To date, the state uses a wide variety of options for how to enforce various methods of paying taxes: property pledge, interest, guarantee, suspension of all kinds of operations on bank accounts or even seizure of property of the payer are used. But at the same time, not everyone knows about what such methods are, in what order they are used and under what conditions they can be involved.
How can I pay taxes?
To date, the following methods of paying taxes are used:
- At the source of income. In this case, the payer is provided with a certain part of the income except for the amount calculated and withheld by the payment authority.
- According to the declaration. If such methods of tax payment are used, the taxpayer must, within a certain period of time, submit to the body an official statement stating all his tax obligations.
- Cadastral. This method has no connection with the moment of receipt of income. In essence, the cadastre is a specific registry containing a complete list of typical objects that can be classified according to various external characteristics. Its main purpose is to determine the average profitability of the object of taxation.
How are taxes paid?
The general procedure and methods of paying taxes are determined in accordance with Article 58 of the Tax Code. One-time payment of the full amount may be made or some other procedure may be used, which is provided for by this document and other legislative acts related to such fees.
The amount of tax payable must be paid by the payer or an authorized agent on time. This payment can be made both in cash and in non-cash form.
Declaration
The tax return is a special written statement that is prepared by the payer to indicate all income received and expenses incurred, as well as to list benefits, sources of income, a certain amount of tax and other information related to the determination and payment of fees.
This declaration must be provided by all payers for each individual tax payable, unless otherwise provided by applicable law. Fiscal authorities have no right to demand from the payer anything other than the fact that they comply with the methods of paying taxes. Indication in the declaration of any information that is not related to the determination and payment of taxes is unnecessary. The declaration must be provided within the time specified by applicable law.
Pledge of property
If the deadlines for the performance of duties regarding the payment of taxes and fees are changed, this obligation can be secured with a pledge. An agreement on a pledge of property is drawn up directly between the pledgor himself and the authorized body, while not only the payer who needs to follow the methods of paying taxes, but also some third party can act as a pledger.
If the payer does not fulfill his obligations regarding the payment of the due amounts and all relevant penalties, then in this case the tax authority has the right to resort to measures determined by the current civil law.
What can be a guarantee?
Any property, in relation to which a pledge may be established in accordance with civil law, can be used as a guarantee that guarantees the fact, methods and procedure for paying tax, unless otherwise specified by the relevant article. It should be noted that a certain subject acting as a pledge in some other contract cannot be used as a subject of pledge.
When concluding a pledge agreement representing methods of providing for the payment of taxes and fees, the property may be held by the pledgor or transferred to the tax authority at the expense of the pledgor, in this case, the latter is entrusted with the obligations to ensure full safety of this property.
Conducting any transactions regarding the mortgaged property, including also various transactions that are carried out to fully repay the amount of debt, are carried out exclusively by general decision with the pledge holder. The legal relations that define the pledge as a way of ensuring the fulfillment of the obligation to pay taxes apply the provisions of the current civil law, and the exception in this case is the situation provided for by the laws on taxes and fees.
Guarantee
If the terms within which the methods of paying taxes and fees have been used have been changed, a guarantee can be used as a guarantee of fulfillment of the obligation.
In such a situation, the guarantor assumes the obligation to the authorized bodies to fully fulfill the duties of the payer regarding the payment of taxes in the event that they are not paid the amounts due, as well as all relevant penalties within a certain period. The guarantee is executed solely in accordance with applicable civil law.
If the payer does not fulfill the obligations regarding tax payment secured by this guarantee, then in this case both the payer and his surety will be jointly and severally liable, as a result of which the required amount and all related penalties are enforced in court.
If the surety fully fulfills its obligations in accordance with the concluded agreement, then in this case it will have the right to demand from the taxpayer a full refund of the amounts paid or even interest on such amounts, as well as full compensation for the losses that the surety incurred in the course of fulfilling the payer's obligations taxes.
Who can be a guarantor?
A surety can be both an individual and a legal entity. For a certain obligation, several persons can act as guarantors at once, since this is provided for by such methods of ensuring the payment of taxes.
Civil relations apply to legal relations that arise in the process of determining a guarantee as an option for ensuring the fulfillment of a duty, and it is worth noting that the rules of this article also apply to a guarantee when paying fees.
Penny
Penalties are methods of securing the obligation to pay taxes in the form of accrual of a certain amount of money necessary for payment by the payer in case he or she does not pay due amounts of fees and taxes in due time, including also those payments that must be made when moving various goods across the border of Russia.
In accordance with the current legislation, the amount of the penalty should be paid in addition to the amounts of the fee or tax indicated for payment, as well as absolutely independently of other measures to ensure the fulfillment of duties or measures of responsibility for various violations of the current legislation.
When is no interest charged?
The penalty is charged on each calendar day of delay, starting from the last tax day established by the current legislation. It is worth noting that penalties cannot be accrued on the amount of arrears that the payer could not pay due to the decision of the tax or judicial authority to suspend the payer's operations in his bank account or in the event of seizure of property. In this case, interest will not be charged for the full period while these circumstances are in effect. After filing an application for an installment plan or an investment tax credit, no interest on the amount of tax is suspended.
Also, interest is not calculated on the amount of the arrears formed by the payer as a result of the complete fulfillment of his written explanations regarding the procedure for calculating, paying tax or any other issues of using the current legislation that were provided to an indefinite number of persons by the tax, financial or or another authorized body of state power within its competence.
But in this case, it should be remembered that such a provision cannot be applied if such written explanations are based on inaccurate or incomplete information.
How is the accrual?
For each subsequent day of delay the penalty is charged in the form of a certain percentage of the unpaid amount. It is worth noting the fact that the interest rate of the penalty is used as 1/300 of the current CBR refinancing rate.
The penalty must be paid at the same time as the full amount of the tax or after these amounts have been paid in full. It is worth noting that fines can be used as ways to ensure the payment of customs duties (taxes) at the expense of the funds present on the payer's bank accounts, or various property in the order that complies with applicable law. In this case, it should be noted that in relation to individuals and legal entities, different articles of the current legislation are used.
All the rules above are also relevant for payers and all kinds of tax agents.
How to evade taxes?
There are a wide variety of ways to evade taxes.
The most common option is to use specialized one-day firms that provide companies with unreasonable tax benefits. Such companies are created in order to receive any fictitious expenses or deductions for any indirect taxes, or in order to increase the added value of the goods, as well as reduce the overall tax burden on various production units.
There is also an option when the goods are completely driven through a chain of one-day companies, which increases its value, while one-day products completely disappear along with their tax obligations. At the same time, there is a certain practice of the Supreme Arbitration Court, according to which the counterparty of this company, in the case of due diligence, is completely exempted from liability. Thus, if the management of a one-day company completely renounces this responsibility, in the end it will fall on the end consumer.
But you need to remember that any fraud with the payment of tax may be a violation of applicable law. Persons resorting to such methods should be aware of the possible consequences of such actions.
