In practice, situations often arise when the General Director or any other employee of the company would like to pay for a legal entity. Since November 30, 2016, such an opportunity has appeared, and Article 45, paragraph one of the Tax Code of the Russian Federation states that tax payment can be made by another person. By the way, insurance contributions for compulsory pension insurance, to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (except for the Social Insurance Fund from the National Insurance Fund and the Pension Fund) can also be paid by another person from January 1, 2017.

So, we propose to consider an example and fill out with us a receipt for payment of the trade fee for the 4th quarter of 2017 for the organization of DomUyut LLC by an individual Levashov M.A. Strictly in accordance with the Rules for indicating information in the details for the transfer of funds from the Federal Tax Service of Russia.

Details of DomUyut LLC: INN 7718346970 KPP 771801001

Details Levashov Maxim Alekseevich: INN 772516010145. Address: Moscow, st. Velozavodskaya, 11/1, apt. 55.

At the top of the form, details of the tax office to which the payment is made are indicated. Everything is standard, without any special features. What should you pay attention to? These are the Payer fields, the Payer INN field and the Payment Name field. If you carefully read the Instructions of the Federal Tax Service, then you need to do this:

1. In the Payer field we indicate the individual who pays the receipt for the organization, in our example this is Maxim Alekseevich Levashov, BUT in the payer's TIN field it is necessary to indicate the organization's TIN, i.e. in our case, this is TIN 7718346970.
2. In the Name of payment field we indicate the individual’s tax identification number (TIN of Maxim Alekseevich Levashov), in our case it is TIN 772516010145, and then after two slashes (//) the name of the organization DomUyut LLC and after two more slashes the name of the payment.
3. Next, we fill out the receipt as standard, indicate the payer’s address (the address of our individual), the amount of tax and put the payer’s signature.

And here is the above procedure for filling out the receipt, fully prepared in accordance with the Rules, unfortunately, DO NOT ACCEPT in Sberbank for payment. They cannot accept such a receipt when the TIN of the legal entity is indicated in the payer's TIN column.

Thus, you have to fill out a tax payment receipt, drawing it up as required by Sberbank. The tax office accepts such payments.

A sample of a completed receipt can be downloaded from the link.

Such a receipt can be taken to the bank and paid in cash for the organization.

Attention! Practice shows that even a correctly completed payment (in accordance with the requirements of Sberbank, but not the Rules of the Federal Tax Service) cannot always be reflected correctly in the card of your enterprise. We believe that it is necessary to order a reconciliation with the tax office and make sure that the payment is reflected correctly. If your payment is not reflected correctly in your accounts, be sure to submit a letter to search and clarify the payment in free form.

Do you need help filling out a receipt or clarifying a payment to the Federal Tax Service? Call us on tel.

Can a third party pay personal income tax on wages?

The company may have a problem: the current account is blocked. Can the CEO pay taxes for the company - read the article

Question: LLC-1 has its current account blocked due to a lawsuit. Can LLC-2 pay personal income tax when paying wages as a third party? If not, can the general director make this payment on behalf of LLC-1 at his own expense? Links to legislation, is there a way out of this situation, because there is an obligation to pay salaries to employees

Answer: No, he can not.

Despite the fact that from January 1, 2017, any organizations, entrepreneurs and citizens can transfer taxes and insurance contributions to the budget for payers, this does not mean that the tax agent has the right to shift his responsibilities to another person.

The tax agent must transfer to the budget the tax that was withheld from employees.

The rule that companies and individuals can pay taxes for each other does not apply in this case (letter of the Ministry of Finance of Russia dated April 4, 2017 No. 03-04-06/19952).

Rationale

Can another organization transfer taxes to the budget for a tax agent?

No, he can not.

From January 1, 2017, any organizations, entrepreneurs and citizens can transfer taxes and insurance contributions to the budget for payers. This follows from the provisions of paragraph 4 of paragraph 2 and article 45 of the Tax Code of the Russian Federation.

