The definition of the concept of “tax agent” is presented in Article 24 of the Tax Code of the Russian Federation. It follows from it that a tax agent is a legal entity entrusted with the responsibility of monitoring timely contributions to the budget of the Russian Federation and their volume.

Thus, Russian legislation indicates the existence of each tax agent in two roles: he monitors the payment of all necessary taxes, and on the other hand, he is a representative of the interests of the taxpayer.

The use of tax agents is advisable for both the state and the taxpayer, as it allows both to avoid many costs.

It is worth noting that the organization performing the functions of an agent pays taxes not for your own activities, but for the activities of another taxpayer(employees of the enterprise and/or legal entity).

Any person who belongs (by type of activity) to one of the following can become a tax agent. following categories:

1. Those purchasing goods/services from persons who are not members of the NU.
2. Selling goods owned by persons who are not members of the NU.
3. Renting state property (federal or constituent entities of the Russian Federation).
4. Those involved in the purchase of state property that does not belong to state organizations.
5. Carrying out the sale of property that has a special status (confiscated, ownerless, etc.).

A tax agent is a legal entity (LLC, CJSC, etc.) or individual entrepreneur when paying wages and other types of income to individuals in cash. These are recognized as:

1. Organizations registered in Russia or foreign ones with an official representative office in the Russian Federation.
2. Lawyers and notaries who profit from private practice.

In case of payment income tax a tax agent becomes a person who must withhold part of the profit in order to transfer funds from the following items to the budget of the Russian Federation:

1. Payments of dividends to individual shareholders/companies holding shares.
2. Payment to organizations that have not registered a permanent representative office in Russia and, therefore, are not registered with the Federal Tax Service.

Rights and obligations

According to the Tax Code of the Russian Federation, the rights and responsibilities of a tax agent are:

1. Retention of a certain part of the profits of legal entities and individuals in order to transfer them to the budget of the Russian Federation within the time limits established by law.
2. Issuance of funds to individuals and legal entities after payment of taxes.
3. In the case of a tax agent working with foreign citizens who are not registered with the Federal Tax Service, or companies that do not have a representative office in Russia, it is the tax agent who must transfer after-tax income.
4. Report to the Federal Tax Service in a timely manner.
5. Keep records of all financial activities related to professional activities.
6. Bear responsibility in case of untimely payment of taxes to the budget of the Russian Federation.
7. Prepare invoices in situations established by tax legislation and submit them to the Federal Tax Service.
8. Timely notification of the tax service if it is not possible to withhold part of the income (for example, if the taxpayer received certain property as income).

Operating procedure

The work of a tax agent depends on which taxes need to be paid to the state treasury.

No later than the 20th day of the month that follows the reporting period for paying taxes (month/quarter during which certain business transactions were carried out), payment is made VAT to the budget of the Russian Federation.

If the reason for paying VAT is the sale of the debtor’s property, then you should carefully monitor whether the debtor is declared bankrupt or not. If the debtor is declared bankrupt, then all actions related to the transfer of property cannot be considered subject to value added tax.

The work of a tax agent in the case of paying income tax consists of calculating the amount of necessary payments to the budget and transferring dividends to shareholders/owners of shares of the company (each individually). In this case, it is required to provide the regulatory authority (INFS) with one of following documents:

1. When paying funds to persons (legal entities and/or individuals) who are registered in the Russian Federation - a tax return for income tax.
2. When paying dividends to persons who do not have Russian citizenship, or to foreign companies that have not registered their official representative office in the Russian Federation, a special tax calculation is required.
3. Ensure the safety of all reporting documentation for the period established by law (up to 4 years).

Upon payment Personal income tax the tax agent must:

1. Report to regulatory authorities in a timely manner if tax withholding is impossible.
2. Provide the Federal Tax Service with reliable information about the amount of income of individuals. persons and withheld taxes through the submission of a 2-NDFL certificate and calculation of amounts according to form No. 6 established by the Order of the Federal Tax Service.

It is worth noting that the payment of funds to the treasury must be made specifically from the income of an individual. The transfer of funds from a tax agent instead of funds from the above-mentioned person, according to current tax legislation, is not permitted.

Also, the employer does not have the right to include in the employment contract any language hinting at full or partial payment of tax amounts at the expense of the above-mentioned agent.

Tax Agent Responsibility

For violation of the Tax Code of the Russian Federation and failure by a tax agent to fulfill the duties assigned to him, the latter may be held accountable in accordance with the current legislation of the Russian Federation.

Such measures can only be applied to legal entities and individual entrepreneurs.

