Taxation should be understood as the procedure established by law for the establishment, collection and payment of fees and taxes to the budget. It includes setting rates, amounts, types of payments, rules for the deduction of amounts by different persons. Let us further consider who is the tax payer .
Tax relations
In the Tax Code, their definition is missing. Meanwhile, in Article 2 of the Code, a circle of relations regulated by the Tax Code is fixed. They are associated with:
- The establishment, introduction, collection of fees and taxes in Russia.
- Implementation of tax control.
- Appealing against acts of control bodies, inaction / actions of their employees.
- Holding liable for tax offenses.
The subjects of tax law are organizations and individual individuals - tax payers , as well as authorities authorized to exercise control and supervision functions in the field of taxation.
Classification
Subjects involved in tax relations are divided into 4 categories. According to Article 9 of the Tax Code, they include:
- Citizens and legal entities are tax payers .
- Individuals and organizations recognized in accordance with the Code, tax agents.
- Tax authorities.
- Customs structures.
This classification is considered general. In addition, the subjects of taxation differ in legal composition, tax status, economic and managerial isolation. For example, depending on their status, residents and non-residents are distinguished. According to managerial isolation, the subjects of taxation are divided into independent and interdependent.
Fizlitsa
As follows from the above information, the main types of tax payers are individuals and organizations. The first include:
- Citizens of the Russian Federation.
- Foreigners.
- Persons without citizenship (stateless persons).
Residents
According to Article 207 of the Tax Code, they include individuals who are actually in Russia for at least 183 days (calendar) for 12 consecutive months. The period of stay of these tax subjects in the Russian Federation is not interrupted for the period of short-term (up to six months) departure abroad for training or treatment. Regardless of the actual length of stay in the country, the Russian Federation recognizes military personnel serving abroad, employees of state and local authorities sent abroad.
IP
A separate category of subjects of taxation are individual entrepreneurs. They are individuals who have passed state registration in the prescribed manner and are conducting entrepreneurial activities without creating a legal entity. Private notaries, lawyers who have established law offices are also classified in this category. According to paragraph 2 of Article 11 of the Tax Code, individuals who conduct business without establishing a legal entity, but are not registered in this status, cannot refer to the fact that they are not IP.
The organization
Legal entities that are tax payers are divided into:
- Russian organizations. These legal entities are formed in accordance with the provisions of domestic law. Their affiliates and other separate subdivisions (OP) do not apply to taxpayers. At the same time, the EPs are responsible for the deduction of payments to the budget at their location.
- Foreign organizations. They are legal entities with legal capacity, created in accordance with the norms of the law of foreign states, as well as international organizations, representative offices and branches of these persons formed in Russia.
Tax personality
It forms the basis of the status of a participant in tax legal relations. The tax legal personality is formed from legal and legal capacity. The latter is the subject's ability to fulfill duties and have rights. Tax capacity involves personal participation in legal relations, liability for violations of the provisions of the Tax Code.
Status of payers of taxes and fees
The key participants in tax legal relations are payers on the one hand and the state (represented by authorized bodies) on the other. The participation of other persons (for example, tax agents) is optional. In accordance with Article 19 of the Tax Code, payers are recognized as citizens and organizations that are entrusted with the obligation to pay the established payments to the budget. According to paragraph 2 83 of the Tax Code, registration by the Federal Tax Service Inspectorate for registration of legal entities and legal entities, their inclusion in the ERN (unified register) is carried out regardless of the circumstances with which the law relates the obligation to pay this or that tax. In the Russian Federation , therefore, a person will be considered a payer before he becomes subject to taxation.
Distinctive features of individuals and organizations as subjects of tax law
Individuals, unlike legal entities, should not conduct accounting. Sanity and age do not affect the recognition of an individual as a payer. When determining the object of taxation for tax payers the status of a resident or non-resident matters. In the first case, deductions are made from all income received both on the territory of Russia and abroad. Non-residents pay taxes on profits made only in the Russian Federation.
Representation
Payers have the right to participate in tax legal relations in person or through a representative. The authority of the latter must be documented. Representation, in accordance with Articles 27 and 28 of the Tax Code, may be carried out legally or, in accordance with Art. 29, an authorized representative of the subject.
