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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 paying 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.

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. “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 a group, and find an 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.

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 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.

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 taxation” (USN)

"Patent" tax (PSN)

Unified tax on imputed tax (UTII)

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).

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.

" № 12/2017

How to correctly formalize the procedure for fulfilling the obligation to pay tax by another person? What tax consequences may arise for the taxpayer and other persons?

As a general rule, the taxpayer must independently fulfill the obligation to pay tax. In this case, the obligation to pay corporate income tax for a consolidated group of taxpayers is fulfilled by the responsible participant of this group. In this case, self-payment of taxes means payment of taxes by the taxpayer on his own behalf and at his own expense (Clause 1, Article 45 of the Tax Code of the Russian Federation).

More than a year ago, it became possible to pay taxes for a taxpayer by another person. The corresponding changes to this norm came into force on November 30, 2016.

How to correctly formalize the procedure for fulfilling the obligation to pay tax by another person? What tax consequences may arise for the taxpayer and other persons? Read the material provided.

Reasons why there is a need to pay taxes for another person.

By making changes to Art. 45 of the Tax Code of the Russian Federation, the legislator pursued one goal: improving the conditions for fulfilling the obligation to pay taxes. Let us note that in the situation under consideration, the interests of tax officials, as the main collectors of taxes and insurance premiums, and business (represented by organizations and individual entrepreneurs) coincided:

firstly, the more opportunities a taxpayer has to fulfill his obligations - in this case, to pay taxes, the easier and more convenient it is to do so;

secondly, in practice, many organizations are united into so-called holdings, although de jure they consist of independent legal entities and individual entrepreneurs. And in order not to transfer money from account to account once again, it is easier to immediately pay taxes for the right person;

thirdly, there is often a situation where it is urgent to pay off a tax debt, for example, to participate in a tender, but there is no money in the account, but the founder of the organization or the counterparty is ready to do this.

There are a number of other reasons why organizations and individual entrepreneurs need to pay taxes for another person or by another person. Currently there is such a possibility.

For your information:

The Tax Code of the Russian Federation does not provide for the offset of taxes, penalties and fines overpaid by the taxpayer or excessively collected from the taxpayer against future payments or repayment of arrears, debts on penalties and fines of another person (Letter of the Ministry of Finance of Russia dated 03/06/2017 No. 03-02-08/12572) .

Rules for paying taxes by another person.

The basic rules for paying taxes by another person are as follows:

1. Payment of tax (insurance contributions) may be made for the taxpayer by another person. The Tax Code of the Russian Federation does not establish any restrictions in relation to another person; accordingly, such a person can be a legal or natural person with or without any relation to the taxpayer, that is, any third party (Letter of the Federal Tax Service of Russia dated May 11, 2017 No. GD-4-8 /8767@). The Letter of the Federal Tax Service of Russia dated September 15, 2017 No. BS-4-21/18529@ directly states that when defining the concept of “other person” it is necessary to be guided by clause 2 of Art. 11 of the Tax Code of the Russian Federation on the definition of the concept of “person (person)” for the purposes of applying acts of legislation on taxes and fees, that is, another person means organizations and (or) individuals.

2. This procedure applies not only to taxes, but also to insurance premiums, fees, penalties, fines and applies to payers of taxes, insurance premiums, fees, tax agents and the responsible participant in the consolidated group of taxpayers. There are no exceptions for the types of taxes and fees of the Tax Code of the Russian Federation. Let us also recall that the Tax Code of the Russian Federation does not apply to insurance against accidents at work and occupational diseases (clause 3 of Article 2 of the Tax Code of the Russian Federation). Accordingly, the policyholder must pay these insurance premiums only independently.

3. Payment of tax on a specific transaction for the sale of goods (work, services) is not provided for by the Tax Code (Letter of the Ministry of Finance of Russia dated 06/09/2017 No. 03-02-07/1/37101). For example, a buyer, when purchasing goods (work, services) from a seller, cannot pay income tax on this specific transaction.

4. The obligation to pay tax is considered fulfilled by the taxpayer from the moment of presentation to the bank of an order to transfer funds from the account of another person to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, if he pays tax for the taxpayer in the bank if there is a sufficient cash balance on it payment day.

5. The obligation to pay tax is not recognized as fulfilled if the person who presented to the bank an order to transfer funds to the budget system of the Russian Federation to pay the tax for the taxpayer withdraws, or the bank returns to such person an unfulfilled order to transfer the corresponding funds to the budget system of the Russian Federation, in case of errors in the payment order, also in the absence of sufficient funds in the account.

