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Citizens and companies who are now allowed to pay taxes for third parties are faced with a problem. In January, when the deadlines for paying VAT for the fourth quarter of last year, income tax and others approached, it turned out that banks were not afraid to accept tax payments “for a friend.” Credit institutions explain this by saying that there is a law, but the Ministry of Finance has not yet given regulatory clarifications on it. If payments “fail,” banks face claims from taxpayers who will be charged penalties for late payment.
Pay for someone else
It became possible to pay tax for someone else when, at the end of November last year, Vladimir Putin signed a 97-page tax law (No. 401-FZ of November 30, 2016). Among other things, changes were made to paragraph 1 of Art. 45 of the Tax Code, which now states that “another person” - an individual or a legal entity - can pay for the taxpayer from the Federal Tax Service. Moreover, the decision on this kind of “help to a friend” should be made consciously, since another amendment provides that the “helper” does not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer.
Mikhail Mishustin, Mr.lava of the Federal Tax Service, which initiated the amendments, said that the Federal Tax Service received a large number of requests from citizens who complained that they could not make payments for close relatives: spouses, children, elderly parents. In addition, Mishustin noted that recently the service has been trying to make paying taxes as comfortable as possible. On the one hand, now you can pay taxes even from your phone, but on the other? It’s inconvenient that you can do this “only for yourself.”
Tax lawyers assessed the novelty exclusively on the positive side: the ability to pay for someone is a truly convenient thing. “Now another person can pay for the taxpayer not only fees, but also penalties and fines,” clarifies Ekaterina Leonenkova, head of tax practice. - This is especially true if there are no funds in the taxpayer’s accounts. For example, when there are significant additional charges based on the results of on-site or desk tax audits.”
Lawyer of the same company Bronislav Sadikov noted that he and his colleagues often need to promptly pay state fees on behalf of the applicant for performing any legal action. “At the same time, previously, when submitting documents to perform a legally significant action, it was necessary to attach evidence that the funds transferred to pay the state duty belonged to the applicant, and not to the person who paid it (for example, an expense cash order), - says about the difficulties that arose lawyer. “It seems that with the introduction of the possibility of payment of tax by another person, the attachment of relevant documents will no longer be required,” suggests Sadikov.
“In my opinion, the need to pay the tax of one legal entity by another legal entity does not arise so often. A similar situation may arise in a group of companies when, for some reason, by the time the tax was paid, there was not enough money in the company’s current account, and when In this case, there is a “free” balance of money in the account of the “friendly” company,” comments Alexey Prokhorov, senior lawyer in the tax and customs law practice of the law firm.
Banks in trouble?
However, the innovation created difficulties for banks, which in the second half of January faced an increased burden of accepting tax payments. Thus, on January 25, the deadline for paying VAT for the fourth quarter of last year expires (according to the Federal Tax Service - the leader in budget revenues - about 2.4 trillion rubles for December-November 2016), the deadline for paying income tax begins on January 28, followed by - taxes on property, transport and so on.
However, those who decide to take advantage of the innovation encounter difficulties at the stage of making a payment. As Kommersant was told by a number of credit institutions, banks are afraid to make tax payments for third parties, citing the lack of a regulatory framework necessary for this. “We are waiting for the regulations on the execution of payment orders (107n of the Ministry of Finance and 383-P of the Central Bank) to be brought into line with the amendments to the Tax Code of the Russian Federation,” she told the publication Head of the e-business development department of Raiffeisenbank Natalya Masarskaya. “After this, we will provide clients with the opportunity to pay taxes for third parties.” Absolut Bank noted that they will not be able to provide clients with such a service without a new edition of the order of the Ministry of Finance.
In the press service Central Bank explained that he does not need to change his explanations: “The procedure for indicating information for tax purposes is established in Order 107n and falls within the competence of the Ministry of Finance. The draft corresponding changes to 107n are being developed by the Ministry of Finance with the participation of the Bank of Russia. In this case, changes to 383-P will not be required.”