Interdependent persons
This category of subjects is highlighted in the legislation separately. If the persons are recognized as interdependent, the tax authorities have the right to verify the correct application of prices determined by the parties to the transactions for tax purposes. Entities (organizations or individuals) are considered interdependent if the relations between them can affect the economic results or conditions of both their activities and the activities of the persons represented by them. For instance:
- One legal entity indirectly or directly participates in another business company, and the total share of participation is more than 20%.
- One individual is subordinate to another in accordance with his official position.
- Persons are married, have kinship, are the adoptive parent and adopted, trustee and guardian.
The list of interdependent entities is not considered exhaustive. The court has the right to recognize persons as such for other reasons not expressly established in the Tax Code, if their relationship may affect the results of transactions related to the sale of services, goods or works.
Payer Rights
Their main list is fixed by Article 21 of the Tax Code. In addition, tax payers in the Russian Federation have the following rights:
- Transfer material assets on bail in order to ensure the obligation to deduct payments to the budget (73 article of the Tax Code).
- Act as a guarantor before the tax control authorities (Article 74 of the Code).
- Be present at the seizure of documentation (94 article of the Tax Code).
Subject Responsibilities
The following basic obligations of payers are provided in the Tax Code:
- Pay taxes established in accordance with the law.
- Register with the IFTS.
- Keep track of expenses / income in the prescribed manner.
- Submit tax returns at the place of registration at the IFTS.
Protection of rights
According to paragraph 1 of Article 22 of the Tax Code, payers are guaranteed judicial and administrative protection of their interests. The rules for its support are defined in the Tax Code, as well as other regulatory acts. The latter include:
- Federal Law No. 4866-1.
- CAO.
- GPC.
- Agribusiness.
- CPC.
- Customs Code
Register of VAT payers
After the entry into force of the Tax Code in 1992, there was a need to systematize information on entities that are responsible for allocating payments to the budget. In this regard, various databases have been formed, among which the register of VAT payers is of particular importance . This information base contains information about all persons who are required to deduct value added tax.
The registry contains the following data about the subjects:
- Name.
- Information about the creation or reorganization.
- Information about changes.
- Details of documents submitted during registration.
Transport tax
It is deducted to the regional budget. The tax is characterized as property, mixed, direct. Until 2003, TC taxation was based on two payments - personal property tax on air and water vehicles and deductions from vehicle owners. After the entry into force of the 28th chapter of the Tax Code, these taxes were merged into one. The transport tax is provided by the Tax Code and is introduced in accordance with the laws of the constituent entities of the Russian Federation. After the approval of regional regulations, it becomes mandatory throughout the territory of the corresponding region. Transport tax payers - individuals and organizations on which vehicles registered as taxable objects are registered. The category of these entities includes all persons who own transport on any legal basis, entailing the obligation to register. This may be property, lease, etc. As an object of taxation are:
- Ground vehicles. These include: motorcycles, cars, buses, scooters and other self-propelled vehicles, tracked and pneumatic mechanisms, snowmobiles, snowmobiles.
- Water vehicles. These include sailing ships, yachts, motor ships, jet skis, motor boats, boats, towed (non-self-propelled), etc.
- Aerial vehicles. These include airplanes, helicopters and so on.
Land tax
It is determined by Article 31 of the Tax Code and regulatory acts adopted by municipal authorities, laws of cities of federal significance. Land tax payers are organizations and individuals who own plots assigned to objects of taxation on the basis of inheritable possession, property, perpetual use. Corresponding rights, according to the Civil Code, arise at the time of state registration of property, unless otherwise provided by law. Documents on state registration act as the basis for the collection of tax. The amount of deduction does not depend on the financial performance of the payer. The calculation takes into account objective circumstances, which include fertility, location of the site and other factors. Persons possessing plots on the right of urgent gratuitous use or provided to them in accordance with the lease agreement are not recognized as payers.
Income tax
It is considered one of the most important taxes deducted to the federal budget. Payment performs regulatory and fiscal functions. Income tax payers are divided into 2 categories:
- Foreign organizations operating in the Russian Federation through their permanent missions or receiving income from sources in Russia.
- Domestic enterprises.
Legal entities do not pay tax using USN, deducting UTII, UST and the tax provided for the gambling business.
