Federal Law 401 made certain changes to the tax code, such as the ability to carry out payment for third parties in 2017 in favor of tax deductions, fees and contributions. We will talk in more detail about this opportunity, and all the accompanying features, in further material.

In fact, many have been waiting for this kind of amendments to the tax code for a very long time, because until now each taxpayer could contribute money to taxes and fees only in person, and the participation of third parties in the process was not allowed. But from November 30, 2016 the situation has changed dramatically - federal law 401 came into force, which established that the payment of taxes, fees, and contributions by third parties from January 1, 2017 will be allowed. The changes adopted by the Federal Tax Service were implemented sequentially:

1. From November 30, 2016 one person can contribute funds for another towards tax deductions and fees;

Payment of tax deductions and fees for third parties, permitted on November 30, 2016

The official portal, which contains legal information, published the text of Federal Law 401 on December thirtieth last year. From this day on, both entrepreneurs and individuals will be able to pay taxes, as well as transfer money towards fees not only for themselves, but also for a third party. This is stated in the first paragraph of Article 13. Next, we will consider exactly what payments can be made for organizations, entrepreneurs or individuals, these are:

1. Personal income tax (NDFL);
2. Excise duty;
3. Value added tax (NDFL);
4. Income tax;
5. State duty;
6. Single tax under simplified tax system (STS);
7. Mineral extraction tax;
8. Unified Agricultural Tax (USAT);
9. Water tax;
10. Patent tax (PSN);
11. Unified tax on imputed income (UTII);
12. Gambling tax;
13. Organizational property tax;
14. Land tax;
15. Trade fee;
16. Property tax for individuals;
17. Transport tax;

There are no restrictions in the tax code regarding who will carry out payment for a third party in 2017. This means that various situations can be allowed:

An organization has the right to pay tax deductions and fees for an entrepreneur, individuals or other organization;
Individual entrepreneurs can pay for any individuals, other entrepreneurs and other organizations;
Individuals can pay funds towards taxes and fees of other individuals, entrepreneurs or organizations.

The ability to make payments for third parties will make life much easier for citizens.

For example, the head of the enterprise will now be able to contribute his own funds towards tax deductions and fees for the enterprise. And if a legal entity has an account balance that is too small to deposit the necessary funds, then this opportunity will come in handy.

Just last year, payments for third parties were not allowed by the tax code, which caused many difficulties. Even ordinary individuals sometimes need to ask someone else to pay their taxes, and now there will be no problems with this.

Let's say that the tax for an apartment can now be paid not only by its owner, but also by his relatives, close people, subordinates or just acquaintances. To do this, you can use Internet banking or a plastic card. In addition, the updated legislation now allows you to pay a fee or tax using the entrepreneur's current account. Considering the fact that the state duty is usually classified as a fee, it is also possible to make a payment for third parties in 2017. This indicates the possibility of not only paying off tax obligations, but also paying state duties for an enterprise or individual. person or organization.

Payment of insurance premium by a third party, allowed from January 1, 2017

212 federal law, which regulated the need to make all insurance payments independently, ceases to be in effect from the first day of this year. This fact is due to the transfer of responsibilities for the administration of insurance premiums to the tax service from the pension fund. The pension fund will receive only funds from contributions for injuries.

So now payment for third parties of insurance benefits is allowed, with the exception of the contribution for injuries, this is exactly what is stated in the new paragraph 45 of article of the tax code. It regulates the possibility of making insurance payments by third parties in the following areas:

Insurance contributions towards compulsory pension insurance;
Health insurance contributions;
Contributions for temporary disability and maternity.

Payments for third parties in 2017 can be made to individuals on account of organizations, enterprises, and to entrepreneurs on account of individuals and organizations, and to organizations on behalf of other taxpayers.

But contributions for injuries are still controlled by the social insurance fund, and this means that such payments to citizens will still have to be made only in person. According to the rules of the law, it is impossible to pay the injury contribution for a third party. It is also impossible to oblige anyone to make a contribution for a third party; this is possible only at the personal request of the citizen.

How to transfer payment for third parties in 2017

Most citizens are wondering how to correctly fill out a payment order if it is necessary to make a payment for third parties. Next, we will try to figure out this nuance. Any payment: tax deductions, insurance premiums or fees are considered paid from the day when third parties provide the bank with payment orders to transfer funds from their account to the account of the country's treasury. Before making a payment for third parties, you should check whether the amount of money in your account is sufficient for such payment.

There are also a number of requirements for filling out the orders themselves that must be observed, and all of them are specified in the rules of order 107. When filling out a payment document, third parties indicate their data in the column for the payer’s data: this is field 8 - full name of the payer, field 60 - TIN, and Checkpoint – field 102. In the payment purpose column, you must indicate to which company or person the payment was made. An illustrative example is presented below:

It is likely that a number of changes will be adopted this year regarding the filling out of payment documents by third parties, since the law has just come into force and there is no special procedure yet. It may be necessary not only to indicate the purpose of the payment, but also to clarify that the payments were made by a third party. If any innovations are adopted, you can learn more about them in additional clarifications.

Payment for third parties in 2017 has a number of restrictions. These include:

The inability of third parties to return their payments to organizations, individuals or entrepreneurs, regardless of the reason that forced them to decide to return the money;
It is impossible to clarify payments for pension insurance premiums after the resources have been taken into account by the pension fund in the personal account of the insured person in the specified amount.

Payments for third parties can be made without having special permissions, certificates, or other documents.

How payment for a third party is taken into account in some tax systems

Each tax system has some features when accounting for payments from a third party; we will consider them in more detail.

Taxes on personal income.

If a payment for third parties is made against taxes or fees for individuals, it will not be counted as the income of these individuals. This means that you will not have to pay personal income tax on such a payment.

Simplified system.

Payment for third parties in 2017 can also be made if an entrepreneur or organization operates on a simplified system. How is such a payment accounted for and can it be taken into account as expenses that are taken to calculate simplified taxes? Here the answer is negative - payments from a third party will not be included in the entrepreneur’s expense base. Although there is one exception in Article 346 of the tax code. It says that if the taxpayer pays off the debt to third parties for his payments, then they can already be added to the expenditure base. This is done according to the following system:

In simple terms, every businessman who wants to take into account a payment from a third party in his expense base must first reimburse them in full for the amount of the payment. This is also stated in Federal Law 401.

