They provide that the “payers” of tax payments, insurance premiums and other payments are not those persons who make the payment, but those persons whose obligation to pay tax payments, insurance premiums and other payments to the budget is fulfilled. In particular, the following details are indicated in payment documents:

• TIN of the payer, that is, the person whose obligation to pay taxes is fulfilled;
• payer checkpoint;
• "Payer". Here information is indicated about the person who contributes money to pay the tax (for legal entities - this is the name of the organization, for individuals - full name);
• "Purpose of payment." The INN and KPP (for individuals only the INN) of the person making the payment and the name (full name) of the payer whose duty is being fulfilled are indicated. To highlight information about the payer, the “//” sign is used;
• "Payer status".

Payment for another legal entity: how to process it, sample

When fulfilling the obligation to pay payments for individuals, the payer’s “KPP” details indicate zero (“0”); “Payer” - the name of the credit organization (branch of the credit organization) transferring funds to the account of the recipient of funds, and information about the individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation: last name, first name, patronymic (if any) . To highlight information about the payer - an individual, the sign “//” is used; “Purpose of payment”—TIN of the individual making the payment. This information is indicated first in the “Purpose of payment” details of the order for the transfer of funds.

Payment of tax for a third party in 2018. how to fill out a payment order

Attention

It is also important to know that for third parties you can not only pay taxes on time, but also pay off their tax debts. However, after payments are made, the person who made them no longer has the right to demand the return of the amount paid. Payment of taxes for third parties is regulated by Federal Law No. 401 of November 30, 2016.

He introduced a number of amendments to the Tax Code of the Russian Federation. According to this Federal Law, it becomes possible to pay for third parties not only taxes, but also state duties. There are many nuances to the payment of tax obligations by third parties for the taxpayer. Is this possible? Paying tax for a third party does not run counter to Russian tax legislation in 2018.

However, this action may be difficult due to the presence of such a concept as “the payer’s independent fulfillment of tax payment obligations.”

Online magazine for accountants

However, due to the entry into force of Federal Law No. 401-FZ of November 30, 2016, the situation has changed. This law amended 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.

What are the intricacies of paying taxes for third parties?

However, an agreement or other documentary evidence between the two persons in this situation must be drawn up. The type of contract can be one of the following:

• If the third party is a debtor of the taxpayer, then a contract of agency or an agreement to transfer tax for the taxpayer is concluded. One option may also be to write a letter to the debtor asking him to pay the tax to pay off the debt;
• If there are no contractual relations between two persons, then a loan agreement is concluded for the amount of the tax.
  The agreement can be either interest-free or interest-bearing;
• If the third party is the founder, then the following types of agreement can be concluded: loan, gift or interest-free targeted financing.

Tax consequences of payment of tax by a third party It is important to pay special attention to documenting the payment of tax by a third party.

Tax payments are allowed to be paid by other persons

Important

It is also possible that a company is obliged to urgently pay off a tax debt (for example, a company plans to participate in a tender), but there are not sufficient funds in the account. It is not prohibited by law to pay this debt to the founder or counterparty. Important! It is impossible to offset the tax (penalty or fine) overpaid (collected) by the taxpayer against the arrears or the upcoming tax payment (penalty or fine) of a third party. How to pay tax for a third party In order to pay tax for a third party, the following rules must be observed:

• Any other person can pay tax on behalf of the taxpayer.

There are no restrictions on who the third party should be in this situation. Such a payer can be either a legal entity or an individual.

Tax officials explained how to pay taxes for other persons

This indicates the status of the person whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled. For a legal entity the status is “01”, for an individual entrepreneur – “09”, a notary engaged in private practice – “10”, a lawyer who has established a law office – “11”, the head of a peasant (farm) enterprise – “12”, an individual – “13” , individual entrepreneur making payments to individuals - “14”. Credit and postal organizations, in turn, in the case of accepting a payment to the budget from “other persons”, must indicate the relevant details. Let us recall that starting next year, taxpayers have the right to pay taxes not only independently, but also with the help of other persons (subparagraph “a”, paragraph 6, article 1 of the Federal Law of November 30, 2016

Info

Operation in the payer's accounting How to correctly reflect payment for another legal entity in accounting? The postings will depend on how exactly the payment made is counted. The most common situations are:

• payment for your supplier: Dt 60 - Kt 51;
• payment for the person from whom the loan was taken: Dt 66 (67) - Kt 51;
• payment for a “friendly” company that is not a counterparty (for example, both organizations belong to the same person): Dt 76 - Kt 51.