The law allows companies and individuals to pay taxes for each other (Clause 1, Article 45 of the Tax Code of the Russian Federation). But does this right extend to payments by tax agents, including personal income tax?* Is it possible to stipulate in an employment contract with an employee that the employer will bear the costs of paying the tax? The Ministry of Finance explained that no.

An organization can fulfill its tax payment obligation for an employee. But employees are not required to pay personal income tax on their salaries. It must be transferred by the tax agent. And if so, then the company has no right to pay personal income tax from its own pocket. Otherwise, the tax authorities will consider the amount transferred erroneously, and will reflect the arrears in personal income tax.*

There is also a danger for the employee. Tax authorities may consider the funds that a company pays for a person as income. Then they will demand that the company calculate personal income tax on this income and further withhold it from the employee.

The state is always interested in ensuring that its citizens and organizations under its jurisdiction pay taxes regularly. For these purposes, the legislator establishes various legal mechanisms within which it is possible for taxpayers to fulfill their obligations to the budget. But can these mechanisms be considered sufficiently developed from the point of view of legal entities using the opportunity to pay taxes in cash?

Payment of taxes in cash by a legal entity, as well as an individual, is actually permitted by the legislation of the Russian Federation. Paragraph 4 of Article 58 of the Tax Code of Russia states that payment of tax is allowed both in cash and in non-cash form. At the same time, in principle, any person can be a tax payer in accordance with paragraph 1 of Article 45 of the Tax Code of the Russian Federation. It may not be de jure connected with the organization for which the tax is paid.

But in the general case, of course, it is assumed that there is still a connection between the payer and the company for which he makes the payment to the budget. Taxes for a company can be paid by its director or chief accountant. The specifics of a company’s legal relations may include the payment of taxes by its debtors and partners. The schemes here can be very different, unless, of course, they contradict the law.

Important nuance: a tax payer within the meaning of clause 1 of Art. 45 of the Tax Code of the Russian Federation can in practice only be an individual. The fact is that a legal entity, in general, must carry out settlements with anyone only through its bank account (this can be discussed on the basis of the provisions of paragraph 1 of Article 863 of the Civil Code of the Russian Federation and paragraph 5.1 of Bank of Russia Regulation No. 383-P).

Therefore, strictly speaking, a legal entity cannot be a cash tax payer as an independent subject of legal relations. But, even if, theoretically, a legal entity could pay taxes in cash, then this procedure, one way or another, would be carried out by some person, taking out, relatively speaking, cash from his wallet at the bank’s cash desk. Therefore, in practice, the fact that only individuals have the opportunity to pay taxes in cash, and legal entities do not, does not matter from the point of view of the interested party using the opportunity to pay off the company’s tax debts.

But what could be the reasons for the need to pay tax for a legal entity in cash?

What are the reasons for paying tax for a legal entity in cash?

Indeed, if we talk about a legal entity, like any other business entity, then it generally makes most of its payments using a current account. However, the need for a company to pay tax in cash may arise if:

1. The company's current account was blocked for one reason or another. For example, when a bank’s license is revoked.
2. The company did not manage to open a current account by the time the deadline for paying a mandatory tax that does not depend on the fact of receipt of revenue (for example, transport or UTII) came due.
3. Employees of the company responsible for paying taxes - for example, the chief accountant or employees subordinate to him - have lost access to their current account while taxes urgently need to be paid. As an option, if the digital signature is compromised and its temporary deactivation, after which it becomes impossible to use the bank account. The company may also have technical problems - for example, interruptions in the Internet.

This, of course, is not an exhaustive list of possible reasons why a legal entity’s current account may be unavailable, but these reasons can rightfully be considered among the most common.

By the way, another option is possible in which the tax will actually be paid in cash - this is the procedure for its forced collection using a writ of execution by the Bailiff Service. In this case, the interested structures, in principle, do not care how the tax debt is repaid - the legislation provides for regulations for its payment, in fact, with any assets of the company - cash, movable or immovable property, accounts receivable.