The question is when the instructions from the Ministry of Finance will be ready, because if the bank does not want to make “legalized” payments, the client has the right to demand a written refusal from it, and then collect penalties from the credit institution for late payment of taxes. Meanwhile, the draft amendments to order 107n are still in development and are undergoing public discussion. IN Federal Tax Service"Pravo.ru" was told that currently "the order of the Ministry of Finance on the rules for filling out payment documents is in the final stage of approval." Press service Ministry of Finance I could only refer to the words Head of the Department of Tax and Customs Policy Alexey Sazanov, who the day before told TASS reporters: “As far as I know, this is the position of Raiffeisenbank. We will find out with the Federal Tax Service. We don’t know what the problem is yet.”
IN "Sberbank" The impossibility of administering payments from third parties was confirmed only indirectly, proposing for now to use an alternative method of paying taxes for third parties. "An individual can deposit funds into the account of a legal entity using the details and with the payment purpose that corresponds to the essence of the transaction. This can be done through self-service devices or through a network of offices. Then the company can use the funds received, like any other placed on its account, to pay taxes,” the bank’s press service said in a statement in response to a request from Pravo.ru.
There should be no problems, lawyers say
Until November 30 last year, “other persons” could pay taxes “for a friend,” despite the fact that such a possibility did not exist legally. Banks, at the request of clients, carried out such payments, indicating in the “purpose of payment” column of payment orders the name of the taxpayer, as well as his tax identification number and checkpoint. In the absence of clarification from the Ministry of Finance, the Central Bank invites banks that fear that payments will not go through to use this method for now.
At the same time, tax lawyers believe that banks are wrong to refuse clients. “As it seems, fears regarding non-offset of tax payments transferred by other persons are unfounded,” says Ilya Mokryshev, managing partner of the company. He believes that there is no need to wait for the Ministry of Finance to edit its regulatory document, because the Federal Tax Service, anticipating problems of this kind, in December last year developed and released Rules for indicating information in the details of orders for the transfer of funds to the budget system of the Russian Federation. They contain basic recommendations for filling out tax payments, compliance with which should ensure the correct identification of the taxpayer and the assignment of payments from “other persons.”
So, according to them, in the field “TIN of the payer” the TIN of the person for whom the tax is paid is indicated, the same rule applies to the field “KPP of the payer”. But in the “Purpose of payment” field, third parties already indicate their TIN, KPP (for individuals only TIN) and name (full name). “In order to highlight information about the payer, the sign “//” should be used,” the instructions add.
"Unlike the draft amendments to the order of the Ministry of Finance ( No. 107n-approx. ed.), which provided for the addition of the list of payer statuses in connection with the establishment of the possibility of paying taxes (fees) and other payments to the budget system of the Russian Federation by third parties, Rules ( Inspectorate of the Federal Tax Service-approx. ed.) do not provide for the introduction of a new status for payers transferring payments for other persons. Therefore, field “101” indicates the status of the person whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled,” adds Mokryshev.
The instructions from the Federal Tax Service are also referred to Bronislav Sadikov from Yakovlev and Partners, believing that banks and payers fulfilling the obligation to pay tax for other persons can currently be guided by these rules. “However, they are not a regulatory legal act, and, apparently, we should wait for changes to the regulatory legal acts governing these relations,” he says, suggesting why banks are reluctant to use the proposed tax method of identifying payers and payments.
What to do if refused
Here the opinions of lawyers differ. Ekaterina Leonenkova from Yakovlev and Partners believes that banks do not have the right to create problems for clients if they have a legally established opportunity to pay tax for another person. According to the Tax Code, the obligation to pay taxes is considered fulfilled when an order is presented to the bank to transfer funds to the budget from the account of the taxpayer (or other person) if there is the required balance on it. “Accordingly, the bank is obliged to accept this instruction for execution and execute it within one business day following the day of receipt of such an instruction. Violation of this deadline by the bank entails liability in the form of a fine in the amount of one hundred and fiftieth of the Central Bank refinancing rate, but not more than 0.2 % for each calendar day of delay,” the lawyer reminds. Leonenkova believes that if a third party has not violated the procedure for sending a “payment” to the bank with an order to transfer taxes for someone, responsibility for failure to comply will fall on the credit institution. “If it is possible for another person to pay a tax (a norm of direct effect), this is primarily the risks and problems of banks,” she explains.
In the event that the bank refuses to accept a payment order to pay tax “for a friend”, Alexey Prokhorov from YUST advises you to refer to the same explanations from the Federal Tax Service, and if this does not help, do not risk insisting on making a payment. “In my opinion, in this case, it is better to abandon the idea of paying tax from the current account of a company that is part of the group, and find the opportunity to fulfill the obligation independently. After all, before changes were made to the Tax Code of the Russian Federation, companies belonging to the same group somehow found a way independently fulfill their tax obligations,” says the lawyer.