Tax payments You can pay for another person not only for the obligations that he or she has under an agreement with counterparties. Recently, tax and other obligatory payments can be transferred in the same way.

Previously, the tax service considered this option unacceptable - the taxpayer was obliged to pay his taxes independently.

How to pay tax for another legal entity sample

The individual entrepreneur paid off with third parties.

• As Federal Law 401 says, an entrepreneur who wants to take into account a payment from third parties is obliged to initially reimburse the amount of the payment in full.

Changes and restrictions The number of payments that can now be paid to other persons includes:

• excise taxes;
• government fees;
• income tax;
• transport tax;
• Unified agricultural tax, etc.

What insurance premiums are within the scope of the new Federal Law:

• for pension insurance;
• for cases of temporary disability and related to maternity;
• for health insurance.

However, contributions “for injuries” still remain under the control of the FSS at the moment. In addition to the restriction regarding the impossibility of returning the amount paid by a third party, another prohibition was introduced.
An exception was made only in very rare cases, for example, taxes for a reorganized entity could be paid by its legal successor. However, at the end of 2016, amendments were made to the Tax Code that abolish this rule. So paying tax for another legal entity in 2017 is a completely trivial matter.
Thus, it is possible to pay tax payments, insurance premiums, state duties, both current accruals and debts for previous periods. Who can pay taxes for whom? The law today does not establish any restrictions on who and under what conditions can pay tax for another person. Company taxes can be paid by any other organization, entrepreneur or just an individual.

The new rules make it possible to avoid sanctions for late payment of mandatory payments.

How to pay tax for another legal entity sample

In accordance with the existing procedure, the tax payer independently fulfills his obligations to pay taxes. However, now it is possible to pay tax for third parties. In fact, quite often there are situations when a company is unable to pay taxes within a certain period of time for various reasons. There are several ways out of this problem. The company can wait until it has free financial resources, and then pay taxes, taking into account late penalties and accrued penalties. Or it may not wait, but the tax for it will be paid, for example, by the parent organization. In the second case, taxes are paid for third parties. It makes no difference how tax payments are paid: in cash or online payment. In a similar way, any individual can pay tax for someone else.

The Federal Tax Service of Russia has developed a list of requirements for tax payers - “other persons”. Their compliance is necessary in order to correctly identify the payer and reflect funds for their intended purpose in the information resources of the tax authorities (information from the Federal Tax Service of Russia dated December 20, 2016 " ").

In particular, in order to ensure correct accounting of tax payments transferred by another person, Rules for indicating information in the details of orders for the transfer of funds to the budget of the Russian Federation have been developed. They provide that the “payers” of tax payments, insurance premiums and other payments are not those persons who make the payment, but those persons whose obligation to pay tax payments, insurance premiums and other payments to the budget is fulfilled. In particular, the following details are indicated in payment documents:

• TIN of the payer, that is, the person whose obligation to pay taxes is fulfilled;
• payer checkpoint;
• "Payer". Here information is indicated about the person who contributes money to pay the tax (for legal entities - this is the name of the organization, for individuals - full name);
• "Purpose of payment". The INN and KPP (for individuals only the INN) of the person making the payment and the name (full name) of the payer whose duty is being fulfilled are indicated. To highlight information about the payer, the sign “//” is used;
• "Payer status". This indicates the status of the person whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled. For a legal entity the status is “01”, for an individual entrepreneur – “09”, a notary engaged in private practice – “10”, a lawyer who has established a law office – “11”, the head of a peasant (farm) enterprise – “12”, an individual – “13” , individual entrepreneur making payments to individuals – “14”.

Credit and postal organizations, in turn, in the case of accepting a payment to the budget from “other persons,” must indicate the relevant details.

Let us recall that starting next year, taxpayers have the right to pay taxes not only independently, but also with the help of other persons (subparagraph “a”, paragraph 6, article 1 of the Federal Law of November 30, 2016 No. 401-FZ “”).

Since November 2016, the Tax Code allows any person to make tax payments on behalf of a taxpayer. That is, one organization can pay for another, as well as for an individual entrepreneur or an individual. And vice versa: an individual can pay off the tax debt of an organization or individual entrepreneur. If the person making the payment and the person whose debt is being repaid have the same status (an organization pays for an organization, an individual entrepreneur for an individual entrepreneur, an individual for an individual), there are no problems in making the payment. If the statuses are different, in particular, an individual pays taxes to an organization, then technical difficulties arise that prevent the payment of taxes. Read about the essence of the problem and its temporary solution.

