Kinsburgskaya, V.A. Collections of tax in arrears from the tax agent

Abstract: The author establishes the position, that in case when the tax agent fails to calculate, hold and transfer into the budget the tax, the sums of tax and fines should be charged from the tax agent under the rules of Art. 46, 47 of the Tax Code of the Russian Federation. The defining moment in this case is establishing whether the agent was able to withhold the tax, or not. Keywords: tax, code, FTS, agent, violation of law, court, arbitration, charge, arrears, budget