Unified agricultural system.

In the event that payment for third parties is made to the account of a taxpayer who operates on the basis of the Unified Agricultural Tax, one should be guided by Article 346.5 of the Tax Code. Initially, funds are transferred to the budget account, and only after that the entrepreneur compensates third parties for their investments. Then in the expenditure document it will be possible to take into account not the amount of taxes or contributions itself, but those funds that were paid as debt compensation. This does not apply to agricultural tax and value added taxes, since they were paid on the invoice.

Problems with making payments

For those who want to take advantage of the opportunity as quickly as possible and deposit funds into a third party account, there is some unpleasant news. Although the law has already been issued and entered into force, banking organizations are still not prepared for the innovations. The regulations of officials do not contain any regulated procedure for accepting such payments, which is why bank employees are afraid to start accepting payments. Many people whose payment purpose was to pay taxes or a third party contribution face a refusal at a bank branch.

Considering absence any official document according to the regulations for such operations, accepting payment from a third party- this is a big risk for the bank, because the tax office may simply not take into account payment documents if they are filled out with violations. And this is fraught with problems not only for the bank, but also for the payer and third parties.

The authorities are not yet ready to issue the necessary acts, since they are still in the development stage, and there is no information yet about the end of the development period. It turns out that a new law has come into force, which finally allows make payments for third parties, and the rules for issuing payment papers are already freely available, but due to the lack of necessary acts, it is still very difficult to take advantage of this opportunity.

What are the dangers of receiving payment for goods from a third party? Now we are agreeing on the contract and the buyer insists that the consignee (another legal entity) will also make payment under the contract. Ownership of the goods passes to the buyer at the time of transfer to the first carrier; the buyer is responsible for payment.

In this case, no risks arise, since this method of payment is a normal part of civil transactions.

Practical example: a creditor can accept performance from a third party and is not obliged to check whether the debtor really entrusted the fulfillment of his obligation to this person

LLC "S." contacted bank "Z." for a statement of my current account, from which I learned that a month and a half earlier I had transferred it to the bank account of “Z.” RUB 168,842,702 to repay the obligations of third parties to this bank.

LLC "S." filed a claim against Bank Z. In the lawsuit of LLC "S." indicated that there were no obligations between him and these third parties, in pursuance of which LLC “S.” could, in turn, fulfill the obligations of these persons to Bank Z.

The court refused to satisfy the stated requirements and justified it as follows: “... it does not matter the fact that at the time of payment the plaintiff had no monetary obligations to a third party, since the said rule of law does not condition this method of execution on the presence of the executor of corresponding obligations to the debtor. ..

The law does not give a bona fide creditor, who has no material interest either in examining the relationship between a third party and the debtor, or in establishing the motives that prompted the debtor to entrust the fulfillment of his obligation to another person, with the authority to verify whether the debtor really entrusted the fulfillment of the obligation to a third party. face.

Consequently, performance by a bona fide creditor who accepted as due from the debtor what was offered by a third party cannot be considered improper if the creditor did not know and could not know that the fulfillment of the obligation was not assigned to the person who provided the performance, and the rights and legitimate interests were not violated by the performance debtor."

The court specifically noted that the rules on unjust enrichment cannot be applied in this case. After all, LLC "S." in its payment order indicated the details of the agreements concluded between the debtors and the creditor, and made a reference to the transfer of funds for the debtors. Thus, the executor showed the creditor his awareness of the nature and conditions of the obligations that arose between the creditor and the debtors (resolution of the Ninth Arbitration Court of Appeal dated September 26, 2011 No. 09AP-23493/2011 in case No. A40-13762/11-42-113, Twelfth Arbitration Court of Appeal dated October 15, 2014 in case No. A57-3502/2014).

Is a third party who fulfilled the debtor’s obligation liable in his place to the creditor for deficiencies in performance?

The answer to this question depends on the nature of the obligation itself - whether it is monetary or not.

So, if a third party fulfilled non-monetary obligation debtor, then it is liable for defects in performance instead of him. That is, in this case, responsibility to the creditor passes from the debtor to the executor. And, accordingly, the creditor will make claims related to the performance against the executor. This follows from paragraph 6 of Article 313 of the Civil Code of the Russian Federation, which appeared on June 1, 2015.

If a third party performed monetary obligation debtor, then it is not liable to the creditor for this obligation. Such liability remains with the debtor. This means that claims for execution of a monetary obligation by the creditor must be presented to the debtor, and not to a third party.

Previously (i.e., before June 1, 2015), if there were any claims for execution, the creditor could present them only to the debtor, but not to the executor. This was indicated by the Presidium of the Supreme Arbitration Court of the Russian Federation in paragraph 12 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 29, 2001 No. 65 “Review of the practice of resolving disputes related to the termination of obligations by offsetting counter-similar claims”; further – information letter No. 65).

Thus, the Federal Antimonopoly Service of the Ural District indicated: “... the agreement of the parties... does not replace the party (the payer) in the obligation, but establishes the procedure for fulfilling his obligation under the contract in terms of payments for thermal energy.” That is, in the agreement the parties only established a third party who had the right to fulfill the obligation. However, the creditor must still make claims against the main debtor (resolution dated October 15, 2014 No. F09-6040/14 ) .

At the same time, the law provides for an exception to this rule.

Thus, if the debtor did not assign the fulfillment of the obligation to another person, then the creditor, as a general rule, is not obliged to accept such fulfillment. There are two exceptions to this rule (clause 2 of Article 313 of the Civil Code of the Russian Federation):

• the debtor has delayed the fulfillment of a monetary obligation;
• a third party is in danger of losing his right to the debtor’s property as a result of foreclosure on him.

Also, the creditor is not obliged to accept performance from a third party if the law, another legal act or the conditions and essence of the obligation implies that the debtor must fulfill his obligations personally (Clause 3 of Article 313 of the Civil Code of the Russian Federation). In particular, as a general rule, the debtor is obliged to personally fulfill his obligations when concluding contracts for R&D (clause 1 of Article 770 of the Civil Code of the Russian Federation), paid provision of services (), storage (), assignment (), trust management of property (clause 1 Article 1021 of the Civil Code of the Russian Federation). However, otherwise may be provided for in the contract.

