As known to all, the tax authorities carefully monitor the actual tax payments, fees and the provision of all required statements.If you violate the terms established by law, the enforcement procedure starts with the accrual of additional amounts payable in the form of fines or penalties.
tax methods are slightly different for different categories of taxpayers.For example, an entity can not just go to the nearest post office or a branch of the Savings Bank and pay the calculated amount of tax.
Methods tax for legal entities
order to transfer to the budget the amount of taxes, any organization should have a checking account.For payment, accountant or head of the company's issued and sent the payment order to the bank.The fact of payment is the day of submission by the taxpayer to the bank payment order.
In practice, sometimes there are situations when the organization settlement account not just missing, but it is not advisable to open.For example, this category includes a variety of gardening partnerships.In this case, to pay the tax owed is possible through the court bailiffs.However, it should be remembered that this payment method is already refers to the process of recovery, respectively, entails accruing interest.In addition, before the amount of debt will fall to the bailiffs must pass a certain period of time - not less than 4 months.This is due to the presence of a clear regulation of debt collection procedures, spelled out in the tax code.
Methods taxes for individuals
Methods of payment of taxes and fees for natural persons as simple as possible.One needs only to apply to the inspection where the inspector will print any receipt of payment, and pay 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 alone will draw up a payment order on the basis of a receipt and send the payment to the inspection.If you pay through the terminal will only need to enter your VAT number and select the tax payable.
Despite the fact that taxes are different ways of doing their duty as a taxpayer - paid to the budget amount of tax payable - special attention should be paid to the correctness of filling in the details of the payment document.Often when you make payment orders, even bank employees make mistakes when you specify the details for the transfer.In this regard, payments received in the bodies of the Treasury for distribution or inspection, gets to the register of outstanding earnings.Accordingly, the obligation to pay can not be executed within the period specified code.
However, it should be borne in mind that, according to established case-law, a wrong indication, for example, the CSC or OKATO in the payment order is not tax evasion.Accordingly, it can not be a reason to start collection procedures.Just such a situation will have to resolve is already in place, the tax authorities, spending their time.Thus, better yet once again to recheck received at the cash register receipt or payment order.
order of payment of taxes and fees is regulated by Article 58 of the Tax Code.In general, it can be noted that the payment is made either by transferring advance payments before the due date of payment of a lump sum payment until the due date stipulated in the legislation.For some taxes, such as income tax, transfer of advance payments is a must for them and set their terms of payment.Given that fiscal payments are divided into federal, regional and local order of payment of tax of certain groups can be individually stipulated by legislative acts of the respective administrative units.
