Article title: PARTICIPATION OF THE BANK IN TAX OBLIGATION OF THE TAXPAYER

Article author: Starkov Sergey Vitalievich

Number of pages: 5

Contact mail: sergey.starkov.96@mail.ru

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Annotation:
This article analyzes the development of the approach to the execution of the tax obligation of the taxpayer, provided that they submit a payment order to the Bank. The work indicates that the position that the constitutional duty of a taxpayer - legal person on tax payment is considered executed on the day of debiting its current account in a credit institution funds in the presence of this account has sufficient cash balance, the legislation changed the existing at that time regulations in favor of the taxpayer and established a rule, which is now found in article 45 of the tax code. However, the position of the High Court of the Russian Federation on this issue is in conflict with the formal requirements of the law, and the highest court proposes to consider the issue from the standpoint of good faith of the taxpayer.

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