Is the bank obliged to accept performance offered for the borrower by another person?

Yes, I must.

The rules on the fulfillment of an obligation for a debtor apply to all subjects of civil legal relations. Restrictions may be established by law or other legal act. However, it does not follow from Bank of Russia Regulation No. 54-P dated August 31, 1998 “On the procedure for provision (placement) of funds by credit institutions and their return (repayment)” that the obligation to repay the loan must be fulfilled personally by the borrower.

Consequently, the borrower has the right to delegate the fulfillment of his obligation to a third party, and the bank is obliged to accept such fulfillment (clause 14 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 13, 2011 No. 147 “Review of judicial practice in resolving disputes related to the application of the provisions of the Civil Code of the Russian Federation on loan agreement"). After this, the executor will not be able to demand the return of the transferred funds, citing the fact that the bank does not have the right to accept execution for the debtor from third parties.

This clarification is applied in practice, in particular, it is reflected in the decisions of the FAS North Caucasus District dated June 26, 2014 in case No. A53-3917/2013 and the FAS Moscow District dated April 2, 2013 in case No. A40-77917/ 12-156-720.

The rights of the creditor under the obligation are transferred to the third party who fulfilled the obligation of the debtor in accordance with the Civil Code of the Russian Federation (that is, there is a change of persons in the obligation - the performer becomes a creditor after fulfilling the obligation for the debtor). Moreover, if the rights of the creditor under the obligation have been transferred to the executor only in part, then he cannot use them to the detriment of the creditor. In particular, such rights do not have advantages (clause 5 of Article 313 of the Civil Code of the Russian Federation):

• when they are satisfied at the expense of the securing obligation or
• or if the debtor does not have enough funds to satisfy the claim in full.

A third party has the right to fulfill an obligation also by depositing the debt with a notary or making a set-off ():

For more details, see Settlement of Counterclaims.

How can a debtor and a creditor object to the claims of the tax authorities?

Tax authorities are often inclined to consider any “non-standard” business transactions as evidence of tax evasion. This also applies to cases of fulfillment of obligations by a third party.

In particular, the tax authorities may make claims against the creditor who received the execution, namely, demand to pay income tax on the funds received. In such cases, the courts make decisions in favor of taxpayers, but you need to be prepared for the fact that you will have to spend time and effort defending your case.

Example from practice: the court refused to assess additional income tax to a creditor who received performance not from the borrower himself, but from a third party

In 2005, LLC "I." provided by JSC "K." interest-bearing loan in the amount of RUB 14,000,000.

In 2006, LLC "I." received 15,607,500 rubles. from LLC "R." (repayment of the loan amount and interest). The inspectorate, conducting a tax audit in 2009, assessed these funds as received free of charge and decided that LLC “I.” should have included them in non-operating income.

The taxpayer challenged the inspectorate's decision to assess additional taxes in court, and the court supported it.

The court found that LLC "R." transferred funds to repay the loan to ZAO K. This information was reflected in the purpose of payment, and the details of the loan agreement were indicated.

The cassation court noted: “The inspector’s argument about the impossibility of repaying the loan by a third party without transferring the debt was rightfully rejected by the court of first instance, since this argument contradicts Art. 313 of the Civil Code of the Russian Federation, in accordance with paragraph 1 of which the fulfillment of an obligation may be entrusted by the debtor to a third party, unless the law, other legal acts, the terms of the obligation or its essence imply the obligation of the debtor to fulfill the obligation personally. In this case, the creditor is obliged to accept the performance offered for the debtor by a third party” (Resolution of the Federal Antimonopoly Service of the Moscow District dated February 8, 2010 No. KA-A40/47-10 in case No. A40-84564/09-111-608).

Claims can also be brought against the debtor. As mentioned above, the Civil Code of the Russian Federation does not contain any requirements regarding the basis on which a third party can fulfill the debtor’s obligation to the creditor. In other words, there is no need to prove that the third party fulfilled the debtor’s obligation to the creditor for a reason, but as part of any of its obligations to the debtor. However, this rule will only apply in the event of a civil dispute (for example, if the executor demands that the creditor return the execution amount).

Meanwhile, for the tax inspectorate, the lack of information about the obligations between the executor (third party) and the debtor may serve as a reason to file claims against the debtor. After all, the debtor does not spend his own funds on payment, which means he saves them. And saving money can be equated to receiving it free of charge (clause 3 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98 “Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation”). This means that the debtor is obliged to include the saved funds in non-operating income and pay income tax on them (letter of the Ministry of Finance of Russia dated March 2, 2006 No. 03-03-04/1/177).

Certain difficulties may arise with the deduction of VAT. The taxpayer has the right to deduct only those amounts of tax that he actually paid (decision of the Constitutional Court of the Russian Federation of April 8, 2004 No. 169-O). But if a third party fulfilled his obligation to the creditor for the debtor free of charge, the inspectorate may decide that the condition for actual payment is missing. This means there is no right to deduction.

The fact that in fact the fulfillment of an obligation for a third party is not free of charge will help to counter such claims. There are always explicit or implicit obligations of the debtor to a third party (or there is the possibility of creating them), in fulfillment of which the third party makes settlements with the creditor for the debtor.

Rationale

The existence of obligations between the debtor and a third party follows from the fact that the third party makes payments for the debtor.

Sincerely, Arsen Magamaev,

System expert Lawyer

Answer approved by Olesya Udelko,

leading expert of the Lawyer System

In the course of its activities, a company or entrepreneur may be faced with a request from a counterparty to transfer payment for goods supplied, services provided or work performed not to him, but to a third party. Such a proposal is often received ambiguously. Or it may happen that the company itself finds itself in the role of a debtor, whose obligations are paid by a third party. How legal is it to carry out such operations, and how to properly document this?

Third person - who is it?

A third party is a person who, in relation to specific obligations, is not in a contractual relationship with the organization. For example, a supplier shipped goods to a buyer and asked to transfer funds to the account of his lessor, to whom he had a debt. In this situation, there is a contractual relationship between the supplier and its lessor, and the buyer who made the payment to the lessor is a third party.

