Art. 23 of the Tax Code: "Obligations of taxpayers (payers of fees)"

A key role among all state revenues belongs to taxes. In addition, these contributions have social significance. By levying taxes, the state has an impact on a number of public processes, implements its control functions, and provides guarantees for the observance of constitutional rights.

Specificity of deductions

In the legal sense, tax is a certain form of alienation of property of citizens and organizations in favor of the subjects of power. It is provided for by law. Along with this tax is an individual royalty-free deduction. He is recovered in the order of irrevocability using methods of state coercion. However, the tax does not have the nature of indemnity or punishment. The establishment of mandatory payments is made unilaterally. The rights of paying entities are formulated in Art. 21, and duties in Art. 23 of the Tax Code.

Signs of payers

As such entities are citizens and legal entities, on which, according to the Tax Code, is obligated to make regular contributions to the budget. Branches and other separate divisions of domestic organizations pay taxes at their location. Obligations formulated in Art. 23 of the Tax Code, arise, cease or change if there are grounds established in the Code and other industry standards, that is, if there is an object of taxation. As him, under Art. 38 may be:

1. Operations for the implementation of works / services / products.
2. Profit / Income.
3. Property.
4. Cost of goods sold, work / services sold.
5. Another object that has a value, physical or quantitative characteristic.

Foreign entities

They can also act as tax payers and acquire the obligations formulated by Art. 23 of the Tax Code. So, in particular, companies with foreign investments, associations and organizations of an international type, conducting entrepreneurial activity, should create contributions to the budget. In addition, the payers are enterprises, firms, other legal entities, which are formed in accordance with the provisions of foreign laws, but work in Russia through permanent representatives.

Art. 23 Tax Code of the Russian Federation (current version)

The first paragraph indicates the main responsibilities of payers:

1. Deduct statutory taxes.
2. To register with authorized bodies, if this is provided for in other articles of the code.
3. Keep records of your expenses / income in the prescribed manner, if required by law.
4. Provide the control body at the place of registration of the declaration (calculations), if provided for in the code.
5. Submit to the tax office at the address of the private practice of a notary public, individual entrepreneur, attorney who established the office, at the request of KUDR and business operations; at the location of the legal entity to submit financial (accounting) statements no later than 3 months. from the end of the year. An exception in the latter case are organizations that are not required by Federal Law No. 402 to conduct accounting or are religious associations that did not have a tax burden for reporting periods.
6. Send to the tax inspectorate and officials the documents necessary for calculating the fees, in the prescribed manner and in the cases provided for in the code.
7. Fulfill the requirements of the authorized instance to eliminate detected violations of the provisions of the legislation on taxes, not create obstacles for employees of control structures to perform their duties.
8. To ensure for 4 years the safety of tax and accounting information, other documents that are required for calculating budget payments. These include, among other things, securities confirming expenditure transactions and revenue (for individuals and organizations), payment of taxes, unless otherwise provided by the code.
9. To carry out other duties stipulated by industry legislation.

Participation in other organizations

In addition to the obligations provided for in paragraph 1 of Art. 23 of the Tax Code of the Russian Federation, payers should provide information to the tax service at the place of their residence or location certain information. In particular, entities should inform control structures of their participation in domestic organizations if the share exceeds 10%. This must be done within a month from the date of signing the relevant agreement. An exception to paragraph 2 of Art. 23 of the Tax Code of the Russian Federation are cases of participation in LLCs and business partnerships.

Unit Information

In addition to the duties specified in paragraph 1 of Art. 23 of the Tax Code of the Russian Federation, payers must provide information on the separate structural units of a domestic company created within the territory of Russia. The exceptions are representative offices and branches. The following should be informed about changes in information about separate structural units:

1. Not later than a month from the date of formation of the unit.
2. Within 3 days from the moment of change of data on a separate structural unit.

In addition, the payer, along with the performance of duties under paragraph 1 of Art. 23 of the Tax Code, must provide information about all units through which the organization ceases to work (which it closes):

1. Within three days from the date of adoption of the completion of activities through a representative office / branch (or their closure).
2. Within 3 days from the day the organization ends through a separate unit (liquidation of a structural unit).

Property

Individual payers, except for the duties provided for in Art. 23 h. 1 of the Tax Code of the Russian Federation, must inform the tax authority about the availability of real estate / vehicles recognized by law as objects of taxation. Informing is carried out at the place of residence or location of the property upon receipt of the relevant notifications and, accordingly, non-payment of fees on it during the tenure. This message, together with copies of title documents for real estate or papers confirming the registration of the vehicle, is sent once until December 31 of the period for the past reporting year. Informing the tax authority is not carried out if the person:

• Received payment notifications.
• Enjoyed a tax break.

Participation in foreign companies

Art. 23, 31 of the Tax Code of the Russian Federation relate to the interaction of the tax inspection and the payer. The first, in particular, establishes the obligation to notify the tax office at the place of residence / address:

1. About foreign firms in respect of which they act as controlling persons.
2. On the establishment of foreign structures without creating a legal entity. Information is also provided to the tax authority about the actual right to profit that such entity receives or control by the payer over it. Such cases include, but are not limited to, situations where a person is a founder or has an actual opportunity to receive income when it is distributed.
3. On participation in foreign organizations if the share exceeds 10%. The definition of the latter is carried out in the manner formulated in Art. 105.2 of the Code.