From January 1, 2017, third parties were allowed to pay taxes for the company. It can be any person or organization - there are no restrictions. It’s convenient to take advantage of this innovation; we’ll tell you how.
How to pay taxes for a company
Legislators supplemented Article 45 of the Tax Code of the Russian Federation with provisions that allow taxes and contributions to be paid for the taxpayer to other persons (clauses 1, 9). For example, this could be the director of the company or its founder.
On the day when they present a payment slip to the bank to transfer money to the budget for the taxpayer, the latter’s obligation to pay taxes (contributions) is considered fulfilled. Provided that the payment order was filled out correctly and there is enough money in the account (subclause 1, clause 3, article 45 of the Tax Code of the Russian Federation).
Please note two important points.
1. Only the taxpayer himself has the right to clarify the payment, even when taxes or contributions were paid by someone else.
Let's say you discovered an error in the payment - you yourself or the person who paid for you informed you about it. Then the taxpayer company can submit a tax application to its tax office with a request to clarify the basis, type and nature of the payment, tax period or status. And attach to it documents that confirm the payment of taxes or contributions (Clause 7, Article 45 of the Tax Code of the Russian Federation).
True, for contributions that the Pension Fund of Russia has already distributed to individual personal accounts of employees, it will not be possible to clarify the payment (clause 9 of Article 45 of the Tax Code of the Russian Federation). For example, if the wrong period was indicated on the payment slip.
2. If someone else paid taxes or contributions for the company, he does not have the right to demand a refund of the amount paid (Clause 1 of Article 45 of the Tax Code of the Russian Federation).
How to record transactions in accounting
Post the taxes paid for you by your counterparty, director or someone else through account 76 “Settlements with various debtors and creditors”. Use the same account if you transfer taxes for another organization.
Example
The contractor (Alpha LLC, INN 7715153569/KPP 771501001) performed work for the customer (Beta LLC, INN 7716563256/KPP 771601001) for the amount of 590,000 rubles, including VAT - 90,000 rubles.
The contractor asked the customer to pay 1/3 of VAT for the fourth quarter in the amount of 250,000 rubles. to pay for the work, since he did not have enough money to meet the budget.
The customer (Beta LLC) transferred the tax to the budget for the contractor (Alpha LLC) on January 23. On the same day, the parties signed an act of mutual settlement. On January 30, the customer transferred the remaining amount of payment to the contractor for the work performed.
What accounting entries were made by the accountant of each party, see in the table.
|
Wiring from the contractor (Alpha LLC) |
Postings at the customer's place (“Beta LLC”) |
|---|---|
|
DEBIT 62 CREDIT 90 “REVENUE” DEBIT 90 “VAT” CREDIT 68 “VAT CALCULATIONS” DEBIT 68 “VAT CALCULATIONS” CREDIT 76 DEBIT 76 CREDIT 62 DEBIT 51 CREDIT 62 |
DEBIT 20 CREDIT 60 DEBIT 19 CREDIT 60 DEBIT 68 “VAT CALCULATIONS” CREDIT 19 DEBIT 76 CREDIT 51 DEBIT 60 CREDIT 76 DEBIT 60 CREDIT 51 |
How to fill out a payment form and pay taxes for a company
To prevent tax officials from getting confused about who pays for whom, they are going to introduce additional codes for field 101 of the payment slip (29 for organizations, 30 for individuals). They will indicate payment of tax for another taxpayer. But while the new codes are not being applied, the amendments have not been adopted.
The Federal Tax Service explained how to fill out payment slips on December 20, 2016 on the nalog.ru website in the information “Tax payments are allowed to be paid to other persons” (Taxation in the Russian Federation>Tax legislation>Related news).
In field 101 “Payer status” indicate the status of the person whose obligation to pay taxes, contributions and other payments to the budget is fulfilled.
If another organization pays taxes for a taxpayer company, it indicates in the payment form:
- in field 101 code 01;
- in the “Payer” field your name, and the TIN and KPP - of the company for which you are paying;
- in the “Purpose of payment” field, your INN and KPP and the name of the payer whose obligation is being fulfilled. To highlight payer information, use the “//” sign. These details are indicated in the first positions in relation to other additional information that is given in the “Purpose of payment” field.