6. The order for tax transfer is filled out in accordance with the rules established by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (hereinafter referred to as Order No. 107n).

7. Another person does not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer. This means that the taxpayer, that is, the person in respect of whom the payment was made, must apply to the tax authority for a refund of the overpaid amount of tax (Letter of the Ministry of Finance of Russia dated June 14, 2017 No. 03-05-06-03/36715).

Note:

Since the provision of paragraphs. 7 clause 3 art. 45 of the Tax Code of the Russian Federation (compensation for damage caused by tax crimes) additionally guarantees the protection of the rights of taxpayers, payers of insurance premiums, payers of fees, tax agents; it is based on clause 3 of Art. 5 of the Tax Code of the Russian Federation has retroactive force and applies to payments made by third parties for taxpayers before the changes in question came into force, that is, until November 30, 2016.

Accordingly, the obligation of a taxpayer-enterprise to pay tax is considered fulfilled on the day the tax is paid for him by another person (for example, the general director of this enterprise) earlier than November 30, 2016 (letter of the Ministry of Finance of Russia dated February 28, 2017 No. 03-02-08/11089, Federal Tax Service of Russia dated August 14, 2017 No. SA-18-22/749@).

Features of filling out payment orders when paying tax for another person.

In connection with the granting of the right to pay taxes for another person, Order No. 58n dated 04/05/2017 amended 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 No. 107n. This is done in order to ensure reliable accounting of tax payments transferred by another person: the payment document must be filled out correctly by the payer so that on the basis of it it can be clearly determined whose obligation to make tax payments is being fulfilled.

When filling out a payment order to pay taxes for another person, there are no problems with filling out the details of the payee - the details of the tax authority are indicated, but you need to pay special attention to filling out the details of the payer (see table):

in the fields “TIN” and “KPP” of the payer, it is necessary to indicate the value of the TIN and KPP of the payer for whom the tax is paid;

the payer’s “KPP” field is filled in only when paying tax for a legal entity;

in the “Payer” field, you must indicate information about the person who issued the payment;

Thus, in the details “TIN” and “KPP” of the payer, the values ​​of the TIN and KPP of the payer, whose obligation to make payments to the budget system of the Russian Federation is fulfilled, are indicated, and in the details “Purpose of payment” - the values ​​of the TIN and KPP of the person making the payment (Information letter Central Bank of the Russian Federation dated June 21, 2017 No. IN-017-45/31).

Payment order field	What is indicated	Note
"TIN" of the payer (60)	TIN of the payer whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled	If the payer - an individual does not have a tax identification number (TIN), then it is allowed to indicate zero (“0”), but in this case it is necessary to enter a unique accrual identifier (UIN - document index) in the “Code” field.
Payer's checkpoint (102)	The value of the checkpoint of the payer whose duty is fulfilled	When fulfilling the obligation to pay payments for individuals, the payer’s “KPP” details indicate zero (“0”)
"Payer" (8)	Information about the payer making the payment	– for legal entities – the name of the legal entity fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation; – for individual entrepreneurs – last name, first name, patronymic (if any) and “IP” in brackets; – for individuals – last name, first name, patronymic (if any) of the individual
“Payment purpose” (24)	TIN and KPP of the person (for individual entrepreneurs, individuals only TIN) making the payment	This information is indicated first in the “Purpose of payment” details. To separate information about TIN and checkpoint, the sign “//” is used. To separate information about the payer from other information indicated in this field, the “//” sign is used. Then indicate the name of the taxpayer whose responsibility
		executed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”, for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)
"Payer status" (101)	The status of the person whose obligation to pay tax payments is fulfilled	When performing duties: – legal entity – “01”; – individual entrepreneur – “09”; – individual – “13”

If a third party who paid the tax for the taxpayer made an error in filling out an order to transfer the tax, which did not result in the non-transfer of this tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, then the taxpayer has the right to submit to the tax authority at the place of his registration an application about the error made with attaching 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 identity of the payment, tax period or payer status. Please note that only the taxpayer himself has the right to submit the corresponding application, and not another person who actually made the payment.

I would like to note one more important point: regardless of who actually pays taxes, the person for whom they are paid must have a copy (details) of the payment order on the basis of which the payment was made. In the future, this will greatly facilitate interaction with tax authorities.

Documentation of relations with another person.

If taxes (insurance premiums, fees) are paid for a taxpayer (tax agent, insurance premium payer) by a third party, then documents must be drawn up between these persons on the basis of which the payment to the budget was made.