Material values ​​of a foreign organization

Foreign enterprises, as well as structures operating without the establishment of a legal entity, having property that relates to objects of taxation under Art. 374 of the Code, are required in the manner prescribed by industry legislation to notify the tax inspectorate about the participants in these business entities. Notification is carried out at the location of the material assets. Entities working without creating a legal entity are required to report data on the managers, founders and beneficiaries. If the business entity has several facilities, the tax authority is notified at the location of one of them at the choice of the payer.

A responsibility

Payers must fulfill the obligations established by Art. 23, 45 of the Tax Code. They are also required to comply with the requirements specified in the provisions of other legislative acts on fees and taxes. In the case of improper compliance or evasion from the repayment of their duties, the entity will be liable in the manner prescribed by regulatory documents. The fact of the formation of obligations is provided for in art. 23 of the Tax Code. Directly the fulfillment of the requirements of the law is sanctified in the second norm indicated above.

Declaration

Questions regarding the submission of a document to the tax authority are explained in paragraph 5.1 of Art. 23 of the Tax Code. In particular, entities entrusted with the obligation to submit a tax calculation (declaration) in electronic form are required to ensure that it is received by the authorized structure in the specified form via telecommunication channels. Art. 23, clause 5.1 of the Tax Code of the Russian Federation prescribes that reporting is carried out through the operator of the circulation of documents that are used by the tax inspectorate when exercising powers within the framework of relations regulated by industry legislation. Payers are required to provide a receipt that the declaration (calculation) was accepted electronically via telecommunication channels. In position 5.1 of Art. 23 of the Tax Code stipulates that this must be done within six days from the date of dispatch.

Sending messages

In paragraph 7 of Art. 23 of the Tax Code states that notifications provided for in the considered rule of the code can be sent through a representative or in person, by registered mail, in electronic form via telecommunication channels or from the personal account of the subject. Formats and forms of messages, regardless of the medium on which they are presented, the procedure for filling them out is approved by the executive federal structure authorized in the field of control and supervision of fees and taxes. If notifications are sent via telecommunication channels, they must be certified by an enhanced electronic qualified signature of the applicant or his representative. The procedure for providing these messages is determined by the executive (federal) body authorized to exercise supervision and control in the field of taxation.

Tax agents

They are also considered as participants in the relevant legal relations. TO tax agents include persons who, according to the Tax Code, are charged with the duty of accruing, withholding from the payer and redirecting taxes to the budget (extra-budgetary fund). For example, employers act as such entities. They carry out accrual and deduction, as well as transfer to an extra budgetary budget the appropriate level (federal / regional / municipal) of fees collected from salaries and other income of employees. The same rights are granted to tax agents as are provided for payers, unless otherwise provided by the Code.

Agent Responsibilities

These subjects of tax legal relations should:

1. Timely and correctly carry out the calculation, withholding from the funds paid by payers, send taxes to extra-budgetary and budgetary funds of the appropriate level.
2. Not later than a month to notify in writing to the control authority at the address of registration of the impossibility to write off the income and the amount of debt.
3. Keep a record of taxpayer receipts withheld and directed to budgetary / extra-budgetary funds of mandatory payments, including individually for each person.

In case of failure to fulfill these obligations or improper performance of them, tax agents are liable in accordance with the procedure established by law.

Conclusion

Taxation is one of the key areas of government activity. Not only the achievement of the main goals - the complete and timely receipt of funds from organizations and citizens will depend on how clearly the obligations and rights of subjects involved in legal relations are regulated. Regulation of tax relations allows to protect the property rights of payers. The obligation to deduct payments, more than others, contains a contradiction, which is expressed in the clash of public and private interest.

In this regard, the search for the optimal balance between them is the key task at the stage of formation and introduction of tax fees, legislative requirements, and regulation of the content of legal relations. It is for this that the principles of the code are adopted. The legislation clearly regulates the process of exercising the rights and fulfilling the duties of all subjects of taxation. The tight relationship between legal opportunities and obligations, clear regulation of the issue of their implementation led to the emergence of procedural requirements.

Today in the current edition of the code of these norms a lot. Following them, a procedural relationship arose under the tax obligation. Due to strict regulation of the content of the burden, the possibility of abuse by any entity participating in them is excluded. It is also important that a careful study of the rules and regulations, their meaningful implementation in public life, the economic sphere allows for proper monitoring of compliance with the law, the completeness and timeliness of the allocation of contributions to the budget. Failure to comply with the obligations stipulated by regulatory documents entails the responsibility of those responsible.

Authorized instances have the right to apply state coercive measures, including, for example, blocking the debtor's settlement accounts, fines, penalties. The imposition of sanctions does not relieve debtors of the obligation to pay off the main debt. Special attention is paid to the provision of reporting documentation in the legislation. It reflects the real situation at the enterprise or at the individual entrepreneur. The declaration also acts as an effective monitoring tool.