Profit as an object of taxation
For domestic organizations, it recognizes revenue received minus expenses established in accordance with the Tax Code. For foreign legal entities, the profit is the revenue received through permanent missions, reduced by the costs of these units. The indicated expenses are also determined in accordance with the Tax Code. For other foreign organizations, profit is considered to be income that was received from sources in the Russian Federation.
Tax agents
As them, in accordance with Article 24 of the Tax Code, entities are acting in charge of calculating, withholding from payers and withholding taxes to the budget of the Russian Federation. Agents can be organizations both domestic and permanent missions of foreign legal entities, as well as individuals (private individuals, private notaries and other private practice entities with hired employees). The legal status of these persons is similar to the status of payers. However, it has a number of distinctive features. Tax Agents:
- Keep records of income accrued and paid to payers, withheld and deducted to the budget system of taxes, including for each employee.
- Provide the IFTS at the accounting address with the documentation necessary for monitoring by the authorized bodies for the correct calculation, deduction and deduction of mandatory payments.
- They inform the tax inspectorate in writing about the impossibility of withholding income from the payer and the amount of debt. This obligation must be fulfilled within a month from the date on which the agent learned of these circumstances.
- Correctly and timely calculate, withhold taxes from the funds paid to the payer, transfer them to the relevant accounts of the Treasury.
- Ensure the safety of the documentation necessary for the performance of their duties as agents for 4 years.
For non-compliance with tax laws, agents can be held liable, including criminal, in accordance with Russian law.
Tax authorities
They form a unified system for monitoring compliance with the provisions of the Tax Code. The tax authorities verify the accuracy of the calculations, the timeliness and completeness of payment of fees and taxes to the budget system of the country. The centralized organ system consists of:
- The federal executive structure authorized to exercise supervision and control in the tax sphere.
- Territorial units.
The federal executive structure is the Federal Tax Service. The tax service is headed by the head, who is appointed and removed by the Government on the proposal of the Minister of Finance. The head of the Federal Tax Service is individually responsible for the performance of the functions and tasks assigned to the Service. The main objective of the activities of tax structures is the provision of timely and full revenue to budgets and extrabudgetary funds of fees and taxes. Authorized bodies act within their competence, in accordance with the provisions of the law, including administrative, civil, etc.
Functions of tax structures
The main functions of the IFTS should include:
- Accounting for taxpayers.
- Implementation of tax control.
- The application of sanctions to violators of the Tax Code.
- Development of state tax policy.
- Conducting outreach and information work on the implementation of the provisions of tax legislation.
UTII in the Russian Federation
The single tax is introduced by regulatory acts of municipalities, urban districts, cities of federal significance. UTII is used along with OSNO and applies to certain types of activities. A single tax replaces the payment of certain types of deductions, simplifies and reduces contacts with the tax service. The list of objects of UTII taxation is determined by law. It includes:
- Retail.
- Veterinary and domestic services.
- Placement of outdoor advertising structures and advertising on the vehicle.
- Catering services.
- Motor transport services.
- Providing retail space and land for rent for trade.
- Maintenance, repair, storage, car wash services.
- Providing places for temporary residence and accommodation.
The tax base for the reporting month is determined by multiplying the basic profitability, deflator coefficient (K1) and the value of the physical indicator provided for in federal legislation, as well as a coefficient that takes into account the specifics of doing business (K2). The tax rate is determined by the Tax Code and is 15%. The coefficient K2 should not be less than 0.005 and more than 1. The corresponding limits are fixed by federal law. The quarter is the tax period.
Single tax in Ukraine
Persons who have decided to do business under the simplified tax system and who have decided on the scope of their future activities should choose a single tax group. Payers whose income does not exceed 300 thousand hryvnias per year belong to the first group. The tax rate for them is up to 10% of the subsistence level (160 UAH). The second group includes persons whose income for the year does not exceed UAH 1.5 million. The tax rate is 20% of the minimum wage (up to 640 UAH). The third group includes entities with income up to 5 million UAH / year. For them, the following rates from the turnover are established:
- 3% - for VAT payers;
- 5% - for non-payers of value added tax.
The fourth group includes former agricultural tax payers. The transition from one group to another may be mandatory or voluntary. In the first case, the change occurs when the limit on annual income is exceeded.