Article 58 of the Tax Code of the Russian Federation. Procedure for paying taxes, fees, insurance premiums (current version)
1. Tax payment is made by a one-time payment of the entire tax amount or in another manner provided for by this Code and other acts of legislation on taxes and fees.
2. The amount of tax payable is paid (transferred) by the taxpayer or tax agent within the established time frame.
3. In accordance with this Code, the payment of preliminary tax payments - advance payments - may be provided for during the tax period. The obligation to pay advance payments is recognized as fulfilled in a manner similar to the payment of tax.
If advance payments are made later than the deadlines established by the legislation on taxes and fees, penalties are accrued on the amount of late advance payments in the manner prescribed by Article 75 of this Code.
Violation of the procedure for calculating and (or) paying advance payments cannot be considered as a basis for holding a person accountable for violating the legislation on taxes and fees.
4. Tax payment is made in cash or non-cash form.
Individuals can pay taxes through the cash desk of the local administration, the cash desk of the executive administrative body of the federal territory "Sirius" or through the federal postal service in the absence of a bank, as well as through a multifunctional center for the provision of state and municipal services, in which, in accordance with the decision of the highest executive The government body of a constituent entity of the Russian Federation has organized the possibility of accepting funds from these persons in payment of taxes and transferring them to the budget system of the Russian Federation.
4.1. In the case specified in paragraph two of paragraph 4 of this article, the local administration, the executive and administrative body of the federal territory "Sirius", the organization of the federal postal service and the multifunctional center for the provision of state and municipal services are obliged to:
1) accept funds from individuals to pay taxes, transfer them correctly and timely, taking into account the provisions provided for in paragraph 4.2 of this article, into the budget system of the Russian Federation to the appropriate account of the Federal Treasury for each taxpayer (tax agent). At the same time, there is no fee for accepting funds and transferring them to the budget system of the Russian Federation;
2) keep records of funds accepted as payment of taxes and transferred to the budget system of the Russian Federation for each taxpayer (tax agent);
3) when accepting funds, issue receipts or other documents confirming the receipt of these funds. The form of the receipt issued by the local administration, the executive and administrative body of the federal territory "Sirius", is approved by the federal executive body authorized for control and supervision in the field of taxes and fees;
4) submit to the tax authorities (officials of the tax authorities), upon their requests, documents confirming the receipt of funds from individuals to pay taxes and their transfer to the budget system of the Russian Federation.
4.2. Funds accepted from an individual in cash by the local administration, executive and administrative body of the federal territory “Sirius”, within five days from the date of their acceptance, are subject to deposit in a bank or federal postal service organization for their transfer to the budget system of the Russian Federation to the appropriate Federal Treasury account.
Funds accepted from an individual in cash by a federal postal organization or a multifunctional center for the provision of state and municipal services, as well as accepted from the local administration, executive and administrative body of the federal territory "Sirius" in cash by a federal postal organization, within five days from the date of their receipt are subject to deposit in the bank for their subsequent transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury.
If, due to a natural disaster or other force majeure circumstance, funds accepted from an individual cannot be deposited within the established period of time in a bank or federal postal service organization for their transfer to the budget system of the Russian Federation, the specified period is extended until elimination such circumstances.
4.3. For failure to fulfill or improper fulfillment of the duties provided for in paragraphs 4.1 and 4.2 of this article, the local administration, the executive and administrative body of the federal territory "Sirius", the federal postal organization, the multifunctional center for the provision of state and municipal services are liable in accordance with this Code and other legislative acts of the Russian Federation. Federation.
The application of liability measures does not relieve the local administration, the executive and administrative body of the federal territory "Sirius", the organization of the federal postal service, the multifunctional center for the provision of state and municipal services from the obligation to transfer to the budget system of the Russian Federation the funds accepted for the payment and transfer of taxes.
4.4. In case of failure to transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury within the established period of time the funds of an individual accepted by the local administration, the executive and administrative body of the federal territory "Sirius", the federal postal service organization or the multifunctional center for the provision of state and municipal services, to the local administration, the executive and administrative body of the federal territory "Sirius", the federal postal organization, the multifunctional center for the provision of state and municipal services, measures are taken to collect the untransferred amount of tax in accordance with subparagraph 1 of paragraph 2 of Article 45 of this Code, as well as in a manner similar to the procedure established by Articles 46 and 47 of this Code.
The requirement to transfer the tax to the budget system of the Russian Federation (hereinafter in this article - the requirement to transfer the tax) must be sent to the local administration, the executive and administrative body of the federal territory "Sirius", the federal postal organization or the multifunctional center for the provision of state and municipal services not later than three months from the date of identification of the amount of tax not transferred to the budget system of the Russian Federation and the tax authority drawing up a document on the identification of the amount not transferred by the local administration, the executive administrative body of the federal territory "Sirius", the federal postal service organization or the multifunctional center for the provision of state and municipal services in budget system of the Russian Federation tax amounts.