About legality and safety

Having received an offer from his counterparty to pay his debt to a third-party organization, any novice businessman will ask himself several questions. How legal is this? Is it possible to refuse such an offer? And will the inspection authorities have any complaints about this?

In accordance with Article 313 of the Civil Code, the debtor may entrust the performance of his duties to a third party, if laws, other legal acts, the essence and conditions of this obligation do not oblige the debtor to fulfill it personally. In practice, in most cases there are no restrictions on payment by a third party for the debtor. And the creditor is obliged to accept such payment. Moreover, now you can even pay taxes for a third-party organization.

Does a company have the right to refuse to pay its counterparty’s obligations to another organization? Of course, there is, unless otherwise specifically stated in the contract. No one can force a company to transfer its funds to a person with whom it does not have a contractual relationship, not even an arbitration court.

However, is it worth abandoning this option? Today, payment of obligations by a third party is not uncommon. A fairly decent practice has been developed, which suggests that if everything is properly formalized, then the tax authorities usually do not have questions about this.

How to apply

No special document is provided for payment by a third party. To contact your counterparty with a request to make a payment in favor of another person, it is enough to write a free-form letter addressed to his manager. This letter must contain the names of all parties to the transaction, that is, the payer, the debtor and the organization in whose favor the payment will be made. In addition, you must indicate the obligation for the fulfillment of which the payer will transfer funds. It is clear that the letter must also include the main parameters of the payment - amount, payment details, purpose, and so on. In general, it wouldn’t hurt to write as detailed a letter as possible. Accordingly, if you act as an organization to which a counterparty offers to pay the funds due to it to the account of a third-party organization, it is important to obtain the original of such a letter, signed by the head of the company.

It is advisable to send a copy of this letter to the company in whose favor the payment will be made. This is necessary so that the funds received are correctly accounted for, that is, the creditor offsets them against the obligations of the debtor for whom the third party made the payment.

Payment by a third party is not the only alternative payment option under the contract. In the next article we will talk about how to offset counterclaims.

We wish you successful business!

Payment of taxes by third parties

At the end of 2016, organizations, individual entrepreneurs and ordinary citizens acquired the right to pay taxes for third parties. However, difficulties arose with its implementation in practice: the tax paid by others did not always end up in the right place. The possibility of paying agency taxes for a third party - VAT and personal income tax - also raises questions.

- Sergey Alexandrovich, the Federal Tax Service explained how to fill out a payment slip so that the tax paid by a third party is correctly taken into account. But at the beginning of the year, banks had not yet accepted payments filled out in accordance with these recommendations. As a result, the tax of Romashka LLC, transferred, say, by individual entrepreneur Ivanov, did not fall into the card of settlements with the organization’s budget. Please explain who - Romashka LLC or individual entrepreneur - needs to contact the tax office with a request to clarify the payment?

Recommendations for filling out payment orders, which are given in the Letter of the Federal Tax Service dated March 17, 2017 No. ZN-3-1/1850@, are mandatory for the tax authorities. I would like to note that they correspond to the changes that in April 2017 the Ministry of Finance made to the rules for filling out payment details for transferring payments to the budget.

Therefore, if a third party transferred the tax, but due to a flaw in the banking software, the payment was not taken into account in the budget settlement card, it is advisable to clarify the payment. Of course, if the third party did not make errors in the payment in the account number of the Federal Treasury or in the name of the recipient's bank, due to which the tax is not considered transferred to the budget.

In the case considered, Romashka LLC should contact the tax office to clarify the payment. After all, an application for clarification of a payment included in the budget should always be submitted by the person in whose interests (for whom) the tax (fee, contributions) was transferred.

- So it doesn’t matter that the payment was not drawn up in the form? After all, IP Ivanov could not indicate the data of Romashka LLC in the “TIN” and “KPP” fields. And only in the “Purpose of payment” field did I write that the tax was paid for this organization.

Yes, it doesn't matter if the payment is within the budget.

- Sergey Aleksandrovich, let’s consider one more situation in order to finally resolve all the readers’ questions. The organization's account is blocked. The director pays the tax on his own behalf using a cash receipt through the bank. The payment is not included in the settlement card with the organization's budget. Can you also clarify the receipt details? And should the organization do this, not the director?

Right. An application for clarification of payment is submitted by the taxpayer. And the situation when the taxpayer is an organization, and the tax was paid for it by an individual in cash (in our case, the director), is no exception. The organization's application will need to be accompanied by a copy of the receipt for payment of tax by the director.

- Amendments to the Tax Code of the Russian Federation, making it possible to pay taxes for third parties, came into force on November 30, 2016. If a taxpayer has a tax debt that arose before this date, can it be paid by a third party?

Yes it is possible. New norms Art. 45 of the Tax Code of the Russian Federation applies to all payments made after these norms enter into force. And a third party can pay tax for any tax period, even the previous one.

Moreover, the new norms, as explained by the Ministry of Finance in Letter No. 03-02-08/11089 dated February 28, 2017, have retroactive effect, giving legitimacy to past payments for third parties. After all, the possibility of paying the tax not by the taxpayer himself, but by another person additionally guarantees the protection of the rights of taxpayers. And laws that establish additional guarantees have retroactive effect. If the director transferred tax for an organization, say, on November 3, 2016, then its obligation to pay tax (taking into account the retroactive effect of amendments) will be considered fulfilled on the same day.

- A third party may mistakenly remit someone else’s tax in a larger amount. However, a third party does not have the right to demand the return of money transferred to the budget on behalf of the taxpayer. Can the taxpayer himself apply for a refund of the amount overpaid by a third party? And is it possible to indicate the bank details of the actual tax payer in the refund application?

The taxpayer has the right to refund overpaid taxes. There are no restrictions regarding the return of amounts transferred for the taxpayer by a third party. But the taxpayer does not have the right to indicate the details of an unauthorized person in the application for a refund of overpaid tax.

- Rules Art. 45 of the Tax Code of the Russian Federation, which allows you to pay other people's taxes, applies, in particular, to tax agents. Does this mean that a third party can, for example, pay VAT withheld by a tax agent when purchasing work (services) from a foreign counterparty?

In my opinion, a third party can pay agency VAT under the terms of the new provisions of Art. 45 of the Tax Code of the Russian Federation.