But paying off debts through enforcement proceedings is a procedure that is carried out in accordance with special legal norms, with which the company generally does not deal. Therefore, we will focus on a typical scenario in which taxes are nevertheless paid voluntarily.

So, paying taxes for a legal entity in cash is possible, and anyone can do it. Another thing is that this procedure must be carried out correctly. Let's consider what conditions for this to be met by the payer.

To pay tax in cash, the correct receipt must first be used. Namely, the one approved by Regulation No. 383-P.

In it, the cash tax payer for a legal entity must indicate (in the relevant details):

• TIN of the legal entity for which the tax is paid.
• Checkpoint of the company.
• Your full name.
• Your TIN, the name of the company for which the tax is paid - in the details “Purpose of payment”.
• Code 101 in the “Payer status” detail.

Other details (in particular, those reflecting the payment amount, tax period, priority) are indicated in the usual manner - as if the payment order was filled out by the legal entity itself through a current account.

The Federal Tax Service recommends following this procedure when paying taxes in cash. The regulations concerning such legal relations were published by the department in the Information “On tax payments transferred by another person” in April 2017.

Certain requirements of the Federal Tax Service for processing a payment order filled out by a taxpayer in cash must also be fulfilled by the banks to which these orders are transmitted. In some cases, the institutions that make tax payments in cash may be branches of the Russian Post and local administrations. Taxpayers can contact them if there are no financial institutions in their territory.

It is worth noting that the provisions of the Tax Code of the Russian Federation, allowing any person to pay tax for someone else, came into force relatively recently - at the end of November 2016. Therefore, sufficient law enforcement practice has not yet been formed regarding such legal relations. It is possible that the Federal Tax Service and other regulatory structures will change their approach to regulating the payment of taxes in cash.

But, one way or another, the procedure, if we interpret the provisions of the Tax Code of the Russian Federation directly, in the context of legal relations with the participation of legal entities, is completely legal. Of course, using it in practice can be quite a rare occurrence, since, as we noted above, legal entities generally use current accounts. But, nevertheless, there are official regulations of the Federal Tax Service in case of paying taxes in cash.

Just in case, it makes sense for an individual who paid tax for a legal entity in cash to send additional explanations regarding the completed procedure for paying funds to the budget to the Federal Tax Service division responsible for collecting taxes in the territory where the company is located. This document can reflect the reasons why the tax was paid in cash, and also refer to the fact that the payment order was filled out in accordance with the Federal Tax Service Information.

Federal Law No. 401-FZ of November 30, 2016 now allows third parties to pay taxes, contributions and fees for another individual, individual entrepreneur or company.

The long-awaited law by many has finally come into effect - Federal Law No. 401-FZ of November 30, 2016 (hereinafter referred to as Law No. 401-FZ) now allows third parties to pay taxes, contributions and fees for another individual, individual entrepreneur or company. Let's take a closer look.

Amendments to the Tax Code of the Russian Federation

Before the new law came into force, the old version of Article 45 of the Tax Code of the Pension Fund obligated payers of taxes and fees to pay the relevant payments only in person. Law No. 401-FZ introduced significant amendments to the legislation in force since 2004; it was then that the Constitutional Court prohibited paying taxes for third parties, which the Ministry of Finance of the Russian Federation also repeatedly reminded (Letter of the Ministry of Finance of the Russian Federation dated February 14, 2013 No. 03-02-08/6 ).

It is worth noting that the new law introduced amendments in stages: from November 30 last year, it became possible to pay taxes and fees for others, and from January 1, 2017 - and part of insurance premiums.

How to pay taxes and fees for others

Clause 1 of Article 13 of Law No. 401-FZ regarding the payment of taxes and fees by third parties makes it possible to perform such actions from the moment the law is posted on the official legal resource, namely from November 30, 2016. The new version of Article 45 of the Tax Code of the Russian Federation does not provide for any restrictive measures regarding persons who have the opportunity to pay the relevant payments. So, companies can do this for another company, entrepreneur or individual, just as an individual entrepreneur can pay taxes with fees for any company, other merchant or ordinary person, in fact, and an individual also has the right to transfer payments to the account of an organization, another individual or individual entrepreneur.