A sample of filling out a payment form (based on the example data) is shown below.
Please note that currently the Federal Tax Service program cannot automatically post someone else’s payment to the required card. Tax officials can only do this manually. To play it safe, it is better to wait until officials amend the rules for filling out payment slips.
And if there is no way to wait, do you need to pay the tax urgently?
Then don't delay, it's your right. After all, the norm of the Tax Code of the Russian Federation is already in force, and tax authorities must ensure the possibility of its application. Inspections are required to accept payments for taxes and contributions if they are paid for the company by another organization or individual. Refusals are illegal.
Is it allowed or not to pay taxes for other people? Is it possible for third parties to pay insurance premiums for an organization or individual entrepreneur? Is it permissible to pay state fees for others? How can third parties fill out payment orders and who to write as the payer? Is the founder or director entitled to pay taxes for his company? Can a husband pay taxes on his wife? The answers to most of these questions were provided by Federal Law No. 401-FZ of November 30, 2016, which introduced rules into the Tax Code of the Russian Federation that taxes, fees and contributions can be paid by third parties. Let's look at the amendments in detail.
Long-awaited changes
Previously, tax legislation obligated taxpayers to pay taxes and fees independently (clause 1 of Article 45 of the Tax Code of the Russian Federation). However, due to the entry into force of Federal Law No. 401-FZ of November 30, 2016, the situation has changed. This law introduced amendments to Article 45 of the Tax Code of the Russian Federation, thanks to which third parties will be able to pay taxes, fees and insurance premiums for organizations, individual entrepreneurs or individuals. However, the amendments will be introduced in stages, namely:
- from November 30, 2016, some persons have the right to pay taxes and fees for others;
- From January 1, 2017, third parties have the right to transfer insurance premiums for others.
Payment of taxes and fees by third parties from November 30, 2016
Federal Law No. 401-FZ dated November 30, 2016 was officially published on the legal information portal on December 30, 2016. From this date, third parties were able to pay taxes and fees for others. This is provided for in paragraph 1 of Article 13 of this law.
From the provisions of the new edition of Article 45 of the Tax Code of the Russian Federation it follows that from December 30, 2016, third parties can pay any taxes and fees for others. From the specified date for an organization, individual entrepreneur or individual, you can transfer:
| Value Added Tax (VAT) |
| Excise taxes |
| Personal income tax (NDFL) |
| Income tax |
| Mineral extraction tax |
| Water tax |
| State duty |
| Unified Agricultural Tax (USAT) |
| Single tax under “simplified tax system” (USN) |
| "Patent" tax (PSN) |
| Unified imputed tax (UTI) |
| Organizational property tax |
| Gambling tax |
| Transport tax |
| Land tax |
| Property tax for individuals |
| Trade fee |
It is worth noting that the Tax Code does not contain any restrictions regarding the circle of persons who have the right to pay taxes and fees for taxpayers. Thus, various options are possible:
- an organization can pay taxes and fees for another organization, individual entrepreneur or individual;
- an individual entrepreneur can transfer taxes and fees for another individual entrepreneur, organization or individual;
- an individual has the right to pay taxes and fees for another individual, organization or individual entrepreneur.
Thanks to these amendments, for example, the founder or director of a company, starting from November 30, 2016, can easily pay taxes and organization fees from his own funds. This may be necessary if, for example, there is not enough money in the account of a legal entity to pay. Previously, third parties did not have the right to fulfill the obligation to pay taxes and fees for the organization (Letter of the Ministry of Finance of Russia dated February 14, 2013 No. 03-02-08/6).
One pressing problem was also resolved. Some may have encountered a situation where one individual asks another to pay the tax for them, which is specified in the tax payment notice.
Example. November 8, 2016, citizen Ivanova I.A. I received a notification by mail from the Federal Tax Service about the payment of property tax for my apartment. She gave the notice to her son and asked him to pay the tax for her so that she would not have to go to the bank. Until November 30, 2016, her son was not entitled to pay tax for his mother from his own funds. If he had done this and he was listed as a payer in the payment order, then the tax authorities could not recognize the obligation to pay the tax as fulfilled. And the payment would be sent to “unexplained payments”. In turn, Ivanova I.A. an arrears would arise and penalties would be charged. However, from November 30, 2016, this problem will no longer exist. The son can remit the tax for his mother and not be afraid that the tax will not be considered paid.