Why should an individual pay the organization’s debts?

Situations vary, but most often the need to make a tax payment for an organization arises when its current accounts are blocked. In this case, the founder or director may be interested in paying off the company’s tax debts from personal funds by transferring the required amount from a bank card. Another reason why you may need to pay taxes for an organization is problems with the bank. Thus, if a bank’s license was revoked at a time when operations on the accounts of certain legal entities were suspended, these legal entities were actually deprived of the opportunity to open new current accounts in other banks. Therefore, the only chance not to aggravate the situation is to pay taxes from the account of another person (founder or director).

Specific problem

The client asked for help making a tax payment for an organization using the director’s payment card through the bank’s online system. The problem is described below.

There is a limitation on the current account, so the director pays the tax for the organization via Internet banking from a personal card. We select through the search the number of the Federal Tax Service, KBK, where and what tax to transfer, OKTMO, document index - “0”. When we get to the payer’s TIN, we need to indicate the TIN of the organization for which the amount is being paid; the bank’s system does not allow this combination of numbers to pass, because the TIN of a legal entity consists of 10 digits, and the TIN of an individual consists of 12. The next obstacle is the “Payer Status” field. You must select the status “01” ( – ), but in the directory that the bank offers to individuals, there is simply no such status. It turns out that the tax code allows the director to pay taxes for the organization, but this is impossible to implement in the banking payment system.

As we can see, at the moment there is a technical problem in exercising the rights of individuals to make tax payments for legal entities, despite the fact that:

this possibility is established in clause 1 of Art. 45 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 04/07/2017 No. 03-02-08/20918;

in pursuance of the provisions of Art. 45 of the Tax Code of the Russian Federation (including) changes were made to the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n;

The Federal Tax Service has issued clarifications on filling out tax “payments” for third parties - see Information “On tax payments transferred by another person” (posted on the website www.nalog.ru), Letter dated March 17, 2017 No. ZN-3-1/1850@ .

According to the rules, fields 60 (“TIN”), 102 (“KPP”) and 101 (“Status”) of the payment order must be filled in with the details of the person for whom the tax is paid. And in field 24 (“Purpose of payment”), first indicate the TIN and KPP (for individuals - only TIN) of the person making the payment, then through a double fraction (“//”) - the name (full name) of the payer, whose duty is being performed, then through a double fraction (“//”) - other necessary information.

At the same time, the order templates of banking systems do not allow an individual to indicate the details of a legal entity in the “Payer’s INN” field (due to a discrepancy in the number of digits), and enter code 01 in the “Payer Status” field.

Workaround

In practice, the technical snag described above (until its systemic solution, which remains with the bank) can be circumvented as follows.

Step 1. Make a payment

An individual pays taxes of a legal entity on his own behalf (it is advisable to make a payment of a small amount to check the functionality of the proposed option). The purpose of the payment indicates the following: “Name, INN, KPP of the legal entity for which the payment was made” // “Tax name”.

If, according to such a payment order, the tax is not credited to repay the debt of the legal entity and is listed as unclear, the individual must contact the tax authority with an application to clarify the payment.

By virtue of clause 7 of Art. 45 of the Tax Code of the Russian Federation, if a taxpayer discovers an error in the execution of an order for the transfer of tax, which did not entail the non-transfer of this tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, he has the right to submit to the tax authority at the place of his registration a statement of the error with the attachment of documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, with a request to clarify the basis, type and affiliation of the payment, or the status of the payer.

Step 2. Confirm the payment

In the application, you can specify the payment details, while relying on the explanations of the Federal Tax Service on tax payments in favor of third parties. In particular, emphasize that the payment was made in fulfillment of the legal entity’s obligation to pay the corresponding amount of tax, indicate the TIN and KPP of the organization, its status is “01”.

Technical difficulties in paying “other people’s” taxes (by an individual for an organization) once again proved the unpreparedness of credit institutions to implement new opportunities and requirements established by tax legislation. This was the case with the payment of insurance premiums in the first quarter of 2017, and this is the case with tax payments for third parties. The scheme for paying taxes by individuals for legal entities proposed in our consultation is temporary, but workable, since it was practiced before the amendments to Art. 45 of the Tax Code of the Russian Federation (in connection with the massive revocation of licenses from banks). However, then the person making the payment had to issue a power of attorney to make the payment. Now there is no need for this.