The Tax Code of the Russian Federation does not provide for restrictions regarding the transfer of payments to the budget system of the Russian Federation. At the same time, for the purposes of accounting by tax authorities of receipts of payments paid by other persons, it does not matter on what civil law grounds the corresponding payment was transferred for the taxpayer (Letter of the Federal Tax Service of Russia dated September 26, 2017 No. ZN-3-22/6394@).

Also, the legislation of the Russian Federation on taxes and fees does not contain requirements for the sources of funds from which taxes (insurance contributions) should be paid (Letter of the Federal Tax Service of Russia dated May 11, 2017 No. GD-4-8/8767@).

From the above theses it follows that the Tax Code of the Russian Federation does not contain special rules aimed at regulating the relationship between the taxpayer and another person when the latter fulfills the obligation to pay tax for the taxpayer. According to the explanations provided in the Letter of the Federal Tax Service of Russia dated September 15, 2017 No. BS-4-21/18529@, these relations can be regulated on the basis of civil legislation, taking into account the principle of freedom in the establishment by the participants of the relevant relations of their rights and obligations on the basis of an agreement (for example, an agreement instructions, etc.) and in determining any terms of the contract that do not contradict the law in accordance with Art. 1, 421 Civil Code of the Russian Federation.

Since citizens and legal entities are free to enter into an agreement, in practice there are different options for documenting the relationship between the taxpayer and the third party who paid taxes for him, for example:

if a counterparty who is a debtor of the taxpayer acts as another person, then either an agreement can be concluded to transfer tax to the budget for the taxpayer, or the taxpayer can simply write a letter to his counterparty with a request to pay the tax, which will then be offset against the receivables;

if the taxpayer and his counterparty are not currently bound by contractual relations, then a loan agreement (interest-bearing or interest-free) can be concluded for the amount of tax paid to the budget;

if the founder of the organization acts as another person, then you can conclude both a loan agreement and a gift agreement with an individual (clause 1 of Article 572 of the Civil Code of the Russian Federation) or a gratuitous targeted financing agreement with the organization.

Let us note that transactions of legal entities between themselves and with citizens must be made in writing (clause 1, clause 1, article 161 of the Civil Code of the Russian Federation). An agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging letters, telegrams, telexes, telefaxes and other documents, including electronic documents transmitted via communication channels, allowing one to reliably establish that the document comes from the party under the contract (clause 2 of article 434 of the Civil Code of the Russian Federation).

Particular attention should be paid to documenting the relationship with the person who paid the tax for the taxpayer, since depending on the chosen option for documenting the transaction for payment of tax by another person, the tax consequences will be different.

Consider, for example, a situation where another person paid income tax for an organization. What are the possible consequences for the taxpayer in terms of paying income tax in this case?

First option: another person - a counterparty who is a debtor (it does not matter whether it is an organization or an individual entrepreneur) with whom there is a contractual relationship for the supply of goods (performance of work, provision of services). The taxpayer-organization enters into an agreement with its counterparty for the payment of tax or simply writes a letter to him asking him to pay income tax. In this case, no additional tax consequences for the purposes of calculating income tax arise for either party.

The second option: the organization is not bound by any contractual relationship with another person who paid income tax for it, and a loan agreement was concluded to pay this tax. In accordance with paragraph 1 of Art. 807 of the Civil Code of the Russian Federation, under a loan agreement, one party (the lender) transfers into the ownership of the other party (borrower) money or other things determined by generic characteristics, and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal number of other things received by him of the same kind and quality. The loan agreement is considered concluded from the moment of transfer of money or other things, in our case - from the moment of payment of income tax for the organization to the budget. As a general rule, a cash loan agreement requires the borrower to pay interest, but the parties can also agree to provide an interest-free loan (Article 809 of the Civil Code of the Russian Federation).

Funds received under a loan agreement, as well as amounts received for its repayment, are not taken into account for profit tax purposes as part of income (clause 10, clause 1, article 251 of the Tax Code of the Russian Federation). Accordingly, no tax consequences for the purposes of calculating income tax for the organization and a third party also arise.

Third option: another person is the founder of the organization. If the founder enters into a loan agreement with the organization, then the rules given in the second option apply.

If the founder - an individual enters into a gift agreement or the founder - a legal entity draws up a gratuitous targeted financing agreement with an organization, then the determining factor will be the size of the share of this founder (individual or organization). According to paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation, when determining the tax base, income in the form of property received by a Russian organization free of charge is not taken into account:

a) from an organization, if the authorized (share) capital (fund) of the receiving party consists of more than 50% of the contribution (share) of the transferring organization;

b) from an organization, if the authorized (share) capital (fund) of the transferring party consists of more than 50% of the contribution (share) of the receiving organization and on the day of transfer of property the receiving organization owns by right of ownership the specified contribution (share) in the authorized (share) capital (fund);

c) from an individual, if the authorized (share) capital (fund) of the receiving party consists of more than 50% of the contribution (share) of this individual.

