As everyone knows, the tax authorities are verycarefully monitor the actual receipt of tax payments, fees and the provision of all necessary reporting. In case of violation of the terms established by the legislation, the procedure of compulsory collection begins, with additional additional sums to be paid in the form of fines or penalties.
Methods of paying taxes are somewhat different fordifferent categories of taxpayers. For example, a legal entity can not simply apply to the nearest post office or Sberbank office and pay the calculated tax amount.
Methods of payment of taxes for legal entities
Для того чтобы перечислить в бюджет начисленную the amount of tax, any organization must have a settlement account. For payment, the accountant or the head of the firm makes out a payment order and is sent to the bank. The fact of payment is the day when the payment order is submitted to the bank by the taxpayer.
In practice, sometimes there are situations whenthe organization’s current account is not just missing, but it’s also not advisable to open it. For example, various horticultural partnerships fall into this category. In this case, you can pay the due amount of tax through the bailiff service. However, it should be remembered that this method of payment is already related to the collection procedure, respectively, entails a charge of interest. In addition, before the amount of debt gets to the bailiffs, a certain period of time must pass - at least 4 months. This is due to the presence of a clear procedure for debt collection procedures, prescribed in the tax code.
Ways to pay taxes for individuals
Ways to pay taxes and fees for individualspersons maximally simplified. It is enough to apply to the inspectorate, where any inspector will print a receipt of payment, and make payment through the following possible points:
- Sberbank of Russia;
- Department of Post of the Russian Federation;
- self-pay terminals.
В первых двух случаях кассиры самостоятельно issue a payment order on the basis of the provided receipt and send the payment to the inspection. When paying through the terminal, you will only need to enter your TIN and choose the tax payable.
Although the methods of paying taxesare different, fulfilling their duty as a taxpayer - transferring the amounts of taxes payable to the budget - special attention should be paid to the correctness of filling out the details in the payment document. Often, when making payment orders, even bank employees make mistakes when specifying details for transfer. In this regard, the payment, entering into the Treasury bodies for subsequent distribution or to the inspection, enters the register of unexplained receipts. Accordingly, the obligation to pay may not be fulfilled within the deadline established by the code.
However, it should be borne in mind that, according toestablished court practice, incorrect indication, for example, of the BCC or OKATO in a payment order is not a failure to pay tax. Accordingly, it can not be a reason to start the recovery procedure. Only such a situation will have to be resolved on the spot, in the tax authorities, spending their time on it. Thus, it is still better to double-check the receipt received at the cash desk or a payment order.
The procedure for paying taxes and fees is regulatedArticle 58 of the Tax Code. In general, it can be noted that the payment is made either by transferring advance payments before the deadline for payment, or by a lump sum payment until the time specified in the legislation. For some taxes, for example, income tax, the transfer of advance payments is mandatory, and their terms of payment are also set for them. Considering that fiscal payments are subdivided into federal, regional and local, the procedure for paying certain groups of taxes can be individually stipulated by the legislative acts of the respective administrative units.
