Current methods of payment of taxes

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

In order to transfer to the budget the accruedthe 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, there are times whenthe settlement account is not simply absent, but it is not expedient to open it. For example, various horticultural partnerships fall into this category. In this case, you can pay the tax amount due through the bailiff service. However, it should be remembered that this method of payment already refers to the collection procedure, respectively, entails the charging of penalties. In addition, before the amount of debt falls to the bailiffs, must pass a certain period of time - not less than 4 months. This is due to the existence of a clear procedure for collection of debts prescribed in the tax code.

Methods of payment of taxes for individuals

Methods of paying taxes and fees for physicalpersons are simplified as much as possible. It is enough only to apply to the inspection, where any inspector will print a receipt for payment, and make payment through the following possible items:

  • branch of Sberbank of Russia;
  • Department of the RF Post;
  • self-payment terminals.

In the first two cases, the cashiers themselvesissue a payment order on the basis of the provided receipt and send payment to the inspection. When paying through the terminal, you will only need to enter your tax ID and choose the tax payable.

Despite the fact that the ways of paying taxesare different, fulfilling their duty as a taxpayer - by transferring the amounts of taxes payable to the budget - special attention should be paid to the correctness of filling in the details in the payment document. Often, when processing payment orders, even bank employees make mistakes when specifying the details for the transfer. In this regard, payment, entering the Treasury bodies for subsequent distribution or inspection, falls into the register of outstanding receipts. Accordingly, the obligation to pay may not be fulfilled within the time limit established by the code.

However, it should be borne in mind that, according tothe established judicial practice, incorrect indication, for example, KBK or OKATO in the payment order is not non-payment of tax. Accordingly, it can not be the reason for the commencement of the recovery procedure. Only this situation will have to be solved already on the spot, in the tax authorities, spending time on it. Thus, it is better to double-check the receipt received from the cashier or a completed payment order.

The order of payment of 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 due date for payment or by a one-time payment until the deadline specified in the legislation. For some taxes, for example, a profit tax, the transfer of advance payments is mandatory, and they also have their due dates. Given that fiscal payments are divided into federal, regional and local, the order of payment of individual groups of taxes can be individually stipulated by legislative acts of the relevant administrative units.

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