Legal Encyclopedia. The letter H

TAX AGENT

- The person to whom, in accordance with the RF Tax Code the duty to calculate, withhold from the taxpayer and transfer to relevant budget (extra-budgetary fund first) taxes.

NA has the same rights as taxpayers, namely:

1) to receive free information about taxes, laws, written explanations on the application of the legislation;

2) to timely credit and refund of overpaid and overcharged amounts of tax, penalties, fines;

3) receive copies of inspection and decisions of tax authorities, to challenge them in the prescribed manner;

4) to require observance of tax secrecy;

5) to demand compensation for losses incurred in connection with N. unlawful decisions or actions of tax authorities;

6) not to perform illegal acts and requirements of the tax authorities. NA must:

1) correctly and timely calculate, withhold from the funds paid by the taxpayers, and transferred to the budget (extra-budgetary funds) appropriate taxes;

2) within one month in writing to inform the tax authority at the place of registration of the impossibility to withhold the tax from the taxpayer and the amount of the debt;

3) keep records of income paid to the taxpayer, withheld and transferred to the budgets (off-budget funds), tax (including personal for each taxpayer);

4) to submit to the tax authority the documents required for implementation of control over the correctness of calculation, withholding and transfer of taxes.

For non-performance or improper performance of his duties the tax agent shall bear liability in accordance with Russian law.

If the NA fails to perform or improperly performs his duties, he shall be liable in accordance with the Russian legislation.