If a tax agent unlawfully fails to transfer the funds required for payment, he will fined. The amount of the established fine is 20% of the amount that is subject to transfer to the Federal Tax Service.

Opportunity is obvious forced collection of funds, located in bank accounts: this can happen if the established amount of tax is not paid on time. At the same time, penalties and arrears are collected from the agent out of court, a fine is the opposite.

It is worth noting that a tax agent may be charged a fine in the amount of 1,000 to 5,000 rubles for failure to provide the relevant regulatory authority with data on the impossibility of paying taxes, the amount of debts, and loss of documents within 1 month.

There are situations in which the obligation to pay taxes to the state budget falls not on taxpayers directly, but on other persons - tax agents. The completeness of the calculation and transfer of taxes, such as personal income tax, VAT and income tax, depends on them. Let's take a closer look at who a VAT tax agent is.

Who are tax agents

In the process of economic activity, economic entities, in addition to the obligation to transfer taxes to the budget based on the results of work, may also have the need to make payments as tax agents. Taxes in such situations are personal income tax, income tax and VAT. Such entities are recognized as tax agents. At the same time, tax agents themselves may not be payers of the listed taxes. For example, a VAT tax agent has the right not to calculate taxes from his own activities, but is obliged to transfer it for other representatives if certain situations arise.

Responsibilities of tax agents

According to the Tax Code of the Russian Federation, a tax agent has the same rights as direct taxpayers. These are persons who must withhold tax from certain categories of subjects and transfer it in a timely manner and in full to the country’s budget.

Responsibilities of tax agents

The emergence of responsibilities for tax agents regarding accruals and payments of funds in favor of the state arises only in the event of monetary settlements with direct payers. If the transaction involves payments in kind or offsets, then there is no need to perform the functions of tax agents.

In such situations, potential agents are required to notify the tax authorities of the impossibility of withholding tax from the subject and transferring the required amounts to the budget. The corresponding notification must be provided no later than a month from the moment the reason arises as a result of which the tax will not be withheld.

Obligations of subjects as tax agents for VAT arise in the following cases:

1. When purchasing goods from foreigners unregistered in the Russian Federation.
2. Acquisition of ownership or lease of property from municipal authorities.
3. Acting as intermediaries in the sale of goods by foreign persons who do not have registration in the Russian Federation.
4. Sale of property (confiscated, ownerless items) owned by the state.

Persons involved in the sale of goods from foreign suppliers related to the Olympic Games do not have tax agent status. This rule is valid until the beginning of 2017.

Persons who are not themselves VAT payers can also be recognized as tax agents.

Tax Agent Responsibility

Tax agents are authorized to perform the following actions:

1. Keeping records of income received, taxes accrued and amounts transferred by payers, separately for each representative.
2. Timely submission of documents to regulatory authorities with calculations of accrued and withheld amounts. VAT tax agents use a VAT tax return as such a document. This also includes notification of the impossibility of withholding the amount in monetary terms.
3. Ensuring the storage of documents confirming accrual and payment for a period of at least 4 years.

Depending on the types of taxes, the functions of agents may be more expanded.

In case of failure to fulfill their obligations, tax agents are liable in accordance with the law. The main reasons are cases of non-withholding or incomplete transfer of taxes. Such actions may result in fines equal to 20% of the value of the arrears.

However, if the amount of tax itself was not withheld from the taxpayer’s funds in a timely manner, then it is impossible to force the tax agent to pay the missing funds at his own expense, as evidenced by recent judicial practice. But it should be remembered that non-payment entails fines and increasing penalties for each late payment day. Failure to notify regulatory authorities of actions (lack of declaration) also leads to the accrual of fines.

Tax agent for VAT for foreign organizations

The purchase of goods and services from foreign suppliers creates the need to fulfill agency obligations under VAT.

The conditions for the fulfillment of the duties of tax agents are as follows:

• the buyer is registered with the tax authorities as a legal entity. person or individual entrepreneur;
• the place of purchase of goods from a foreign person is the territory of the Russian Federation;
• the foreign seller is not registered with the Federal Tax Service of the Russian Federation.

Failure to comply with even one of the conditions means that there is no further need to fulfill the person’s duties as a VAT tax agent. For example, if a foreign seller is registered as a taxpayer with the Federal Tax Service, then he also has the need to charge and pay VAT.

In order to eliminate further disagreements, it is recommended to request documents confirming registration on the territory of the Russian Federation from foreign counterparties when concluding contracts.

The tax rate for transfer to the budget is calculated depending on the terms of the agreement. The application of a price including VAT implies a rate of 10/110 or 18/118. If VAT is not taken into account in the price of the goods, 10% or 18% are used.

