There are more than enough situations when it becomes necessary to pay tax for another person. Not everyone knows how to use the bank's remote services, there are problems with a plastic card, there is no Internet access, and there is not enough own funds to make a payment. To help in such cases, current legislation provides for the possibility of making tax payments by third parties.
Conveniences and advantages of remote service through the Sberbank Online system are undeniable. Indeed, without the participation of an operator or without using an ATM, you can independently, from your home computer or from a mobile application, perform various banking operations. But if everything is quite simple with writing off utility bills, payment for goods and services, money transfers, then it is sometimes problematic to pay taxes correctly. After all, if you make an inaccuracy, it will be unclear who pays exactly what kind of tax.
Making an online tax payment requires care
Among the information specified in the payment document for the payment of tax, there are the main parameters by which it is identified:
- ID (document index) - if payment is made according to a receipt issued by the Inspectorate of the Federal Tax Service, received through the MFC or State Services.
- TIN (individual taxpayer number) and KBK (budget classification code) - when the taxpayer fills out the payment document independently (for example, on the basis of a notification).
If, when specifying these details, even the slightest inaccuracy is admitted, the payment by the tax authorities is regarded as unclear. The money came to the budget, but they were not written off from the one who paid. And a situation may well arise when a taxpayer who made a mistake will receive a demand for payment of the same amount, while he believes that he has completely settled with the state.
Who, for whom and what tax can pay
The Tax Code of the Russian Federation does not contain any restrictions in terms of determining the circle of persons who are entitled to pay taxes, fees and contributions for taxpayers. As well as for those whose obligations to contribute money to the budget are fulfilled, there are no restrictions. That is, both third parties (those who do not pay for themselves) and taxpayers (those for whom settlements with the state are made) can be individuals, individual entrepreneurs, as well as enterprises, organizations and other legal entities, as they say, "In any combination". At the same time, you can instruct another person to make a payment through Sberbank Online, even if the taxpayer has a different region of registration. The most common situations are paying property tax for relatives or making current payments for your company when there is not enough money on the account.
Any taxes and fees (including state fees), as well as penalties and fines are accepted for payment. Insurance contributions for compulsory pension and health insurance, in case of temporary disability and in connection with maternity are also allowed to be paid by third parties. The exception is contributions from accidents at work and occupational diseases (they are abbreviated as "injuries"), since the tax authority is not the recipient of these amounts (they are administered by an off-budget social insurance fund). You can deposit funds both in terms of current tax liabilities and the account of repayment of debts of past periods.
You can pay "not your" tax, only carefully
The procedure for working at Sberbank Online when paying tax for another person practically does not differ from that which is applied when making your own payment. Login to the system is carried out using your username and password. Then go to the menu "Payments and transfers", subcategory "Traffic police, taxes, duties, budgetary payments."
If there is a receipt, then you need to click "Search and payment of taxes of the Federal Tax Service" and in the form that opens, select the payment of taxes by the index of the payment document. When you enter the index (indicated at the top of the receipt), the system will automatically find and identify the payment. You just need to make sure that the amount paid is paid for the person whose receipt it corresponds to.
In cases when it is necessary to make not a current payment, but to pay a debt, there is no payment document on hand. Therefore, you need to select the service "Search for overdue taxes by TIN". By entering in the field the identification number of the taxpayer for which you want to pay off debts, you can see all the amounts due. Having chosen the one that is payable, you should proceed to the formation of a payment document online, entering all the necessary data sequentially (TIN, full name, registration address, etc.)
Confirmation of payment in both cases will take place in a regular mode - after entering a special code received in an SMS message and the appearance of a blue stamp "Done" on the payment document.
When paying taxes by third parties, consider the following:
- No tax payments can be made from a credit card - the operation is only possible from a debit card.
- Any payments can be specified, with one exception. It will not be possible to make adjustments to the paid insurance contributions for compulsory pension insurance if the PFR division has time to take into account the amounts received on the personal accounts of insured persons.
- By sending money "for that guy", the owner of the card from which they were debited completely loses the right to demand a refund to his card. In the event of an overpayment or incorrect payment, they will be returned only to the person for whom the tax was paid.
The rules that taxes, fees and contributions for a taxpayer can be paid by third parties are introduced by Federal Law No. 401-FZ of 30.11.2016. By making amendments to Article 45 of the Tax Code of the Russian Federation, the legislator has significantly simplified the procedure for making payments to the budget.