If the above criteria are met, the provision of gratuitous assistance by the founder of the organization is not subject to taxation. If the above conditions are not met, then the entire amount of income tax paid by another person will be non-operating income of the organization on the basis of clause 8 of Art. 250 of the Tax Code of the Russian Federation as property received free of charge.

In 2017, taxes, fees, and insurance premiums may be paid for the taxpayer by another person. The Tax Code of the Russian Federation has not established any restrictions on the types of taxes and fees, as well as on the amounts of taxes and persons who can do this. In this case, the person who paid taxes to the budget for the taxpayer does not have the right to demand a refund of the amount paid.

Order No. 107n establishes the specifics of processing a payment order when paying taxes for another person.

An important point is to document the relationship between the taxpayer and another person who made the payment to the budget. The tax consequences for corporate income tax purposes depend on this.

Good afternoon, dear reader.

This article will discuss the changes that were made to the Tax Code of the Russian Federation on November 30, 2016. These innovations allow you to pay taxes (including transport taxes) not only for yourself, but also for other persons.

Before November 30, 2016, this was impossible to do, because each taxpayer could pay only for himself. As a result, this led to the fact that the whole family had to go to the bank to pay taxes, although the operations were of the same type.

Possibility of paying taxes for another person

So, changes have been made to paragraph 1 of Article 45 of the Tax Code:

Tax payment may be made for the taxpayer by another person.

Thus, starting from November 30, 2016, you can pay taxes not only for yourself, but also for any other person.

For example, you might have encountered this situation before. The car is jointly owned by the spouses and two minor children. The head of the family paid taxes for all the owners, but the tax office only credited taxes for himself. The wife and children had to pay taxes again, but in their own name. After November 30, 2016, such a situation cannot arise.

Refund of tax paid for another person

Another important innovation introduced into paragraph 1 of Article 45 of the Tax Code of the Russian Federation:

Another person does not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer.

Therefore, it is not possible to refund tax paid for another person.

For example, the car is owned by Svetlana’s wife. Svetlana pays transport tax on November 1, 2017. Her husband Mikhail does not know about the fact of payment, so he also pays the tax for Svetlana on November 5, 2017. It turns out that the same tax is paid twice. In this case, Mikhail will not be able to return the money transferred by mistake. To get a refund, Svetlana will have to contact the tax office herself.

Features of paying taxes for another person

Earlier in the text of this article we talked about paying taxes when visiting a bank branch in person. However, this method is not used very often in 2020, since there are more convenient ways to pay taxes via the Internet (from a current account, by bank card, using various electronic wallets).

Previously, each taxpayer required his own electronic wallet, bank card or current account. As of November 30, 2016, this is no longer necessary. It is enough to create one account from which you can pay taxes for the whole family. Agree, this is much more convenient. It is enough to deposit the required amount into the account once, and then pay all taxes sequentially.

Let's consider how to arrange the payment of transport tax for another person. To pay tax You only need a TIN the person for whom you want to make payment.

We will use the following service:

Attention! For the fines checking service to work correctly, enable JavaScript support in your browser.

The search for fines is underway!

the process may take several minutes

1. Enter the TIN in the input field and click on the “Search!” button:

2. If a tax debt is found, it will be displayed on the screen:

After this, enter the Last Name, First Name, Patronymic and email of the payer (yours, not the person for whom the payment is being made), confirm the correctness of the entered data and click on the “Pay!” button.

3. In the next step, you will be redirected to a page where you can pay by credit card of any Russian bank.

Since in the first step the search for debt was carried out using the TIN of another person, the required details for payment will be included in the receipt. Those. no additional actions will need to be taken.

If you decide to make a payment through another service (for example, through), then all payment details will have to be filled out manually. In addition, in the “Purpose of payment” field, you must indicate that the payment is made for the car of Petrov Petrovich, who has a Taxpayer Identification Number (TIN) “123456789012”.

For example, a payment purpose might look like this:

Payment of transport tax for car K000EN52 for 2016. Petrov Petr Petrovich INN 123456789012. Address: Lenina st., 1, apt. 101, Pavlovo city, Pavlovsky district, NIZHNY NOVGOROD REGION, VAT exempt.

In conclusion, I would like to note that the introduction of the possibility of paying taxes for other persons has simplified the life of many taxpayers.

Good luck on the roads!

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

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

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

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

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

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

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