If the subject of sale is a product exempt from VAT according to the Tax Code of the Russian Federation, then there is no need to perform the functions of tax agents.

Tax agent for municipal property

When an economic entity uses municipal property (purchase, rental of premises), it is required to calculate VAT as a tax agent. Based on the results of settlements, a declaration is submitted to the Federal Tax Service.

Example. The organization LLC "Veter" applies the UTII regime (read about accounting for UTII :). The main activity is retail trade. For these purposes, Veter LLC rents premises from the municipal authorities. Rental cost: 30,000 rubles per month. Under these conditions, the organization is obliged to submit a quarterly declaration to the Federal Tax Service at the place of its activities. The amount of accrued and transferred tax for the quarter will be 18% of 30,000 for each month, equal to 16,200 rubles.

Tax agents, as an intermediate link in the connection between taxpayers and the state, have certain rights, powers and responsibilities. The mechanism of their actions is regulated by the norms of Article 24 of the Tax Code of the Russian Federation. It states, in particular, that a tax agent is a person who is entrusted with the responsibility of calculating tax, withholding it from the taxpayer and transferring the received amount to the budget of the Russian Federation.

What taxes are collected by tax agents?

Who can act as a tax agent?

Banks often act as tax agents; in accordance with current legislation, they withhold income taxes on deposits and securities transactions from their clients. Tax agents are notaries engaged in private practice and lawyers who have their own offices. They charge their clients a state fee for performing legally significant actions. Then the amounts of withheld tax and state duties are also transferred to the budget.

What rights and responsibilities does a tax agent have?

For unlawful non-withholding and (or) non-transfer of tax amounts by a tax agent, a tax sanction is provided - a fine in the amount of 20% of the tax amount. To avoid tax penalties, check your counterparties and transactions with them.

Below is a diagram that will help you figure out who is considered a tax agent for VAT.

Article 161 of the Tax Code of the Russian Federation describes situations when a tax agent calculates and pays VAT to the budget on behalf of a payer. Let's consider the two most popular situations.

Situation 1. Sales of goods, works, and services by foreign organizations in Russia

To confirm that you do not have duties as a tax agent, it is best to request a copy of the tax registration certificate (indicating the Taxpayer Identification Number and Taxpayer Identification Number) of the representative office of a foreign organization in Russia.

At the same time, if the buyer enters into a contract with the head office of a foreign company (a branch registered in the Russian Federation does not take part in the transaction), then the buyer must fulfill the duties of a tax agent, despite the presence of registration of a representative office in the Russian Federation (letter from the Ministry of Finance of Russia dated November 12, 2014 No. 03-07-08/57178).

If a foreign organization sells goods, works, or services that are not recognized as subject to VAT in Russia, then the buyer does not need to calculate and withhold VAT.

The tax to be withheld from payments to a foreign organization is calculated using the formula:

Example. A foreign organization provides information services to a Russian organization. In accordance with Art. 148 of the Tax Code of the Russian Federation, the Russian Federation is recognized as the territory for the provision of services. Foreign partners did not provide a certificate of registration with the tax authority in the Russian Federation. The cost of the service is 100,000 rubles. A Russian organization is required to withhold VAT when paying for services. The VAT amount will be 100,000*18/118 = 15,254.24 rubles. The contractor under the contract will receive RUB 84,745.76 “in hand.”

Often, foreign counterparties indicate in contracts that they wish to receive a certain fixed amount of money for their goods, work, services, and the buyer must accrue all taxes payable in Russia in excess of the specified amount and pay at his own expense.

Such wording in agreements does not affect the manner in which the tax agent performs its functions and does not prevent the receipt of a deduction for VAT paid to the budget under such an agreement.

In a number of cases, Russian organizations are required to withhold from payments to foreign companies not only VAT, but also income tax (Article 309 of the Tax Code of the Russian Federation). If an organization is simultaneously a tax agent for both VAT and income tax, then taxes are calculated as follows: first, VAT should be calculated and withheld, and then income tax, excluding the VAT amount from the tax base.

For example, a Russian company pays a foreign company the cost of property rights to use the developed website 100,000 euros. VAT = 100,000 *18/118 = 15,254.24 euros. Income tax = (100,000 -15,254.24) * 20% = 16,949.15 euros. Tax amounts are recalculated into rubles at the exchange rate on the date of transfer to the budget (Article 45 of the Tax Code of the Russian Federation). Please note that the tax rate on the income of a foreign organization depends on the international agreement on the avoidance of double taxation between the Russian Federation and the country of which the foreign counterparty is a resident. The agreement may provide for the exemption of income of a foreign organization from taxation on the territory of the Russian Federation or taxation at a reduced tax rate. If there is no such agreement between states, then a rate of 20% should be applied.