A requirement for the transfer of tax by a local administration, an executive-administrative body of the federal territory "Sirius", a federal postal organization or a multifunctional center for the provision of state and municipal services is recognized as a notification to the relevant body or organization about the untransferred amount of tax, as well as the obligation to transfer this amount of tax to the established term.
5. The specific procedure for paying tax is established in accordance with this article in relation to each tax.
The procedure for paying federal taxes is established by this Code.
The procedure for paying regional and local taxes is established accordingly by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities in accordance with this Code. The procedure for paying regional taxes in the federal territory of Sirius is established by this Code. The procedure for paying local taxes in the federal territory "Sirius" is established by regulatory legal acts of the representative body of the federal territory "Sirius" in accordance with this Code.
6. The taxpayer is obliged to pay the tax within one month from the date of receipt of the tax notice, unless a longer period of time for paying the tax is specified in this tax notice.
If the tax authority recalculates previously calculated tax, payment of the tax is carried out according to the tax notice within the period specified in the tax notice. In this case, the tax notice must be sent no later than 30 days before the deadline specified in the tax notice.
7. The rules provided for in this article also apply to the procedure for paying fees, insurance premiums (penalties and fines).
8. The rules provided for in paragraphs 2 - 6 of this article also apply to the procedure for paying advance payments.
9. The rules provided for in paragraphs 1 and 4 - 4.4 of this article also apply to the single tax payment.
Commentary to Art. 58 Tax Code of the Russian Federation
1. Tax payment is made:
- one-time payment of the entire tax amount.
This article of the Code states that a taxpayer (payer of fees) does not have the right to pay a tax (fee) in installments. However, when distributing the amount of taxes and (or) fees between different budgets (extra-budgetary funds), the payer (for example, transferring money in separate payment orders to the regional, federal, local budgets, taking into account the proportionality established by law for the distribution of the amount between these budgets) does not violate the general rule mentioned above ;
- or in another manner provided for by this Code and other acts of legislation on taxes and fees (for example, laws establishing the procedure for paying specific taxes). This Code may provide for the payment of a tax (fee) in installments if the taxpayer (payer of the fee) is granted an installment plan or an investment tax credit (see Articles 64, 66 of the Tax Code of the Russian Federation, as well as the commentary thereto).
2. The amount of tax payable is paid (transferred) by the taxpayer or tax agent (as well as representatives of taxpayers, persons authorized to manage the property of a missing individual, guardians of an individual declared incompetent by the court) within the established time frame.
Deadlines for payment of taxes and fees are established for each tax and fee.
Changing the established deadline for payment of taxes and fees is permitted only in the manner prescribed by this Code.
When paying a tax and fee in violation of the payment deadline, the taxpayer (payer of the fee) pays penalties in the manner and under the conditions provided for by this Code.
Failure to fulfill or improper fulfillment of the obligation to pay tax is the basis for the tax authority or customs authority to send a tax payment request to the taxpayer.
In case of non-payment or incomplete payment of the tax within the established period, the tax is collected from the funds in the taxpayer’s bank accounts in the manner prescribed by Articles 46 and 48 of this Code, as well as by collecting the tax from other property of the taxpayer in the manner prescribed Articles 47 and 48 of this Code.
Tax collection from an organization cannot be carried out in an indisputable manner if the obligation to pay tax is based on a change by the tax authority:
1) legal qualification of transactions concluded by the taxpayer with third parties;
2) legal qualification of the status and nature of the taxpayer’s activities.
The obligation to pay tax is also considered fulfilled after the tax authority or the court, in the manner established by Article 78 of this Code, makes a decision on the offset of overpaid or overcharged amounts of taxes.
3. Payment of taxes is made in cash (by depositing cash) and non-cash form (by transferring tax amounts).
In the absence of a bank, a taxpayer or tax agent who is an individual (individual entrepreneurs; individuals who are not individual entrepreneurs; guardian of a citizen declared incompetent, etc.) may pay taxes in cash:
— through the cash desk of the local government;
— through the communications organization of the federal executive body authorized in the field of communications.
Legal entities do not have the right to deposit cash into the cash desk of a local government body or a communications organization.
4. The specific procedure for paying tax is established in accordance with this article in relation to each tax. In this case, it is necessary to take into account and comply with those fundamental principles and principles for implementing the procedure for paying taxes, which are provided for in Article 58 of the Tax Code of the Russian Federation.
The procedure for paying federal taxes is established by this Code.
The procedure for paying regional taxes is established by the laws of the constituent entities of the Russian Federation in accordance with this Code.
The procedure for paying local taxes is established by regulatory legal acts of representative bodies of local self-government in accordance with this Code. At the same time, in the cities of Moscow and St. Petersburg, the procedure for paying local taxes and fees is established by the laws of these constituent entities of the Russian Federation.