- But the bank does not have the right to accept an order from a VAT agent to transfer money to a foreign counterparty if the tax agent has not also submitted an order to pay the agency VAT. What if the agency VAT was paid by a third party? Do we understand correctly that it will be possible to submit to the bank a copy of the payment slip on which the tax was paid for the agent?

I think that a copy of the payment slip confirming the payment of agency VAT by a third party should be accepted by banks.

- Sergey Alexandrovich, our readers have several questions about another agency tax - personal income tax. The first question is related to the ban on paying personal income tax at the expense of the agent. After the amendments, nothing has changed: does an organization not have the right to pay personal income tax at its own expense for a citizen for whom it acts as a tax agent?

Yes, paying personal income tax at the expense of a tax agent is still not allowed. As the Ministry of Finance explained, this rule is an exception to the general rule established by Art. 45 of the Tax Code of the Russian Federation.

- And if the situation is like this: the organization has money to pay salaries to employees, but not enough to pay personal income tax. Can, say, some friendly company transfer personal income tax to the budget for the employer company?

In my opinion this is impossible. A third party cannot transfer to the budget for the agent the personal income tax calculated and withheld by him. The reason, again, is the ban on paying personal income tax at the expense of the agent.

Chapter 23 of the Tax Code of the Russian Federation was supplemented with the rule that if one individual pays taxes, contributions, penalties and fines for another individual, then the latter does not have income subject to personal income tax. Entrepreneurs are also individuals. If one entrepreneur pays tax free of charge for another entrepreneur, will the latter not have income subject to personal income tax?

In this case, income subject to personal income tax should arise. The Tax Code of the Russian Federation does not directly regulate this situation. However, if a third party paid a tax for a taxpayer related to his business activities, then the consequences will be the same for all persons for whom taxes were paid. Only for organizations this will be non-operating income; for entrepreneurs using the special tax system, it will be income subject to personal income tax. I note that we are not talking about cases where the tax was paid on the basis of a compensated transaction between entrepreneurs. Here the consequences will be different.

- Sergey Alexandrovich, last question. An organization or entrepreneur who has paid taxes, penalties, fines for an individual free of charge, becomes tax agents? That is, does an individual have taxable income?

Yes it is. The amount of tax, penalties, contributions paid free of charge for an individual by an organization or entrepreneur is the individual’s income subject to personal income tax. And the organization or entrepreneur - the source of payment of such income - must act as a tax agent. They need to calculate personal income tax on the amount paid for an individual. And if during the tax period the agent is unable to withhold the calculated personal income tax and transfer it to the budget, then no later than March 1 of the next year, it will be necessary to inform the tax office about the impossibility of withholding the tax, its amount and the amount of income from which personal income tax was not withheld.

Every day we select news that is important for an accountant’s work, saving you time.

Payment for third parties in 2017

The Federal Tax Service has authorized the transfer of money to the budget not only for its own debts, but also for the tax debts of third parties. Yulia Laksha studied the requirements of the Federal Tax Service for payment orders with which such transfers can be made, and compiled a clear diagram.

A payment order is perhaps one of the most “stable” documents used by accountants. Changes are rarely made to its format, and if they do appear, they are usually not very significant. This time, too, the Federal Tax Service, in its letter No. ZN-3-1/1850 dated March 13, 2017, announced exactly what details will change in the payment slip if the company transfers money to the budget for another enterprise.

It is worth noting that many accountants were waiting for these clarifications. The fact is that previously legal entities and individuals were prohibited from paying off tax debts of third parties. Moreover, if such a payment was sent, it not only did not count towards the debtor’s payment, but also became an “unidentified” overpayment from the company that sent the money. As a result, it was necessary to write letters about the offset of the overpayment, and in some cases insist on the return of erroneously sent funds.

It is worth recalling that the provisions for the payment of tax payments for third parties were already announced some time ago, but only as a draft amendment to the Rules for indicating information in the details of orders. This proposal was voiced by the Ministry of Finance in order No. 107n dated November 12, 2013. But the regulations were never put into effect. Unlike today, the Tax Code did not approve the possibility of paying off “other people’s” debts. Now such a procedure is permitted at the legislative level.

Changes in payment

Everything changed this year. Let me remind you that almost all control over the funds has passed from the Social Insurance Fund to the tax authorities. Experts call this reason the main reason for changes in the procedure for filling out payment orders. And this is exactly what the fiscal officials themselves say at the beginning of their letter. Thus, the Federal Tax Service reports that in accordance with changes to the Tax Code of the Russian Federation, taxpayers are allowed to pay taxes, fees, insurance premiums and other payments to the budget system by other persons. Officials clarify that the basic details of “TIN” and “KPP” must now contain the data of the company whose fiscal debt is supposed to be repaid. Similar rules apply to the “Payer” and “Payer Status” sections.

As for the “Purpose of payment” field, it is necessary to take into account the special requirements of auditors. Previously, this paragraph indicated only the tax and the period for which it was paid. Now it is mandatory to first indicate the details of the company that transfers funds for a third-party debtor, namely its Taxpayer Identification Number (TIN) and KPP. Next, in the same field, you will have to duplicate information about the name of the enterprise whose tax debt is supposed to be repaid. And after filling out these fields, you can indicate the name and period of tax payment and other clarifying data.

In their explanations, tax authorities pay special attention to the “Payer Status” field. It must indicate the code according to which the money transfer will be distributed in the budget.

Thus, the mark “01” in this paragraph is indicated by those enterprises that are legal entities. For individual entrepreneurs and notaries, codes “09” and “10” are provided, respectively. As for lawyers and heads of peasant farms, the codes “11” and “12” apply to them. Mark “13” is indicated by taxpayers - individuals.

Filling procedure

Date field– indicates the day, month and year when the payment was generated.

Field "Type of payment"– this section may contain information about the urgency of payment. If it is absent, the field can be left empty.

Fields “TIN” and “KPP” of the payer– details of the enterprise whose tax debts will be repaid by this transfer are indicated.

"Payer" field– here indicate the name of the organization and its legal form.

Field "Payer's bank"– information about the bank making the transfer is indicated, namely its name, as well as the correspondent account and BIC.

Field "Recipient's bank"– indicate the name of the tax authority, its number and location (city).

Fields "TIN" and "KPP" of the recipient– additional information about the details of the tax office, namely TIN and KPP, is entered here.

