Tax agent: definition and main tasks facing him

A tax agent is an intermediary between the state and taxpayers. Such intermediary services are necessary for transfer of taxes and duties to budgets. This article will consider the main aspects that govern their activities.

A tax agent can be represented by an 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 to keep taxes in a timely and reliable manner with subsequent transfer to the Russian budget. It must maintain a targeted (for each specific taxpayer) record of revenues, expenses and taxes that must go to the budgets.

All document circulation must also be conducted by this business entity. 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, like any payer, be on any taxation system. The company performs its functions for specific taxes. We will try to consider them in more detail.

Tax agents for VAT - the procedure for determining them has some peculiarities. 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 is to perform calculations for each individual transaction.

As a tax agent can act and an ordinary legal entity, and an individual entrepreneur. Obligatory condition - these business entities must be registered with the tax authorities and acquire goods in the territory of Russia from the above foreign persons.

In the case when property is leased by state bodies on the Russian territory, the tax base must 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 revenues received transferred to the lessor, and pay the amount received to the budget.

When selling goods on Russian territory that are owned by foreigners who are not on Russian tax accounting, companies that conduct economic activities, fixed by contracts of commission, commission, agency agreements are recognized as agents .

These documents should contain information about foreign individuals and legal entities participating in business. 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 its structural subdivisions and its main enterprise.

Any Russian organization, a notary and an individual entrepreneur, a 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.