Therefore, from November 30, 2016, you can pay taxes and fees for another person, for example, through Sberbank online or from your bank card. There shouldn't be any more problems with this. Also, taxes of an individual from the specified date can be paid from the current account of the individual entrepreneur.
State duty is a fee (333.16 Tax Code of the Russian Federation). Consequently, from November 30, 2016, third parties can pay not only taxes, but also state fees for organizations, individual entrepreneurs and individuals.
Payment of insurance premiums by third parties from January 1, 2017
Organizations and individual entrepreneurs are required to transfer payments for insurance premiums independently (part 4 of article 15, part 2 of article 16 of the Federal Law of September 24, 2009 No. 212-FZ<О страховых взносах>). However, this federal law becomes invalid as of January 1, 2017. This is due to the fact that insurance premiums (except for contributions for injuries) are transferred from the Pension Fund to the control of the Federal Tax Service. From January 1, 2017, insurance premiums will be regulated by the provisions of the Tax Code of the Russian Federation. See “Insurance premiums since 2017: overview of changes”..html
From January 1, 2017, the provisions of the tax legislation of the Russian Federation will allow third parties to pay insurance premiums for others (except for contributions “for injuries”) - new paragraph 9 of Article 45 of the Tax Code of the Russian Federation. That is, you can transfer contributions from the moment their administration passes to the tax authorities. From 2017, third parties will be able to transfer the following types of insurance premiums:
Thus, from January 1, 2017, third parties will be able to pay insurance premiums, like taxes and fees, for any organization or individual entrepreneur. So, for example, an individual will be able to pay contributions for any individual entrepreneur.
However, keep in mind that insurance premiums for injuries in 2017 will remain under the control of the Social Insurance Fund and will continue to be regulated by Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases” " At the same time, based on paragraph 1.1 of Article 22 of this law, policyholders, as before, will have to pay insurance premiums on their own. That is, third parties will not be able to transfer contributions “for injuries”.
Third parties have the right to pay taxes, fees and insurance premiums for others solely on a voluntary basis.
How to transfer payments to third parties
If someone wants to pay taxes, fees or insurance premiums for others, then most likely the question will arise about how to fill out payment orders for such payment. Let me explain.
The tax, fee or insurance premiums will be considered paid on the day when the third party presents to the bank a payment order to transfer money from his current account to the account of the Treasury of Russia. In this case, there must be enough money in the current account for such a payment.
Of course, the payment order must be filled out correctly. Third parties must fill it out in accordance with the Rules approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. This follows from the first paragraph of paragraph 7 of Article 45 of the Tax Code of the Russian Federation. In our opinion, in the payment order the third party must indicate information about himself as the payer. Information about the payer is indicated in fields 8 “Payer”, 60 “TIN” and 102 “KPP”. However, in the purpose of the payment you will need to indicate which organization, individual entrepreneur or individual the payment is being made to. Here is a sample filling.
However, it is worth noting that, perhaps, the payment rules will be adjusted in 2017 and will provide for a special procedure for filling out payment orders by third parties. It is also possible that additional clarification will appear on the procedure for filling out payment orders when making payments to third parties.
What are the restrictions?
It is worth noting that there are some restrictions associated with the transfer of taxes, fees and insurance premiums. They are as follows:
- after payment, a third party does not have the right to demand the return of the amount paid to an organization, individual entrepreneur or individual;
- It will be impossible to clarify the payment of insurance premiums for compulsory pension insurance if the Pension Fund of Russia division manages to record the received amounts in the personal accounts of the insured persons.
Third parties are not required to obtain any authorization to pay taxes, fees or insurance premiums for others.
Tax accounting of third party payments
Let's say a few words about tax accounting of payments received from third parties.