Field "Purpose of payment"– indicate the data of the company that transfers funds for a third-party debtor, namely its tax identification number and checkpoint, as well as information about the name of the enterprise whose tax debt is supposed to be repaid.

Field "Bank mark"– here the credit institution puts a stamp “ACCEPTED” indicating the date of acceptance of the payment order and the signature of the bank cashier.

A truthful magazine about the work of an accountant today. The publication does not publish theories or legal norms; all texts are the real experience of accountants, directors, lawyers and personnel workers. Any employee of the company will find an interesting article “for themselves” in each issue.

Insurance premiums for individual entrepreneurs can be recalculated

Responsibility for violation of deadlines for payment of wages

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Payment for goods for third parties in 2017

which initiated the amendments, said that the Federal Tax Service received a large number of requests from citizens who complained that they could not make payments for close relatives: spouses, children, elderly parents. In addition, Mishustin noted that recently the service has been trying to make paying taxes as comfortable as possible. On the one hand, now you can pay taxes even from your phone, but on the other? It’s inconvenient that you can do this “only for yourself.” Tax lawyers assessed the novelty exclusively on the positive side: the ability to pay for someone is a truly convenient thing.

Article 45 of the Tax Code (Fulfillment of the obligation to pay a tax or fee) does not allow voluntarily paying taxes for third parties.

“Now it is physically impossible to voluntarily pay for a third party.

“The need to make these changes to Article 45 of the Tax Code has been discussed for a long time; they will minimize the amount of arrears and debt on penalties and fines. It happens that the director of a company, as a “physicist” (individual - IF), has money in his account, but the company does not, for example, he does not know how to pay the tax office,” Ovchar noted.

What does the seller risk when receiving money not from the buyer, but from a third party?

Department of Humanitarian Affairs

Answer: UPS in the form of goods (property), received by a Belarusian organization and registered with the Department with an exemption from income tax for individuals, with further gratuitous transfer within the framework of the intended use (distribution) plan of UPS, low-income citizens, disabled people, pensioners, children, large families , single-parent, guardianship and foster families, as well as citizens who find themselves in difficult life situations, are exempt from income tax on the basis of subparagraph 1.42 of paragraph 1 of Article 163 of the Code if these persons have documents confirming their right to this benefit. Question: When transferring funds to card accounts for low-income citizens, disabled people, pensioners, children, large families, single-parent families, foster families or citizens who find themselves in difficult life situations, in order to purchase household, household goods, home improvement items, construction materials materials and other property, are these citizens exempt from paying personal income tax? Answer: UPS in the form of cash, received by a Belarusian organization and registered with the Department with an exemption from income tax for individuals, with further gratuitous transfer within the framework of the intended use (distribution) plan of UPS, to card accounts for low-income citizens, disabled people, pensioners, children , large, single-parent, guardianship and foster families, as well as citizens who find themselves in difficult life situations, are exempt from income tax on the basis of subparagraph 1.42 of paragraph 1 of Article 163 of the Code if these persons have documents confirming their right to this benefit. Question: If an individual has asked for assistance in purchasing household, household goods, home improvement items, building materials and other property and asks to make payment to the seller’s bank account in accordance with the agreement between the seller and the individual (a tripartite agreement arises: Seller - organization -supplier of materials - Buyer - individual - Sponsor -organization), does the recipient - an individual have to pay personal income tax? Answer: Income received by an individual from a Belarusian organization - the Sponsor, in the form of payment for household, household goods, home improvement items, construction materials (hereinafter referred to as goods and materials) at the expense of funds registered by this Belarusian organization in the Department as a UPS, which according to the received certificate, it is exempt from income tax, based on the provisions of part 2 of paragraph 27 of the Regulations, which are recognized as an object of income tax for an individual recipient of goods and materials. Question: If an organization acquires residential buildings with the subsequent transfer of ownership to the parent-teacher of a family-type orphanage, does the payment of income tax from individuals arise? Can an individual be exempt from paying personal income tax? Answer: Income received by an individual-parent-teacher of an orphanage in kind in the form of a residential building transferred to him free of charge, acquired by a Belarusian organization at the expense of funds registered with the Department as a UPS, which, according to the received certificate of registration of the UPS, is exempt from taxes and customs duties, based on the provisions of part 2 of paragraph 27 of the Regulations, are recognized as an object of income tax for an individual who is the recipient of a residential building. For reference: Taxation of income specified in questions 3-4 is carried out taking into account the income tax benefit established by paragraph three of part one of subclause 1.19 of clause 1 of Article 163 of the Code. Thus, on the basis of the paragraph of the third part of the first subclause 1.19 of clause 1 of Article 163 of the Code in 2017, such income received by an individual during a calendar year from a Belarusian organization that is not the place of main work (service, study) is exempt from income tax in the amount not exceeding 99 Belarusian rubles (including denomination).

In accordance with paragraph 1 of Article 175 of the Code, a Belarusian organization that is the source of payment of income to an individual in kind is recognized as a tax agent, which is obliged to calculate, withhold from the individual and transfer to the budget the calculated amount of income tax in the manner prescribed by law. The tax agent withholds the calculated amount of income tax from an individual from any funds paid to the individual (part two of paragraph 8 of Article 175 of the Code). Based on the paragraph of the third part of the third paragraph 9 of Article 175 of the Code, when paying income to an individual in kind, the tax agent is obliged to transfer to the budget the calculated and withheld amount of income tax no later than the day following the day of actual withholding of the calculated amount of income tax. If it is impossible to withhold the calculated amount of income tax on income paid to an individual in kind, due to the lack of cash payments to him and (or) the individual’s refusal to pay the due amounts of income tax, the tax agent in accordance with part one of paragraph 5 of Article 180 of the Code is obliged within a month within the period from the date of discovery of these facts, send a written message to the tax authority at the place of residence of the individual about the amount of income tax debt. In a written message sent to the tax authority, the tax agent should indicate the surname, first name, patronymic, series and number of the identity document, place of residence of the individual, the amount of income paid to him and the amount of income tax to be withheld from the specified income. At the same time, we inform you that on the basis of paragraph 4 of Article 43 of the Code, local Councils of Deputies or on their instructions, local executive and administrative bodies have the right to provide benefits on republican taxes, fees (duties), fully paid to local budgets, to individual payers - individuals who are not individual entrepreneurs, based on their property status. To resolve the issue of exemption from income tax, an individual who receives income in kind has the right to submit a corresponding application to the district administration at the place of residence. Question: Is it necessary to pay income tax from individuals if a non-resident of the Republic of Belarus transfers goods free of charge to an individual? Is it possible to exempt individuals from personal income tax up to 200 basic units? Answer: According to paragraph 1 of Article 153 of the Code, for individuals who are tax residents of the Republic of Belarus, the object of income taxation is income received by them both from sources in the Republic of Belarus and from sources outside the Republic of Belarus. At the same time, on the basis of subclause 1.18 of clause 1 of Article 163 of the Code, income received by an individual during 2017 in the form of a gift from other citizens is exempt from income tax.

