Subject of taxation. Who pays what taxes

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Taxation should be understood as a procedure fixed by law for the establishment, collection and payment of fees and taxes to the budget. It includes the establishment of rates, values, types of payments, rules for deducting amounts by different persons. Consider further who is the tax payer.

Tax legal relations

The Tax Code does not define them. Meanwhile, in Article 2 of the Code, the circle of relations regulated by the Tax Code is fixed. They are associated with:

1. Establishment, introduction, collection of fees and taxes in Russia.
2. Implementation of tax control.
3. Appeal against acts of control bodies, inaction/actions of their employees.
4. Bringing to account for tax offenses.

As subjects of tax law are organizations and individuals - taxpayers, as well as authorities authorized to implement control and supervisory functions in the field of taxation.

Classification

The entities involved in tax legal relations are divided into 4 categories. According to Article 9 of the Tax Code, theyincluded:

1. Citizens and legal entities are tax payers.
2. Individuals and organizations recognized in accordance with the Code as tax agents.
3. Tax authorities.
4. Customs structures.

This classification is considered general. In addition, the subjects of taxation differ in their legal composition, tax status, economic and managerial isolation. For example, depending on the status, residents and non-residents are distinguished. According to the managerial isolation, the subjects of taxation are divided into independent and interdependent.

Individuals

As follows from the above information, the main types of tax payers are individuals and organizations. The first include:

1. Citizens of the Russian Federation.
2. Foreigners.
3. Stateless persons (stateless persons).

Residents

These, according to Article 207 of the Tax Code, include individuals who are actually in Russia for at least 183 days (calendar) for 12 consecutive months. The period of stay of these subjects of taxation in the Russian Federation is not interrupted for the duration of a short-term (up to six months) travel abroad for training or treatment. Regardless of the actual length of stay in the country, Russian servicemen serving abroad, employees of state and local government structures sent abroad are recognized as residents.

IP

Separate category of subjects of taxation are individual entrepreneurs. They areindividuals who have passed state registration in the prescribed manner and conduct entrepreneurial activities without creating a legal entity. This category also includes privately practicing notaries, lawyers who have established law offices. According to paragraph 2 of article 11 of the Tax Code, individuals who conduct business activities without creating a legal entity, but not registered in this status, cannot refer to the fact that they are not individual entrepreneurs.

Organizations

Legal entities that are tax payers are divided into:

1. Russian organizations. These legal entities are formed in accordance with the provisions of domestic legislation. Their branches and other separate subdivisions (OP) do not apply to taxpayers. At the same time, OPs are responsible for making payments to the budget at their location.
2. Foreign organizations. They are called legal entities with legal capacity, created in accordance with the rules of law of foreign states, as well as international organizations, representative offices and branches of these entities, formed on the territory of Russia.

Tax personality

It forms the basis of the status of a participant in tax legal relations. Tax legal personality is formed from legal and legal capacity. The latter is the ability of the subject to perform duties and have rights. Tax capacity implies personal participation in legal relations, liability for violations of the provisions of the Tax Code.

Status of payers of taxes and fees

As key participants in tax legal relationspayers act 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, citizens and organizations are recognized as payers, which are entrusted with the obligation to deduct established payments to the budget. According to paragraph 2 83 of the Tax Code, the registration of individual entrepreneurs and legal entities with the IFTS, their inclusion in the URN (single register) is carried out regardless of the presence of circumstances with which the legislation associates the obligation to pay one or another tax. In the Russian Federation, therefore, a person will be considered a payer before he has an object of taxation.

Distinctive features of individuals and organizations as subjects of tax law

Individuals, unlike legal entities, do not have to keep accounting records. Sanity and age do not affect the recognition of an individual as a payer. When determining the object of taxation for taxpayers, 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, 28 of the Tax Code, may be legal or, in accordance with Art. 29, authorized representativesubject.

Interdependent persons

This category of subjects is singled out separately in the legislation. If persons are recognized as interdependent, the tax authorities have the right to verify the correctness of the application of prices determined by the parties to transactions for taxation purposes. Subjects (organizations or individuals) are considered interdependent if the relationship between them can affect the economic results or conditions of both their activities and the activities of the persons they represent. For example:

1. One legal entity indirectly or directly participates in another economic company, and the total share of participation is more than 20%.
2. One individual is subordinate to another in accordance with the official position.
3. Persons are married, related, adoptive and adopted, guardian and ward.

The list of interdependent entities is not considered to be exhaustive. The court has the right to recognize persons as such on other grounds not directly established in the Tax Code, if their relationship may affect the results of transactions related to the sale of services, goods or works.

Payers' rights

The main list of them is fixed by Article 21 of the Tax Code. In addition, taxpayers in the Russian Federation have the following rights:

1. To transfer material assets on bail in order to secure the obligation to make payments to the budget (Article 73 of the Tax Code).
2. To act as a guarantor before the tax authorities (Article 74 of the Code).
3. Be present at the extractiondocumentation (Article 94 of the Tax Code).

Responsibilities of Subjects

The Tax Code provides for the following main obligations of payers:

1. Pay taxes as prescribed by law.
2. Register with the IFTS.
3. Keep track of expenses/income in the prescribed manner.
4. Submit tax returns at the place of registration with 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 provision are defined in the Tax Code, as well as other regulations. The latter include:

1. FZ No. 4866-1.
2. CAO.
3. GPK.
4. apk.
5. CPC.
6. Customs Code.

VAT register

After the entry into force of the Tax Code in 1992, it became necessary to systematize information about the entities responsible for making payments to the budget. In this regard, various databases were formed, among which the register of VAT payers is of particular importance. This information base contains information about all persons obliged to deduct value added tax.