It is worth noting that the new law as a whole greatly simplifies life for both ordinary citizens, organizations, and businessmen.

Thus, as a founder, starting from November 30, 2016, you can transfer funds from your personal account to the account of your own or another company to pay any fees and taxes. Such a need may arise, for example, if there are not enough funds in the accounts of a legal entity.

An even more pressing issue was the payment of taxes by one individual for another. Surely, many have encountered a problem when a husband or parent is not able to pay this or that tax for themselves on time due to a number of reasons, and it would seem that you could do this using your personal bank card and connection to an online bank, but the law did not allow this. Moreover, previously, having performed such an action, the tax or fee paid by a third party remained “hanging” in debt. Now such problems are eliminated.

By the way, according to the provisions of Article 333.16 of the Tax Code of the Russian Federation, the State duty is a fee, which means that the legal aspects of Law No. 401-FZ apply to it.

How to pay insurance fees for others

Federal Law No. 212-FZ of September 24, 2009 “On Insurance Contributions” contained, in Part 4 of Article 15 and Part 2 of Article 16, requirements for the transfer of insurance premiums by companies and entrepreneurs independently. But, as you know, with the onset of the new year, this law lost force. After all, all insurance premiums (with the exception of contributions “for injuries”) “moved” to the Tax Office, which we have repeatedly talked about. From January 1, 2017, these payments are regulated by the norms of the Tax Code of the Russian Federation. Actually, the new paragraph 9 of Article 45 of the Tax Code of the Russian Federation, which came into force on the first day of the new year, provides the possibility of paying insurance premiums under the control of tax authorities by third parties.

As for contributions “for injuries”, then, as before, they are administered by Social Insurance, which means that the norms of the Federal Law of July 24, 1998 No. 125-FZ apply. The law contains paragraph 1.1 of Article 22, which states: policyholders are required to pay insurance premiums themselves. It turns out that third parties cannot make this type of transfer.

How to correctly issue a payment order

It is logical to assume that when making a transfer of funds to pay taxes, contributions or fees for another person, it is necessary to correctly fill out the payment order.

By the way, Bukhsoft cloud accounting allows you to download the payment order form 2017 for free or fill it out online.

Payments are recognized as paid on the day the bank submits an order to transfer funds (if there is a sufficient amount) from the current account of one person to the account of the Treasury of the Russian Federation. Now this norm also applies when paying funds by third parties who are subject to the Rules approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, as stated in paragraph. 1 clause 7 art. 45 of the Tax Code of the Russian Federation.

Addition to the article:

Due to controversial issues and issues, financiers made changes to the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation. By Order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n, the rules for filling out payment slips in 2017 for third parties were adjusted.

Now, when paying funds and acting as a third party, you must indicate information about yourself as a payer, for which field 8 “Payer” is provided. In fields 60 “TIN” and 102 “KPP” you should enter the details of the company, individual entrepreneur or individual for whom the payment is made. If the individual payer does not have an INN, then in field 6, enter zero (“0”), and in the “Code” field - the Unique accrual identifier (document index). The payer’s “KPP” field is filled in when paying tax for a legal entity. When fulfilling the obligation to pay tax for an individual, in field 102, enter zero “0”.

• Also read the article about the procedure for filling out payment orders in 2019
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There are often situations when an organization does not have the funds to pay taxes, insurance premiums and other obligatory payments to the budget. In this case, can another legal entity pay taxes for the organization? Can this be done by an individual entrepreneur or an ordinary individual? Recently, paying taxes for someone else has become possible, thanks to amendments made to tax legislation. In our article we will look at these innovations in more detail.

Third parties are allowed to pay taxes

Law No. 401-FZ dated November 30, 2016 amended Article 45 of the Tax Code of the Russian Federation. If previously only the taxpayer himself could pay taxes for himself, with such rare exceptions as, for example, the payment of taxes by a legal successor for a reorganized entity, then from November 30, 2016, debts to the budget on taxes and fees for him can be paid off by any other organizations, individual entrepreneurs and even an individual, for example, a director of a company.