Personal income tax
If, for example, someone pays a tax or fee for an individual, then such a payment will not be considered income of the individual (clause 5 of Article 208 of the Tax Code of the Russian Federation). Accordingly, there will be no need to pay personal income tax on such an amount.
simplified tax system
It is possible that in 2017 a third-party organization, individual entrepreneur or individual will pay his taxes, fees or insurance premiums for the “simplified person”. Will it be possible to take such payments into account when calculating the “simplified” tax? No, starting from 2017, payments from third parties for taxes, fees and contributions cannot be simply attributed to expenses. However, in subparagraph 3 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, legislators provided that expenses can be recognized after repayment of the resulting debt to a third party. Let us explain the procedure for recognizing such expenses in the table.
| Type of consumption | Procedure for recognizing expenses |
| Payments by a third party in favor of the simplified person for taxes, fees and insurance premiums. | They are taken into account in the amount actually paid when the “simplified” person repays the debt to a third party that arose in connection with his payment of taxes, fees or insurance premiums. |
| Payments by a third party in favor of the simplified person to repay debts on taxes, fees and insurance premiums. | They are taken into account within the limits of the actually repaid debt in those reporting (tax) periods when the “simplified” repaid the debt to a third party, which arose in connection with the payment of arrears on taxes, fees and contributions. |
Thus, in order for a taxpayer with the object of taxation “income minus expenses” to take into account payments from third parties in expenses, starting from 2017, it will be necessary to return to these persons the amounts they spent on paying taxes, fees and insurance premiums (or debts on them). This is provided for by Federal Law No. 401-FZ of November 30, 2016.
Unified agricultural tax
If taxes or insurance premiums are transferred for the payer of the single agricultural tax, then you should be guided by the updated paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation: first, a third party transfers money to the budget, and then the Unified Agricultural Tax payer reimburses this person for the amount spent. Under such circumstances, taxes and contributions cannot be taken into account in the expenses of the Unified Agricultural Tax payer, but the amount of compensation can be taken into account. The exception is the agricultural tax itself, as well as the VAT that was paid in connection with the issuance of an invoice. Reimbursement of the amount spent on paying these taxes is not included in the costs. These rules are in effect from January 1, 2017.
From November 30, third parties have the right to pay taxes and fees for others and for earlier periods. So, for example, you can pay off arrears incurred in 2014 or 2015. The situation is similar with insurance premiums.
Let us remind you that the rules for filling out payment orders for the payment of taxes, fees and insurance premiums were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. By Order No. 58n dated April 5, 2017, the Ministry of Finance amended these rules and approved the procedure for paying taxes and contributions for third parties.
Note that the provisions of Order No. 58n are fully consistent with the Rules for indicating information in the details of orders for the transfer of funds to the budget system of the Russian Federation, developed by the Federal Tax Service of Russia shortly before the approval of the order of the Ministry of Finance. According to the provisions of Order No. 58n and explanations from tax authorities, payment orders for the payment of taxes and contributions transferred by a third party must be filled out as follows.
Fill out the payment order
The “TIN” field indicates the TIN of the payer for whom the tax, insurance premium or fee is paid. If the payer, an individual, does not have a tax identification number, a zero (“0”) is written. In the “Code” field you must write a unique accrual identifier (document index).
The “KPP” field indicates the value of the checkpoint of the payer for whom the tax, insurance premium or fee is paid. If the tax is transferred for an individual, zero (“0”) is indicated in the “KPP” detail.
Date of publication: 03/01/2017 15:45 (archive)
In practice, situations often arise when a company or taxpayer - an individual cannot pay the tax independently and on time. Obviously, in this state of affairs, not only the taxpayer himself remains at a loss, but also the budget, into which funds either do not arrive at all or arrive late. Therefore, for quite a long time the question of the possibility of paying taxes for other persons required a solution at the legislative level.
How has this problem been resolved in the new year 2017? The head of the analytical department answered these and other questions to the press service of the Federal Tax Service of Russia for the Vladimir region ON THE. Glonina.
- At the federal level, a completely logical decision was made to make it possible for third parties to pay taxes for the taxpayer. Law of November 30, 2016 No. 401-FZ added paragraph 1 of Article 45 of the Tax Code of the Russian Federation with the phrase: “Payment of tax can be made for the taxpayer by another person. Another person has no right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer.”
What was the background to the introduction of these changes to the Tax Code of the Russian Federation?
