As everyone knows, the tax authorities very carefully monitor the actual receipt of tax payments, fees and the provision of all necessary reports. In case of violation of the deadlines established by law, the enforcement procedure begins, with additional charges to be paid in the form of penalties or fines.
Methods of paying taxes vary slightly for different categories of taxpayers. For example, a legal entity cannot simply contact the nearest post office or a branch of Sberbank and pay the calculated tax amount.
Methods of paying taxes for legal entities
In order to transfer the accrued tax amount to the budget, any organization must have a current account. For payment, an accountant or company manager draws up a payment order and sends it to the bank. The fact of payment is the day the taxpayer submits the payment order to the bank .
In practice, sometimes there are situations when an organization has a current account that is not only absent, but it is also not advisable to open it. For example, various horticultural partnerships fall into this category . In this case, you can pay the due tax amount through the bailiff service. However, it should be remembered that this method of payment already refers to the collection process, respectively, entails the accrual of interest. In addition, before the amount of debt reaches the bailiffs, a certain period of time must pass - at least 4 months. This is due to the presence of a clear regulation of the debt collection procedure prescribed in the tax code.
Methods of paying taxes for individuals
Methods of paying taxes and fees for individuals are maximally simplified. You just need to contact the inspection, where any inspector will print a receipt for payment, and make payment through the following possible points:
- Branch of Sberbank of Russia;
- Post Office of the Russian Federation;
- self-payment terminals.
In the first two cases, cashiers will issue a payment order on the basis of the receipt provided and send the payment to the inspection. When paying through the terminal, you will only need to enter your TIN and select the tax payable.
Despite the fact that the methods of paying taxes are different, fulfilling their duty as a taxpayer - by transferring the amount 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 executing payment orders, even bank employees make mistakes when specifying the details for transfer. In this regard, the payment received by the Treasury for subsequent distribution or inspection, falls into the register of outstanding claims. Accordingly, the obligation to pay may not be fulfilled within the time period established by the code.
However, it should be borne in mind that, according to the prevailing judicial practice, an incorrect indication, for example, of the KBK or OKATO in the payment order is not a failure to pay tax. Accordingly, it cannot be a reason to start the collection procedure. Only such a situation will have to be resolved already in place, in the tax authorities, spending time on it. Thus, it is still better to double-check the received receipt at the cash desk or the executed payment order.
The procedure for paying taxes and fees is regulated by Article 58 of the Tax Code. In general, it can be noted that payment is made either by transferring advance payments before the due date for payment or by a lump sum payment until the due date specified in the legislation. For some taxes, for example, income tax, the transfer of advance payments is mandatory, and they also have their own payment deadlines. Given the fact that fiscal payments are divided into federal, regional and local, the procedure for payment of certain groups of taxes can be individually stipulated by legislative acts of the respective administrative units.