According to Article 312 of the Tax Code of the Russian Federation, in order to apply exemption from taxation of income of a foreign company on the territory of the Russian Federation or to apply reduced tax rates, documentary evidence is required:

Residence in a country with which Russia has entered into an international agreement on the avoidance of double taxation;

The actual right to dispose of income received under the agreement (in particular, confirmation that the counterparty is not an intermediary).

Supporting documents must be provided by the foreign organization to the tax agent before the date of payment of income.

Situation 2. Provision of federal, municipal property, property of constituent entities of the Russian Federation by state authorities and management bodies, local self-government bodies

1) Lessor - city administration, state property management committee, municipality or other similar body (bilateral agreement). In this case, the tenant is recognized as a tax agent.

2) Lessor - city administration, state property management committee, municipality or other similar body, balance holder - unitary institution (tripartite agreement). In this case, the tenant is also recognized as a tax agent.

3) Lessor - a municipal or federal unitary institution (school, hospital, bus station, etc.). Such institutions are independent taxpayers. The tenant is not a tax agent.

4) The lessor is a government institution. The services of such institutions are not subject to VAT. The tenant is not a tax agent.

If the tenant is a tax agent, then he is obliged to calculate VAT at the time of payment of rent. The tax amount is determined as follows:

Deadlines for paying VAT to the budget

The same deadlines are established for the transfer to the budget of VAT accrued in relation to rent for the use of state / municipal property.

In practice, it is more convenient for a tax agent to transfer VAT to the budget when making any purchase at the time of payment under an agreement with a foreigner or a government agency / municipality. This will allow you to avoid technical errors, and therefore avoid the accrual of penalties and fines for late transfer of tax to the budget. In addition, the payment period affects the period for deducting the amount of VAT paid to the budget by the tax agent.

Invoices

In lines 2, 2a, 2b of the invoice, the tax agent indicates the details of the seller/lessor. In line 2b (TIN and KPP) of the invoice, dashes are added if the seller is a foreign organization. In line 5 of the invoice, if works or services are purchased from a foreign organization, the tax agent must indicate the number and date of the payment order that transferred VAT to the budget.

Deductions

Mandatory conditions for accepting VAT for deduction:

1) there are payment documents confirming the payment of VAT to the budget;

2) goods (work, services) for their use in activities subject to VAT;

3) there is an invoice issued by you (the tax agent);

4) purchased goods (works, services) are accepted for accounting. VAT can be deducted in the same period in which VAT is paid to the budget, subject to other mandatory conditions.

Example: The organization rents premises from the municipality to accommodate an office for 300,000 rubles. per month. The VAT amount is 300,000 * 18/118 = 45,762.71 rubles. The share of transactions subject to VAT is 5% of total revenue (clause 4 of Article 170 of the Tax Code of the Russian Federation). On March 30, the organization transfers 254,237.29 rubles to the budget. towards the rent for March and RUB 45,762.71. towards payment of VAT. The corresponding rental payments have been accrued in the accounting records. When generating a declaration for the 1st quarter, the organization will reflect: - the accrual of tax payable as a tax agent in the amount of 45,762.71 rubles, - the amount of VAT deductible in the amount of 2,288.14 rubles. (45762.71 *5%). The difference between the VAT paid to the budget and the VAT accepted for deduction (RUB 43,474.57) will be taken into account by the organization when calculating income tax as part of the costs of renting premises.

Thus, by concluding an agreement with a foreign organization or government authority (municipality), the organization (entrepreneur) assumes additional functions and responsibilities. In order to plan tax consequences, before signing an agreement with an “unusual” counterparty, you should first research its status, assess how its status will affect the calculation of taxes, and stock up on the necessary documents and confirmations.

Taxpayers pay taxes independently, but in some cases they are transferred not directly, but through tax agents. A tax agent is a person who calculates taxes, withholds them from the taxpayer, and then pays the withheld taxes to the budget (Clause 1 of Article 24 of the Tax Code of the Russian Federation).

In this material we will look at who tax agents are, their rights and responsibilities.