In 2004, the Constitutional Court, it would seem, unequivocally and definitively answered the question of the admissibility of one company paying taxes for another - this cannot be done. The justifications given were as follows: the inability to clearly identify the money used to pay the tax, the impediment to effective tax control in the event of interference in the payment process by third parties, the creation of situations beneficial for unscrupulous payers when it would be possible to evade payment by “failure to reflect” in your bank account with incoming income." However, life does not stand still and in practice, many questions have increasingly arisen from taxpayers about the desire to pay taxes to the budget on time, using all possible methods. After all, how, for example, can you get out of the situation with paying taxes if your own funds are “frozen” in the bank, or the bank in which the payer has the only account has had its license to carry out banking operations revoked? It turned out that under such circumstances he simply would not be able to fulfill his obligation to pay taxes on time.
In order to solve these problems and in response to numerous requests from taxpayers, in 2016 the Federal Tax Service of Russia appealed to the Ministry of Finance of Russia in order to legislate the possibility of paying taxes for third parties.
And now, from November 30, 2016, it is allowed to pay taxes for others, and from January 1, 2017, insurance premiums. What are the main goals achieved by this innovation?
The main goal is to improve the conditions for fulfilling the obligation to pay taxes. After all, this amendment removes a number of the most pressing problems, for example, those related to paying taxes for family members. And, of course, these changes are designed to help increase the revenue side of the country’s budget.
Thus, the identified problem is solved. At the same time, there are probably a number of issues that the payer needs to pay attention to when making a payment for another person?
Yes, there are definitely always two sides to a coin. It is not very good for taxpayers that money paid to the budget for a taxpayer by a third party cannot be returned (addition to clause 1 of Article 45 of the Tax Code of the Russian Federation). And this must be remembered. Plus, it is necessary to take into account that today this is a fairly new way of fulfilling the obligation to pay taxes, it has not yet been tested. For example, regulatory documents do not definitively define the rules for issuing payment documents for the transfer of taxes and insurance premiums for other persons.
Thus, the Rules for filling out payment orders for the transfer of funds in the form of taxes and contributions were approved by Order of the Ministry of Finance dated November 12, 2013 No. 107n. At the time of the entry into force of Law No. 401-FZ, no changes were made to the Rules in terms of the new opportunity to pay taxes for the taxpayer by third parties. It should be noted that the Ministry of Finance of Russia has already prepared a draft amendment to the Rules. For example, it is planned to introduce new codes that determine the status of the payer ("28" - legal or authorized representative of the taxpayer; "29" - other legal entities; "30" - other individuals). In addition, the “Purpose of payment” field, according to the draft, will have to contain information about the details of the power of attorney (number and date), if taxes and contributions are paid by an authorized representative of the taxpayer. However, this is only a draft for now - the document has not been officially approved.
Does this mean that it is currently impossible to pay tax for third parties? Is there a way out?
Yes, sure. The absence of designated rules does not mean that for now this opportunity remains only on paper. The information message of the Federal Tax Service of Russia explains what third parties who transfer taxes on behalf of taxpayers must take into account.
Thus, in the fields of the payment order “TIN of the payer” and “KPP of the payer” the details of the person whose tax obligations are being fulfilled are indicated. Note! If the tax is paid for a “taxpayer - an individual” who does not have a TIN, then “0” is entered in the corresponding field, but the “Code” field must be filled in - a unique accrual identifier (document index) must be specified in it. In any case, in this case “0” is entered in the “Taxpayer checkpoint” field.
In the "Payer" field enter information about the person who actually pays the tax (contributions). And in the column “Purpose of payment” the TIN and KPP (for individuals - only TIN) of the person making the payment, and the name (full name) of the payer, whose obligation to the budget to pay tax (contributions) is fulfilled, is indicated. To highlight information about the payer, the “//” sign is used.
Pay attention to field 101 "Payer status". Before changes are made to the Rules, it is necessary to indicate the status of the person for whom the tax is paid:
- “01” - tax is paid for a legal entity;
- "09" - for individual entrepreneurs;
- “10” - for a notary engaged in private practice;
- “11” - for the lawyer who established the law office;
- “12” - for the head of a peasant (farm) enterprise;
- "13" - for an individual;
- “14” - for a taxpayer making payments to individuals.
Before making changes to the Rules, you should strictly follow the recommendations of the Federal Tax Service of Russia. This is necessary so that the tax authorities can correctly identify the payer and correctly reflect the payments in the tax obligations of taxpayers.
Thank you Nina Alexandrovna.