Changes for individual entrepreneurs in 2017

for one device. It is proposed to adjust the mechanism for establishing the value of the deflator coefficient used within the taxation system in the form of UTII to ensure predictability of the growth of the tax burden for small businesses under this tax. It is proposed to provide taxpayers using PSN with the opportunity to reduce the cost of a patent by the amount of insurance premiums, as well as to exclude late payment of a patent from among the grounds for termination of the use of PSN, while simultaneously establishing a fine of 20% for late payment of the cost of a patent. In 2019 - 2020

Personal income tax in 2017

The Tax Code of the Russian Federation exempts from personal income tax taxation income in cash or in kind in the form of funds transferred to the taxpayer’s bank account and (or) full or partial payment for the taxpayer of goods and (or) services by Russian and foreign organizations received as a result of the taxpayer’s participation in the programs indicated Russian and foreign organizations using

Payment of debt by a third party: registration and accounting

Having a letter with an instruction to transfer payment for another person protects all parties to the relationship, including the direct payer, from risks. The letter must indicate the full name and legal address of the company that is entrusted with fulfilling the obligation for another person (1). A company that requests payment for it cannot guarantee that the payer will indicate in the payment order that he is fulfilling its obligation.

Simplified people, paying expenses from other people’s accounts is dangerous!

Now it is recommended for legal entities to use the status “01”, and individual entrepreneurs – “09”. From 01/01/2017, insurance premiums in case of temporary disability and in connection with maternity must be paid to the Federal Tax Service. And for reimbursement of benefits, as before, you must contact the Social Insurance Fund. Tax officials are afraid of a large number of unexplained payments due to errors made in payment slips for insurance premiums.

Repayment of debt by a third party: legal features, accounting in - 1C: Accounting 8

In turn, the creditor is obliged to accept the performance offered for the debtor by a third party (clause 1 tbsp. 313 of the Civil Code of the Russian Federation). This means that the debtor is not obliged to ask the creditor's consent to involve a third party. Based on these two characteristics, the model of legal relations under consideration should be distinguished from the transfer of debt, in which the original debtor leaves the obligation, and his place is taken by a new debtor, and such a replacement is possible only with the consent of the creditor (Clause 1 of Article 391 of the Civil Code of the Russian Federation)

This means that if the importer sells his goods in the same reporting period in which he imported them, then he pays VAT twice: both on import and on sale. In 2017, work with invoices with incoming and outgoing VAT should be done only according to ESCHF.

New tax reality: three threats to business in 2017

The first problem was solved by entrusting private banks with the function of monitoring the financial transactions of clients, the second by forcing beneficiaries and managers to pay the tax debts of the organizations they control. If a company is declared bankrupt, then its tax debts, under certain conditions, will be paid by the manager who incurred these debts. In some cases, tax officials will not even seek bankruptcy of the company, but will recover them from the manager in the district court as losses to the Russian budget. To achieve this, the rules on subsidiary liability were changed, changes were made to bankruptcy legislation, and criminal liability was introduced for the use of nominee directors and founders. The rules of the game with the state have changed so much that the usual methods of distributing profits from business can result in a criminal article and a debt trap. Let’s take a typical situation of the “zeros” - for some time a certain legal entity has been used for business - Romashka LLC with an authorized capital of the minimum allowable size.

At what rate will tax on foreign earnings be calculated? Direct line with the Ministry of Taxes

178 of the Tax Code on the basis of a tax return, which an individual must submit to the tax authority at the place of registration no later than March 1 of the year following the expired calendar year in which such income was received. Question from Natalya: In May 2017, my father, a pensioner, won a sum of money in a lottery run by the Euroopt retail chain “Luck in addition.”

Payment for a third party payment purpose

When a company has difficulties replenishing its own account, and creditors cannot wait, it has the right to use such a method as payment for a third party. The purpose of the payment does not matter. It is possible to pay for all operations that are carried out legally.

Definition of third parties

A third party is a person who is not involved in an agreement concluded between organizations regarding a specific obligation.

The initiative to pay for a third party must come from one of the counterparties. For example, company A may ask company B, with which it is in a partnership, to pay its electricity debt. Company B is considered a third party for the organization providing electricity supply.

A third party is one who, not being a counterparty, is in connection with the debtor or creditor, or with both. This connection is legally significant.

When payment is made for a third party, the original debtor is not relieved of his relationship with the creditor. He remains in an inescapable connection until a third party liquidates his debt.

There is no change of persons in the agreement when its execution is transferred to a third party.

Making a payment

Fulfillment of obligations by a third party occurs in the following cases:

1. request of the debtor enterprise, but only when the content of the monetary debt does not concern the individual;
2. the third party has a real threat of losing his property.

Any organization has the right and opportunity to ask another company to make payments for it. The receipt of money into the creditor's account will be considered proper fulfillment of the monetary obligation.

It is important to separate the payment for a third party and not mistakenly transfer funds to the wrong recipient. Getting money back is a troublesome matter.

In order to have evidence that the payment is a payment for a third party, and to prevent questions from the tax office, it is necessary to prepare the following documents:

1. from the debtor company - a letter containing information that it is asking another company to make payment for itself. It indicates the account number for payment, the total amount and details of the creditor;
2. to the paying company:

• a letter to the creditor regarding payment for a specific enterprise from which the request was received. It should be written to the general director, and indicate all your details, date, amount of payment and account number according to which it is made.
• indicate in the payment order the purpose of the payment for another organization, and the reasons for making it, for example: “Based on a letter for the purchasing company.”

