Payment of tax by a third party
April 20, 2020

In judicial practice, there are frequent cases when the court leaves a statement of a claim without any motion, demanding from the plaintiff any evidence of an order to a third party to pay the state fee.

However, this requirement has become illegal since 2016, due to amendments to the Tax Code of the Russian Federation, and in particular, Federal Law No. 401-FZ of November 30, 2016 supplemented by Article 45 as follows: "Tax may be paid for the taxpayer by other individuals."

So, the norms of tax legislation determine that the state duty is a fee (Art. 333.16 of the Tax Code). Clause 8 of Article 45 of the Tax Code of the Russian Federation establishes that the rules of this article are applicable for tax bearers.

Thus, the state fee can be paid by any person, and if it is obvious from the payment document that the payment is made in the interests of another person, and the court, in its turn, does not have the right to refuse to accept such a payment document as proper evidence of the payment of the state fee.

It should be noted that the fee paid to the budget system of the Russian Federation by a third party is not refundable only because it was paid to the payer by another person. In this case, the payer of the fee and the person who actually paid the fee, independently settle themselves the legal relations related to the payment of the fee.

Pavel Zubarev
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