According to the Tax Code of the Russian Federation, individuals and legal entities must pay taxes and fees to state and municipal entities on time and in full. This is a constitutional obligation not only for Russian citizens, but also for non-residents, that is, foreign persons residing in the territory of Russia.
Instructions
Step 1
The tax liability arises at the moment when the circumstances established by the legislation of the Russian Federation appear. Let's say you open your own company. From the moment of registration, the date of which is indicated in the certificate of registration of a legal entity or in the statement, you are obliged to calculate and pay all taxes established by law. For example, a legal entity applying the general taxation regime must regularly pay income tax, VAT, property tax (if it is on the balance sheet), etc. In addition, the chief accountant must submit reports to the Federal Tax Service at the place of registration, these documents indicate the tax the base required for calculating the payment.
Step 2
If you are an individual, you are also required to pay taxes to the budget. For example, property tax. All owners must annually make a payment to the budget of municipalities, which is calculated based on the inventory value of the property. The tax must be paid no later than November 1 of the year following the reporting year. Obligation arises at the moment when the object becomes property, for example, as a result of donation, purchase, inheritance.
Step 3
The tax liability arises at the time established by the legislation of Russia. The due dates for the payment of taxes and fees are specified in the Tax Code of the Russian Federation. If the payer did not make the payment on time, the tax office withholds a fine from the citizen.
Step 4
The termination of the tax liability arises at the moment when the payer made a payment to the state or municipal budget. Also, the obligation becomes invalid due to the bankruptcy of the legal entity. If the payer dies, the obligation to pay property tax disappears, but income tax does not, because the payment is made by a tax agent.