The presence of such documents fully proves the legality of payment for a third party and does not threaten negative consequences, such as a claim for unjustified concealment of income or enrichment.

When making a payment to a third party to repay a counter-obligation, a letter is also written with detailed information: details of the contract, payment order, invoice. It is important that the purpose of the payment when paying for another organization is indicated in detail. The letter is signed by the manager, and not by another person, even with a power of attorney in hand.

The creditor cannot refuse to accept the execution of the payment, as indicated by the Civil Code of the Russian Federation (clause 1 of Article 313).

Payment Features

The payer retains the original letter containing the request to make a payment for a third party. The purpose of the payment is indicated in the payment order. To avoid conflict situations, a copy of the letter is kept by the creditor and the company that ordered the transfer of money.

When a third party makes a payment, it does not become one of the parties to the contract. Responsibility for the implementation of the agreement remains with the parties who entered into it. For example, when a company, which the debtor asked to fulfill its obligation to the creditor, did not transfer funds to the creditor, then the debtor remains responsible for the failure to fulfill obligations.

Payment for a third party is not prohibited by law. The lender accepts payment if all the documents described above are presented.

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There are cases when the supplier asks to repay the debt for the purchased product or service not to his current account, but to transfer payment of the debt to a third party. In such a situation, the supplier draws up an additional agreement to the contract or sends the buyer a letter indicating the details of the payee. Let's consider a simple example of reflecting a similar situation in the 1C program: Enterprise Accounting 8 edition 3.0.

In our example, the enterprise “Trading House “Complex” received goods from LLC “Monolit” in the amount of 451,350 rubles; the goods were capitalized, but were not paid. The supplier asked to repay the debt to the account of the organization Sozvezdie LLC by sending a corresponding letter to the buyer.

To reflect the fact of transfer of funds, open the “Bank and cash desk” section, the “Bank statements” item

We create a document “Write-off from the current account” by clicking on the “Write-off” button. In the form that opens, fill in the type of transaction, in our case it will be “Payment to the supplier,” the date, select the recipient of the payment (according to the letter from the supplier), fill in the bank account, amount, contract number and cash flow item.
If you upload bank statements into the program from a client bank, you just need to check that all fields of the document are filled out correctly after uploading.

We post the document and look at the postings. There are no accounts payable to the payee at the moment, so the entry was generated as a debit to account 60.02, that is, the program reflects the fact of transferring the advance to the new supplier.

Now let’s create SALT for account 60 and see the loan debt to Monolit LLC

Next, you need to offset the debt between Sozvezdie LLC and Monolit LLC so that mutual settlements with each of the counterparties are closed. To do this, fill out the “Debt Adjustment” document.
Open the tab “Purchases”, “Settlements with counterparties”, “Debt adjustment”

And click the “Create” button

We fill out the document as follows:
- in the “Type of operation” field, select “Advance offset”,
- in the field “Credit advance payment” - to “Supplier”,
- in the field “On account of debt” - “Our organization to a third party.”
We indicate the date of offset and the organization, fill in the fields “Supplier” and “Third Party”.

Similarly, fill out the “Debt to a third party” tab

You can also use the “Fill” button on the top panel of the document, in which case both tabs will be filled in at once.
We post the document and look at the postings.

When a company has difficulties replenishing its own account, and creditors cannot wait, it has the right to use such a method as payment for a third party. The purpose of the payment does not matter. It is possible to pay for all operations that are carried out legally.

A third party is a person who is not involved in an agreement concluded between organizations regarding a specific obligation.

The initiative to pay for a third party must come from one of the counterparties. For example, company A may ask company B, with which it is in a partnership, to pay its electricity debt. Company B is considered a third party for the organization providing electricity supply.

A third party is one who, not being a counterparty, is in connection with the debtor or creditor, or with both. This connection is legally significant.

When payment is made for a third party, the original debtor is not relieved of his relationship with the creditor. He remains in an inescapable connection until a third party liquidates his debt.

There is no change of persons in the agreement when its execution is transferred to a third party.

Making a payment

Fulfillment of obligations by a third party occurs in the following cases:

1. request of the debtor enterprise, but only when the content of the monetary debt does not concern the individual;
2. the third party has a real threat of losing his property.

Any organization has the right and opportunity to ask another company to make payments for it. The receipt of money into the creditor's account will be considered proper fulfillment of the monetary obligation.

It is important to separate the payment for a third party and not mistakenly transfer funds to the wrong recipient. Getting money back is a troublesome matter.

In order to have evidence that the payment is a payment for a third party, and to prevent questions from the tax office, it is necessary to prepare the following documents:

1. from the debtor company - a letter containing information that it is asking another company to make payment for itself. It indicates the account number for payment, the total amount and details of the creditor;
2. to the paying company:
   • a letter to the creditor regarding payment for a specific enterprise from which the request was received. It should be written to the general director, and indicate all your details, date, amount of payment and account number according to which it is made.
   • indicate in the payment order the purpose of the payment for another organization, and the reasons for making it, for example: “Based on a letter for the purchasing company.”

The presence of such documents fully proves the legality of payment for a third party and does not threaten negative consequences, such as a claim for unjustified concealment of income or enrichment.

When making a payment to a third party to repay a counter-obligation, a letter is also written with detailed information: details of the contract, payment order, invoice. It is important that the purpose of the payment when paying for another organization is indicated in detail. The letter is signed by the manager, and not by another person, even with a power of attorney in hand.

The creditor cannot refuse to accept the execution of the payment, as indicated by the Civil Code of the Russian Federation (clause 1 of Article 313).

Payment Features

The payer retains the original letter containing the request to make a payment for a third party. The purpose of the payment is indicated in the payment order. To avoid conflict situations, a copy of the letter is kept by the creditor and the company that ordered the transfer of money.

When a third party makes a payment, it does not become one of the parties to the contract. Responsibility for the implementation of the agreement remains with the parties who entered into it. For example, when a company, which the debtor asked to fulfill its obligation to the creditor, did not transfer funds to the creditor, then the debtor remains responsible for the failure to fulfill obligations.

Payment for a third party is not prohibited by law. The lender accepts payment if all the documents described above are presented.