Now it is possible not only to pay taxes for another person, but also to pay state duties for him. After all, the state duty, according to Art. 333.16 of the Tax Code of the Russian Federation refers to fees collected when contacting government agencies, and the same payment rules apply to it.

The list of persons who can transfer payment to the budget for someone is not limited by the Tax Code: taxes for a legal entity can be paid by another legal entity, an individual entrepreneur, or an individual, and equally, taxes for individual entrepreneurs and individuals can be paid by other individual entrepreneurs and individuals, as well as organizations.

This approach, of course, is very convenient for all taxpayers. For example, an organization must pay a tax on time, and the last day for payment has already arrived, but there are not enough funds in the current account. Previously, in such a situation, the organization would inevitably violate the deadlines, as a result of which, in addition to the tax itself, it would have to pay fines and penalties. To pay tax for another legal entity in 2017, in order not to violate the deadline, for example, a director from his personal funds, or a third-party organization, can, in this case, the taxpayer’s obligation will be considered fulfilled, and the payment will not remain unclear.

In the same way, any individual or individual entrepreneur can pay taxes for another person: for example, a husband will pay taxes at the bank according to a notification sent to his wife, or children will pay taxes for their parents. It does not matter how the tax debt is paid: in cash through a bank, by credit card or through online payment services.

Insurance premiums: payment for third parties is possible

Until 2017, the law of July 24, 2009 No. 212-FZ did not allow the possibility of paying insurance premiums for other persons. Since 01/01/2017, the situation has changed - Law No. 212-FZ ceased to apply, contributions came under the control of the Federal Tax Service, plus the innovations introduced into the Tax Code of the Russian Federation by Law No. 401-FZ (clause “g”, clause 6 of Article 1 of the law) No. 401-FZ).

In 2017, you can transfer for third parties (clause 9 of article 45 of the Tax Code of the Russian Federation):

• "pension contributions,
• compulsory medical insurance contributions,
• contributions in case of illness and maternity.

This does not apply only to contributions for “injuries”, which remained under the jurisdiction of the Social Insurance Fund, which means that the provisions of the Tax Code of the Russian Federation do not apply to them. The policyholder must pay “traumatic” contributions to the Social Insurance Fund himself.

Transfer of payments for third parties

It should be noted that you can pay off for others not only current taxes, fees and insurance premiums, but also arrears on them for previous periods. In this case, no permission is required from the Federal Tax Service or funds.

After paying taxes for third parties, the payer does not have the right to demand a refund of the paid amount from the budget (clause 1 of Article 45 of the Tax Code of the Russian Federation).

Under the simplified tax system “income minus expenses”, the taxpayer will be able to take into account in his expenses the amount of taxes and contributions paid by another person only after he has reimbursed his debt to this person (clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

How to issue a payment order to pay tax for another legal entity?

Example

Alliance LLC must transfer 18,155 rubles to the budget. Personal income tax from his salary for February, but there are no funds in his current account, therefore, by mutual agreement, Volna LLC transfers the tax for him. When filling out the payment form, we will be guided by the information of the Federal Tax Service of the Russian Federation “On tax payments transferred by another person” and the letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. ZN-3-1/1850.

Please pay special attention that in the fields “TIN of the payer” and “KPP” you must indicate the TIN and KPP organization for which tax is paid(in our example, Alliance LLC), and in the “Payer” field the name of the person paying is indicated(Volna LLC). At the same time, in the “Purpose of payment” field, you need to indicate the INN and KPP of the person who pays (Volna LLC), and then the name of the organization for which the payment is made (Alliance LLC). Information about the taxpayer is separated from other information by the sign “//”.

In field “101” in this case, no special status of the payer is provided; it is indicated depending on the status of the person whose obligation to pay tax is fulfilled (Alliance LLC): 01 – when paying for a legal entity.

Otherwise, the payment order when paying taxes for another legal entity is filled out as usual.