At the end of last year, a new rule appeared in tax legislation: tax payment can be made for the taxpayer by another person. Let’s figure out who this “other person” may be and what to do in the event of an excessive payment or an erroneous payment, because another person does not have the right to demand a refund of the tax paid.

The rule that tax payment can be made for the taxpayer by another person (clause 1 of Article 45 of the Tax Code of the Russian Federation; Federal Law of November 30, 2016 No. 401-FZ), in the author’s opinion, is necessary and overdue.

A common situation is when the taxpayer’s accounts are actually blocked for a long time (there is a dispute with the tax authority, a criminal case of tax evasion is being investigated, bankruptcy proceedings have been initiated) or he simply does not have enough funds in his current account. In this case, it is impossible to obtain a loan (credit), since even if funds are received, it will be difficult to direct them for specific purposes. The taxpayer is even deprived of the direct opportunity to go to court, since he is unable to pay the state duty.

The court is looking for an opportunity within the legal framework to find a way out of the situation.

The payment of state duty by another person for the plaintiff (applicant) is not provided for by law; however, the taxpayer can participate in relations regulated by the legislation on taxes and fees through a legal or authorized representative (clause 1 of Article 26 of the Tax Code of the Russian Federation). Consequently, the state fee can be paid by the representative on behalf of the represented person. In this case, payment of the state duty from the bank account of the representative terminates the corresponding obligation of the represented (post. Plenum of the Supreme Arbitration Court of the Russian Federation dated July 11, 2014 No. 46).

In case of commission of crimes provided for in Articles 199 and 199-1 of the Criminal Code (evasion of taxes and (or) fees from an organization, failure to fulfill the duties of a tax agent), compensation for damage is also allowed by the organization whose evasion of taxes (fees) is charged to the person ( clause 13 of the post of the Plenum of the Armed Forces of the Russian Federation dated November 15, 2016 No. 48).

From the above examples, we can conclude that the payer of the tax (fee) can be not only representatives, but also any other persons who do not coincide with the taxpayer himself. For legal entities, these may be founders, employees, members of the board, executive bodies, and any other affiliated or unaffiliated, that is, outsiders.

The author also believes that similar rules will apply to individuals and individual entrepreneurs. Any individual or legal entity (including family members, other individuals and legal entities) can pay the tax for them.

Perhaps disputes will arise about whether he himself can pay tax for an individual entrepreneur, but as an individual? In the author's opinion, there are no obstacles to this. Within the meaning of Article 17 of the Civil Code, a citizen has legal capacity regardless of whether he has the status of an individual entrepreneur. Termination of registration of an individual as an individual entrepreneur is not a basis for termination of his obligations arising during the implementation of entrepreneurial activities. Consequently, a citizen may well pay taxes even after losing the status of an individual entrepreneur, as well as if he has the status, but with a lack of funds received specifically from carrying out entrepreneurial activities.

How to fill out a payment form if we are paying for a third party

From November 30, 2016, you can transfer taxes and insurance premiums to the budget for another person (Federal Law of November 30, 2016 No. 401-FZ; clause 1 of Article 45 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia explained how in this case the payment order should be filled out. In particular, you need to indicate the TIN and KPP of the payer, that is, the person whose obligation to pay taxes is fulfilled.

"Payer". Here you enter information about the person who transfers money to pay the tax (for legal entities this is the name of the organization, for individuals - full name);

"Purpose of payment." Indicate the INN and KPP (for individuals only the INN) of the person making the payment, and the name (full name) of the payer whose obligation is being fulfilled. To highlight information about the payer, the “//” sign is used;

"Payer status". Here the status of the person whose obligation to pay taxes (contributions) is fulfilled is indicated: for a legal entity - “01”, for an individual entrepreneur - “09”, an individual - “13”, an individual entrepreneur making payments to individuals - “14”.

Lev Lyalin, lawyer, expert and member of the public council of the Center for Public Procedures “Business against Corruption”

Third parties now have the right to pay taxes, fees and insurance premiums for others

Long-awaited changes

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.

an individual entrepreneur can transfer taxes and fees for another individual entrepreneur, organization or individual;

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:

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 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).

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.

