tax agent - an intermediary between the state and taxpayers.Such mediation services are required for the transfer of taxes and fees in the budget.This article will discuss the main aspects that regulate their activities.
tax agent may be represented by an organization that performs the duties of calculation and withholding taxpayers, and also lists the amounts in the budget.At the same time it has the same rights as an ordinary taxpayer.
main objective of the tax agent - in a timely and reliably to withhold taxes, followed by transfer to the Russian budget.He must carry the address (for each individual taxpayer) records of income, expenses, and taxes that should go to the budget.
entire document must also be carried out by this entity.He must, in addition to the tax authorities of documents at any time, confirming the correctness of the calculation and payment for taxation, also ensure the safety of the above materials for four years.
tax agent - the organization that can, like any payer to be on any system of taxation.His company performs this function on specific taxes.We will try to examine them in detail.
Tax agents of the VAT - the procedure of their definition has some peculiarities.In the case where foreign companies or foreign nationals simpler who are not registered for tax purposes, are engaged in the sale of goods on the territory of Russia, the amount of income from their sale is defined as the tax base and the tax calculated from it, is payable to the budget.Thus the main function of the agents of the tax lies in the settlement of each individual operation.
as a tax agent can act and customary legal entity and an individual entrepreneur.Mandatory requirement - the economic entities must be registered with the tax authorities and to purchase goods in the territory of Russia from the above foreign entities.
In the case where the Russian territory government agencies shall rent the property, the tax base must be determined at the level of rent, which is calculated for each rented property objects.In this case, the lessee acts as a tax agent, who is required to accrue and withhold tax from the revenue listed landlord, and pay the amount received in the budget.
When implemented on the Russian territory of goods which are owned by foreigners, who is not a Russian tax accounting, are recognized as agents of the company, the leading economic activity, fixed contracts, commission, agency contracts.
These documents should contain information about foreign individuals and entities involved in entrepreneurship.In this case, the tax base is determined by the value of goods, net of tax.Tax agent having separate subdivisions, shall remit the tax at the location of both its divisions, and its core business.
Any Russian organization, a notary and an individual entrepreneur, a lawyer may be a tax agent for personal income tax.This can only happen when the tax payer receives revenue from them.The calculated and paid withholding tax on all income taxpayers, the source of which is a tax agent.
personal income tax is calculated on a monthly basis from the beginning of each fiscal period on an accrual basis based on the results of activities.
