A tax agent is an intermediary betweenstate and taxpayers. Such intermediary services are necessary for transfer of taxes and duties to budgets. This article will consider the main aspects that regulate their activities.
A tax agent can be representedan organization that performs duties on settlements and withholdings from taxpayers, and transfers these amounts to the budget. However, she has the same rights as an ordinary taxpayer.
The main task of the tax agent is timelyand reliably keep taxes with subsequent transfer to the Russian budget. It must maintain a targeted (for each specific taxpayer) record of revenues, expenditures and taxes that must be received by the budgets.
All workflow must also be managed by thissubject of management. He needs, in addition to submitting to the tax authorities documents that at any time confirm the accuracy of the calculation and payment of tax, and also ensure the safety of the above materials for four years.
A tax agent is an organization that can, likeand any payer, be on any taxation system. Its functions are performed by such company for specific taxes. We will try to consider them in more detail.
Tax agents for VAT - their procedureThe definition has some features. In the case when foreign companies or ordinary foreign citizens who are not on tax accounting are engaged in the sale of goods on the territory of Russia, the amount of income from their sale is determined as the tax base and the tax calculated from it is payable to the budget. In this case, the main function of tax agents lies in the calculation for each individual transaction.
As a tax agent can act and the usuala legal entity, and an individual entrepreneur. An obligatory condition is that these business entities must be registered with the tax authorities and acquire goods in the territory of Russia from the above-mentioned foreign persons.
In the case when in the Russian territorystate bodies leases property for rent, the tax base should be determined at the level of the rent amount calculated for each leased property. In this case, the lessee acts as a tax agent, who is obliged to accrue and withhold taxes from the income received transferred to the lessor, and pay the amount received to the budget.
When selling goods on the Russian territory,which belong to foreigners who are not on the Russian tax accounting, the companies that carry out economic activities, fixed by contracts of commission, commission, agency agreements are recognized as agents.
These documents should contain information on theforeign physical and legal entities involved in entrepreneurship. In this case, the tax base is determined by the value of the goods after deduction of the tax. A tax agent with separate divisions is required to transfer the tax at the location of both its structural units and its main enterprise.
Any Russian organization, notary andindividual entrepreneur, lawyer can be tax agents for personal income tax. This can happen only if the payer of taxes receives income from them. The calculated and withheld tax is paid on all income of payers, whose source is the tax agent.
The personal income tax is calculated monthly from the beginning of each tax period as a cumulative result of the activity results.