Organizations and individual entrepreneurs are required to transfer payments for insurance premiums independently (Part 4, Article 15, Part 2, Article 16 of the Federal Law of September 24, 2009 No. 212-FZ). 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 from 2017: overview of changes." https://buhguru.com/strahovie-vznosy/strakh-vznosy-2017.html

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.

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 amended 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 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:

an organization can pay taxes and fees for another organization, individual entrepreneur or individual;

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.

Payment of insurance premiums by third parties from January 1, 2017

Help from a friend: what is the difficulty of paying tax for third parties

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 package of amendments to tax legislation (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 a 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 at Yakovlev and Partners. – 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 paying tax by another person, the attachment of relevant documents will no longer be required,” suggests Sadikov.

“In my opinion, the need to pay taxes from one legal entity to 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 at the same time there was a “free” balance of money in the account of a “friendly” company,” comments Alexey Prokhorov, senior lawyer in the tax and customs law practice of the law firm "YUST".

Are 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. “We will then provide clients with the option of paying 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. A draft of the corresponding changes to 107n is 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 settlement 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 purpose of payment that corresponds to the essence of the transaction. This can be done through self-service devices or through a network of offices. Next, the company can use the funds received, like any other funds 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 TAXOLOGY. 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 issued 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 correct identification of the taxpayer and 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 tax (a norm of direct effect), this is primarily the risks and problems of banks,” she explains.

In the case where the bank refused 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 yourself. After all, before changes were made to the Tax Code of the Russian Federation, companies belonging to the same group somehow found a way to independently fulfill their tax obligations,” says the lawyer.

Payment of tax for a third party in 2018. How to fill out a payment order

As a rule, paying tax is the responsibility of the taxpayer, which he must fulfill independently. At the end of November 2016, changes occurred in the legislation that now allow tax to be paid by another person for a specific taxpayer. In this article, we will consider in detail how tax should be paid for a third party in 2018 and what consequences may arise for the taxpayer and for another person.

Reasons for paying tax for a third party

The main reason why there have been changes in legislation regarding tax payment obligations is to improve the conditions for the timely payment of tax arrears (Read also the article ⇒ Deadlines for payment of land tax in 2018). If we look in more detail, we can highlight the following reasons:

Increased opportunities for fulfilling tax obligations, that is, the taxpayer has more possible ways to resolve the issue of paying taxes, and accordingly, the likelihood of debt arising is reduced;

Payment to one of the holding companies. Quite often nowadays there are companies consisting of a number of legal entities or entrepreneurs. Such companies are united into holdings and at the time of paying off the tax liability, only one of the companies may have sufficient funds. In order not to transfer funds from one organization to another, it is more convenient to pay the tax by another person;

Payment by the founder or counterparty. It is also possible that a company is obliged to urgently pay off a tax debt (for example, a company plans to participate in a tender), but there are not sufficient funds in the account. The law does not prohibit the payment of this debt to the founder or counterparty.

Important! It is impossible to offset the tax (penalty or fine) overpaid (collected) by the taxpayer against the arrears or the upcoming tax payment (penalty or fine) of a third party.

How to pay tax for a third party

In order to pay tax for a third party, the following rules must be observed:

Any other person can pay tax on behalf of the taxpayer. There are no restrictions on who the third party should be in this situation. Such a payer can be either a legal entity or an individual. This person may have some direct relationship with the taxpayer, or be a third party.

Paying tax in this way applies not only to tax payments, but also to insurance premiums (including penalties and fines on them). The only exception is insurance premiums for insurance against accidents and occupational diseases. An organization or entrepreneur can only pay for them independently.

You cannot pay tax on any specific transaction for the sale of goods or services. For example, when purchasing goods from a seller, the buyer does not have the right to pay income tax on a specific transaction.

The obligation to pay tax will be considered fulfilled at the time of submission to the bank of an order to transfer funds to the budget from the account of a third party, if it pays the tax for the taxpayer.

The obligation to pay tax will be recognized as not fulfilled if the person who presented the order to the bank withdraws the order, or if the bank returns the unfulfilled order to such person, for example, in case of errors or insufficient funds in the account (Read also the article ⇒ Deadlines for payment of VAT under the Tax Code RF in 2018).

A third party who paid the tax for the taxpayer does not have the right to demand a refund of this amount. In case of overpayment of tax, only the taxpayer himself can apply for a refund.

LegO NSK said: 03/29/2017 11:29

Payment of taxes for a third party

Health and good day to everyone!