The registry contains the following data about entities:

1. Name.
2. Information about creation or reorganization.
3. Information about changes made.
4. Requisites of the documents submitted during registration.

Transport tax

He is deducted to the regional budget. The tax is characterized as property, mixed, direct. Until 2003, the taxation of the Customs Union was based on two payments - a tax on the property of individuals in relation to air and water vehicles and deductions from transport owners. After the entry into force of Chapter 28 of the Tax Code, these taxes were combined into one. The transport tax is provided for 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 are individuals and organizations on which vehicles are registered, acting as objects of taxation. The category of these subjects includes all persons who own transport on any legal basis that entails the obligation to register. This can be property, rent, etc. The object of taxation is:

1. Ground vehicles. These include: motorcycles, cars, buses, scooters and other self-propelled vehicles, caterpillar and pneumatic vehicles, snowmobiles, snowmobiles.
2. Water vehicles. These include sailing ships, yachts, motor ships, jet skis, motor boats, boats, towed (non-self-propelled), etc.
3. Air vehicles. These include planes, helicopters, and so on.

Land tax

It is determined by Article 31 of the Tax Code and regulations adopted by municipal authorities, laws of federal cities. Land tax payers are organizations and individuals who own land plots classified as objects of taxation, on the basis of the right of inherited possession, property, perpetualuse. The 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 serve as the basis for tax collection. The amount of the 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 who own land plots on the right of urgent gratuitous use or provided to them in accordance with a lease agreement are not recognized as payers.

Income tax

It is considered one of the most important taxes paid to the federal budget. The payment performs regulatory and fiscal functions. Income tax payers are divided into 2 categories:

1. Foreign organizations operating in the Russian Federation through their permanent representative offices or receiving income from sources in Russia.
2. Domestic enterprises.

Do not pay tax to legal entities that apply the simplified tax system, deduct UTII, UST and the tax provided for the gambling business.

Profit as an object of taxation

For domestic organizations, it recognizes income received minus expenses established in accordance with the Tax Code. For foreign legal entities, income is income received through permanent establishments, reduced by the costs of these units. These costs are also determined in accordance with the Tax Code. For other foreign organizations profitare considered income that was received from sources in the Russian Federation.

Tax agents

They, in accordance with article 24 of the Tax Code, are the entities that perform the duties of calculating, withholding from payers and deducting taxes to the budget of the Russian Federation. Agents can be both domestic organizations and permanent representative offices of foreign legal entities, as well as individuals (individual entrepreneurs, private notaries and other privately practicing entities with employees). The legal status of these persons is similar to the status of payers. However, it has a number of distinctive features. Tax agents:

1. They keep records of income accrued and paid to payers, withheld and deducted to the budget system of taxes, including for each employee.
2. Provide to the IFTS at the address of accounting the documentation necessary for the authorized bodies to control the correct calculation, deduction and deduction of mandatory payments.
3. They inform the tax office in writing about the impossibility of making a withholding from the payer's income and the amount of debt. This obligation must be fulfilled within one month from the date on which the agent became aware of these circumstances.
4. Correctly and timely calculate, withhold taxes from the funds paid to the payer, transfer them to the appropriate Treasury accounts.
5. 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 may bebrought to responsibility, including criminal liability, in accordance with the norms of Russian law.

Tax authorities

They form a unified system for monitoring compliance with the provisions of the Tax Code. The tax authorities check the correctness of the calculations, the timeliness and completeness of the payment of fees and taxes to the country's budget system. The centralized organ system consists of:

1. Federal executive structure authorized to exercise supervision and control in the tax area.
2. Territorial divisions.

The Federal Tax Service acts as the federal executive structure. The tax service is headed by a head who is appointed to and dismissed by the Government on the proposal of the Minister of Finance. The head of the Federal Tax Service bears individual responsibility for the performance of the functions and tasks assigned to the Service. The main goal of the activity of tax structures is to ensure timely and complete receipt of fees and taxes to the budgets and extra-budgetary funds. 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 include:

1. Accounting for taxpayers.
2. Implementation of tax control.
3. Application of sanctions against NK violators.
4. Developing government tax policy.
5. Conducting explanatory and informational work on the implementation of the provisions of the taxlegislation.

UTII in RF

The single tax is introduced by regulations of municipalities, urban districts, federal cities. UTII is applied along with OSNO and applies to certain types of activities. The single tax replaces the payment of certain types of deductions, simplifies and shortens contacts with the tax service. The list of objects of UTII taxation is determined by law. Includes:

1. Retail.
2. Veterinary and household services.
3. Placement of outdoor advertising structures and advertising on vehicles.
4. Food services.
5. Motor transport services.
6. Providing trading places and land for rent for trade.
7. Maintenance, repair, storage, car wash services.
8. Provision of places for temporary residence and accommodation.

The tax base for the reporting month is determined by multiplying the base yield, the deflator coefficient (K1) and the value of the physical indicator provided for in federal legislation, as well as the 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 used as the tax period.

Single tax in Ukraine

Persons who decide to do business under the simplified tax system and decide on the scope of their future activities must 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 minimum (UAH 160). The second group includes persons whose annual income does not exceed UAH 1.5 million. The tax rate is 20% of the minimum wage (up to UAH 640). The third group includes entities with an income of up to UAH 5 million per year. The following turnover rates are set for them:

• 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 annual income limit is exceeded.