Types of tax agents

Tax agents can be both organizations and individual entrepreneurs. The most common example for tax agents is employers who are personal income tax agents for their employees. According to the Tax Code of the Russian Federation, you can become a tax agent for three taxes:

• According to personal income tax, all employers are recognized as tax agents. When paying income to their employees and other individuals, they must withhold income tax from it, then transfer it to the budget. Agents must submit personal income tax reports to the Federal Tax Service: annual certificates 2-NDFL and quarterly form 6-NDFL.
• For VAT, tax agents are persons who may not themselves be payers of this tax. Thus, an organization can become a VAT agent by leasing state property from authorities, or by purchasing goods (services, works) sold in Russia from foreign entities, or when selling goods from foreign sellers as an intermediary when participating in settlements, etc. (Articles 146, 161 of the Tax Code of the Russian Federation). If the agent is a VAT payer, he can accept the tax paid in this capacity as a deduction (clause 3 of Article 171 of the Tax Code of the Russian Federation). When submitting a VAT return, the agent must fill out section 2 of the tax to be paid according to the tax agent.
• The concept of “tax agent” for income tax refers to organizations paying: dividends to legal entities (Russian and foreign), interest on valuable state or municipal securities (Article 310.1 of the Tax Code of the Russian Federation), income to foreign companies without permanent establishments in the Russian Federation (clause 1 Article 309 of the Tax Code of the Russian Federation). The legal status of tax agents obliges them, like income tax payers, to file a declaration, and if the tax was withheld for foreign legal entities, a tax calculation.

Tax agents: their rights and obligations

A tax agent pays taxes for other persons, and not for himself, and he has exactly the same rights as a taxpayer, unless tax legislation provides otherwise (Article 24 of the Tax Code of the Russian Federation).

The rights of tax agents are ensured in accordance with Art. 21 and 22 of the Tax Code of the Russian Federation, according to which they, in particular, can:

• receive information from the Federal Tax Service Inspectorate about taxes, fees, current regulations on taxation, tax reporting forms, etc., and from the Ministry of Finance of the Russian Federation and regional authorities - clarifications on emerging issues of application of tax legislation,
• take advantage of tax benefits if available,
• receive a deferment, installment plan, investment tax credit, if there are grounds for this,
• timely receive credit/refund of overpayments on taxes (penalties, fines),
• carry out reconciliation with tax authorities, receive reconciliation reports from the Federal Tax Service,
• provide explanations to the Federal Tax Service on accrued/paid taxes, as well as on tax audit reports,
• be personally present during an on-site tax audit, receive copies of audit reports and decisions of tax authorities, tax requirements and notifications,
• not to comply with unlawful demands of tax authorities, and also to appeal acts of the Federal Tax Service.

The main responsibilities assigned to tax agents of the Tax Code of the Russian Federation are the correct and timely calculation, withholding and transfer of tax for the taxpayer. In addition, the tax agent is obliged (Article 24 of the Tax Code of the Russian Federation):

• inform the Federal Tax Service Inspectorate in writing about the amount of tax debt of the taxpayer that cannot be withheld from him - this must be done within a month,
• keep records for each taxpayer of income accrued and paid to him, taxes withheld from him,
• submit documents to tax authorities that allow you to control the correctness of tax calculations,
• keep documents required for the calculation, withholding, and transfer of taxes for at least 4 years.

The above list is not exhaustive, since everyone who is a tax agent is also subject to other requirements stipulated by tax legislation: the duties of tax agents for VAT reporting are provided for in clause 5 of Art. 174 of the Tax Code of the Russian Federation, features of personal income tax withholding by agents - Art. 226 of the Tax Code of the Russian Federation, etc.

Failure to fulfill the duties of a tax agent

If any duties are not fulfilled by the agent, the Federal Tax Service may apply appropriate sanctions.

The liability of tax agents arises when the tax from the taxpayer is not withheld/transferred to the budget, or the withholding and transfer are made, but only partially. The tax agent will face a fine of 20% of the amount subject to withholding and payment, as well as penalties. Tax authorities can apply this measure only when the agent had the opportunity to withhold tax from the taxpayer (Articles 75, 123 of the Tax Code of the Russian Federation).

If the tax agent does not submit the required reports to the Federal Tax Service within the prescribed period, he will also be fined. For a declaration not submitted or submitted late, the tax agent faces a 5% fine, calculated from the amount unpaid under this declaration, for each full and partial overdue month from the day established for its filing. At the same time, the maximum fine is limited to 30% of this amount, and its minimum will be 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

A 6-NDFL calculation submitted late by a tax agent will cost the agent a fine of 1,000 rubles for each full and partial month of delay (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation). In the absence of certificates of income of individuals in Form 2-NDFL, the tax agent will have to pay a fine of 200 rubles for each of the certificates not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Submission by a tax agent of reports containing unreliable indicators and data threatens him with a fine of 500 rubles for each such document (Article 126.1 of the Tax Code of the Russian Federation).