From November 30, 2016, the legislator allowed taxpayers to pay taxes for other taxpayers:

However, none of the banks known to me accepts such payments either on paper or electronically, citing the lack of instructions from the Central Bank of the Russian Federation.

I ask those who have already managed to pay taxes for another legal entity to respond.

buh2007 said: 03/29/2017 12:23

LegO NSK said: 03/29/2017 13:56

Anonymous said: 03/30/2017 01:06

yante said: 03/30/2017 08:33

yante said: 03/30/2017 08:49

Levkoya said: 03/30/2017 10:10

Anonymous said: 03/30/2017 10:48

Sigma_21 said: 03/30/2017 11:00

Nad.K said: 03/30/2017 11:06

Fraxine said: 03/30/2017 11:13

Anonymous said: 03/30/2017 11:32

Nad.K said: 03/30/2017 12:42

LegO NSK said: 03/30/2017 15:23

Tax obligations in Russia can cause a lot of trouble for the population. Today we have to find out whether taxes can be paid for another individual or organization in the Russian Federation. If so, how exactly does this process occur? Many citizens use bank cards to pay tax debts. What is needed for this? The answers to all these questions will help you understand your personal taxes. Understanding the topic is much easier than it seems.

Taxpayer's obligation

First, you need to remember that every taxpayer has certain obligations to the state. Namely, timely payment of taxes. Individuals most often face the following payments:

• property;
• transport;
• income;
• land.

Accordingly, you must pay to receive income on the territory of the Russian Federation, as well as for the ownership, disposal and use of this or that property. This obligation arises from the moment the citizen comes of age. Can taxes be paid for another individual in Russia? Or is it only the taxpayer himself who is able to deal with his debts?

Legislation

Previously, the country's Tax Code prohibited third parties from making tax payments for taxpayers. But the latest changes, which came into force at the end of 2016, slightly adjusted the legislation.

From November 30, 2016, citizens can pay taxes for other persons and individual entrepreneurs. According to established legislation, now anyone can transfer insurance premiums to the Pension Fund for a company or entrepreneur (from January 1, 2017), as well as pay almost any fee or tax. The exception is premiums for accident insurance. Third parties cannot produce them.

It follows that taxes are paid for another individual. This right makes life easier for many taxpayers. Now loved ones and relatives will be able to pay taxes for them.

Allowed payments

It is important to remember that not all tax obligations can be fulfilled by third parties. Paying tax for another person is an operation that has recently become available in Russia. It raises a lot of questions. For example, what kind of payments can be made for strangers?

Available for transfer:

• personal income tax;
• excise taxes;
• income taxes;
• for mining;
• water tax;
• state fees;
• Unified Agricultural Sciences;
• UTII;
• patent tax;
• on the property of organizations;
• transport taxes;
• land taxes;
• property tax for individuals;
• trading fees;
• for the gambling business.

All listed taxes and fees may be paid by third parties. In addition, the following contributions are allowed:

• for pension insurance (compulsory);
• for health insurance;
• contributions in connection with temporary disability or in case of maternity leave.

In other words, almost any tax or fee can be paid by third parties. But what else should every citizen know about the process?

Filling out an order

For example, the nuances of filling out a payment order. Without this feature, it will not be possible to correctly transfer funds for another taxpayer.

Are you planning to pay taxes? The payment order, according to the recommendations of experts, should be filled out as follows:

1. You must follow all generally accepted rules for filling out payment orders.
2. Information about the payer is the data of the person who directly contributes funds to the state treasury. TIN, KPP and the “Payer” section are fields in which a citizen indicates information about himself.
3. The purpose of the payment specifies for whose benefit the money is being contributed.

Perhaps these are all the features of filling out a payment order. The purpose of the payment must contain information about to whom the money is being transferred. Namely:

• Full name of the citizen for whom the tax is paid;
• Taxpayer INN;
• Checkpoint (for organizations).

So far, payment orders do not have any separate fields in which it would be possible to indicate that the tax is paid not for oneself, but for a third party. It is possible that payment slips will soon be redesigned to make filling out more convenient in the situation under study.

Restrictions

Paying taxes for another individual is an operation that has several features. Every citizen should know about them.

Do I need permission to pay tax for another person? No. No additional documents will be required to bring your idea to life. Experts recommend agreeing with the taxpayer to transfer money in advance to avoid overpaying taxes.

Third parties who did not make the payment for themselves cannot demand the transferred amount from the taxpayer. Thus, paying taxes and fees, as well as insurance premiums for a stranger, is a voluntary and free action.

Only those for whom deductions were made by a third party can clarify payments received from a citizen to the Tax Services and the Pension Fund.

What do you need to pay?

Now a little about what may be required to transfer taxes and fees for other people. In general, this operation is not much different from the usual fulfillment of tax obligations to the state.

However, in order to make a payment without any problems, you need to collect the following information:

• details for paying taxes (they are indicated in the payment slip);
• payer's TIN;
• Full name of the citizen who decided to pay the tax for another person;
• TIN of the person for whom the payment is made;
• payment amount;
• Full name of the taxpayer whose tax will be paid.

As a rule, this process does not bring any difficulties. The tax is considered paid after the citizen brings a payment slip to transfer money to the state treasury to the bank. In other words, from the moment funds are received into the account and after presentation of the paid receipt.

Payment methods

How can I make a payment? Paying taxes for other citizens is generally no different from transferring funds “for yourself.” Therefore, the population is offered quite a few ways to make payments.

Namely:

• in person at the bank;
• at the tax office using a payment terminal;
• by bank card;
• using electronic wallets;
• via the Internet.

Let's consider one of the most common scenarios - payment using a bank card. What will you need to do to transfer money to the tax office for another person in this way?

Via ATM or terminal

The first way to transfer money is to pay taxes through an ATM or payment terminal. Let's look at the process using the example of working with ATM from Sberbank. This is the most common scenario.

So, to pay tax for another person, you need to:

1. Find any ATM or payment terminal of Sberbank. Prepare all previously specified information in advance.
2. Go to the machine and insert your bank card into it. Enter your PIN code to get started.
3. Go to the menu "Payments and transfers" - "Search for recipient". Select the appropriate search option. For example, “By TIN”.
4. In the window that appears, enter information about the recipient organ. They will be written on the payment order. Click on the "Search" button.
5. Select the tax service to which the funds will be transferred. Next, click on the “Taxes” line. To continue, click on “Next”.
6. After this, you will have to indicate the purpose of the payment. Or rather, information about the taxpayer. Here, as experts say, you need to indicate information about who makes the payment. Namely, about a third party paying the tax.
7. Enter payment information, if necessary. As a rule, the operation involves indicating the amount due for payment.
8. Confirm the operation. Attach the receipt to the payment slip and save it. It will serve as confirmation of the transfer of funds.

That's all. This is how taxes are paid with a bank card. But you can use several more methods that allow you to transfer money from plastic to the tax authorities.

Internet banking

For example, by using online banking. Most banks have special services for making payments online. For example, Sberbank Online.

To pay tax for another citizen, you need to:

1. Log in to the service. In our case - on the "Sberbank Online" page.
2. Go to the section "Payments and transfers" - "Federal Tax Service".
3. Select the item "Payment of taxes" - "Search for recipient by TIN".
4. Enter data about the recipient tax authority. Click on "Next".
5. Confirm the information and fill out the payment form. The purpose of payment indicates information about whose benefit the funds are transferred to. The remaining information must contain information about the direct payer.
6. Click on "Next". Confirm actions. You must indicate the amount due for payment, as well as the card from which to write off the money.

After processing the request, the citizen will be able to save the payment receipt or print it immediately. This is a mandatory operation, without which it is impossible to confirm the fact of tax payment.

"Payment for government services"

The next technique is the use of specialized services. For example, the “Payment for government services” website is perfect for paying taxes. With its help, you can make a payment without registration by debiting money from a bank card.

To do this you will need:

1. Open the website oplatagosuslug.ru. Click on the item "Tax debts".
2. Select a taxpayer search method in the window that appears. For example, "By document index". In this case, you need to enter the payment order index and click on “Next”. If a citizen clicks on “Search by TIN,” you must write the TIN of the taxpayer for whom the money is being transferred.
3. Select the required tax. Click on "Next".
4. Indicate the method of transferring funds to the state treasury. In our case - “Bank card”. Next, you have to choose the bank whose plastic is used for the operation.
5. Enter your bank card information in the appropriate fields. This is necessary in order for the money to be debited from a specific account.
6. Check the details and confirm the payment. The receipt can either be saved on your PC or printed immediately.

The payer's signature is not required in all of the above cases. It needs to be set only if the citizen personally pays the tax at the bank. When exactly can you pay? The periods for paying taxes for someone are similar to the established periods for paying payments for yourself.