1. Deadlines for payment of taxes, fees, and insurance premiums are established for each tax, fee, and insurance premium.

Changing the established deadline for payment of taxes, fees, and insurance contributions is permitted only in the manner prescribed by this Code.

2. When paying a tax, fee, or insurance premiums in violation of the payment deadline, the taxpayer (payer of the fee, payer of insurance premiums) shall pay penalties in the manner and under the conditions provided for by this Code.

3. The deadlines for paying taxes, fees, and insurance premiums are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The deadlines for the performance of actions by participants in relations regulated by the legislation on taxes and fees are established by this Code in relation to each such action.

4. In cases where the tax amount is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

Commentary to Art. 57 Tax Code of the Russian Federation

Article 57 of the Tax Code of the Russian Federation establishes the rules for establishing deadlines for paying taxes and fees, it follows from them that:

deadlines for paying taxes and fees are established in relation to each individual tax and fee (i.e., there are no general deadlines for paying taxes and fees);

changing the established deadline for paying taxes and fees is allowed only in the manner prescribed by the Tax Code of the Russian Federation (Articles 63 - 68 of the Tax Code of the Russian Federation).

The deadline for paying taxes and fees is considered met if the taxpayer and (or) payer of fees (their representatives) fulfilled this obligation at the time specified:

in other norms of the Tax Code of the Russian Federation.

When paying a tax and fee in violation of the payment deadline, the taxpayer (payer of the fee) pays penalties in the manner and under the conditions provided for by the Tax Code of the Russian Federation.

The amount of the corresponding penalties is paid in addition to the amounts of tax or fee due for payment and regardless of the application of other measures to ensure the fulfillment of the obligation to pay a tax or fee (Articles 72 - 77 of the Tax Code of the Russian Federation), as well as measures of liability for violation of legislation on taxes and fees ( Articles 114, 116 - 126 of the Tax Code of the Russian Federation).

In accordance with paragraph 3 of Art. 57 of the Tax Code of the Russian Federation, the deadlines for paying taxes and fees are determined:

1) calendar date;

2) the expiration of a period of time calculated in years, quarters, months, weeks and days. If the deadlines for performing actions are determined by a period of time, the action can be performed during the entire period;

3) an indication of an event that is about to occur or occur (for example, the end of the deferment for the payment of taxes and fees - Article 64 of the Tax Code of the Russian Federation);

4) an indication of the action that must be performed (for example, offsetting the amount of overpaid tax against payments for another tax).

The deadlines for the performance of actions by participants in tax legal relations are established only by the Tax Code of the Russian Federation. Moreover, they are established in relation to each such action. Depending on which participant in tax legal relations must perform the action, these deadlines may also be different.

In cases where the tax base is calculated by the tax authority, the obligation to pay the tax (but not the fee) arises no earlier than the date the payer receives the tax notice.

1. Deadlines for payment of taxes and fees are established for each tax and fee.

Changing the established deadline for payment of taxes and fees is permitted only in the manner prescribed by this Code.

2. When paying a tax and fee in violation of the payment deadline, the taxpayer (payer of the fee) shall pay penalties in the manner and under the conditions provided for by this Code.

3. The deadlines for paying taxes and fees are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The deadlines for the performance of actions by participants in relations regulated by the legislation on taxes and fees are established by this Code in relation to each such action.
4. In cases where the tax amount is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

Commentary on Article 57 of the Tax Code of the Russian Federation

The commented article considers such a mandatory element of taxation as the deadline for paying taxes.

The deadlines for paying taxes and fees are established by the Tax Code of the Russian Federation in relation to each tax and fee.

Changing the established deadline for payment of taxes and fees is permitted only in the manner prescribed by the Tax Code of the Russian Federation.

It is worth noting that the specified deadlines must be determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed.

The Supreme Court of the Russian Federation, in Resolution No. 33-G05-8 of July 13, 2005, recognized as lawful the norm of the regional law on the payment of transport tax no later than 30 days after receipt of the tax notice.

According to the Judicial Collegium for Civil Cases of the Armed Forces of the Russian Federation, an indication of the presence in a tax notice of an indication of a 30-day period during which the tax must be paid brings this part of the Law into compliance with the requirement of paragraph 6 of Article 3 of the Tax Code of the Russian Federation regarding unambiguous interpretation the period of time during which the obligation to pay transport tax must be fulfilled by individuals.

The position set out in the Resolution of the Seventeenth Arbitration Court of Appeal dated 07/07/2010 N 17AP-6119/2010-AK is worthy of attention.

In cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

The taxpayer is obliged to pay the tax (advance payment) within one month from the date of receipt of the tax notice, unless a longer period of time for paying the tax (advance payment) is specified in this tax notice.

Consequently, until the day the specified individual receives a tax notice for property tax, he does not have an obligation to pay this tax.

Thus, individuals - taxpayers of taxes on the property of individuals must be involved in the payment of taxes calculated based on the results of tax periods in accordance with the legislation on taxes and fees, on the basis of tax notifications sent in a timely manner. In this case, the obligation to pay tax arises only after receiving a notification from the tax authority.

Consultations and comments from lawyers on Article 57 of the Tax Code of the Russian Federation

If you still have questions regarding Article 57 of the Tax Code of the Russian Federation and you want to be sure of the relevance of the information provided, you can consult the lawyers of our website.

You can ask a question by phone or on the website. Initial consultations are held free of charge from 9:00 to 21:00 daily Moscow time. Questions received between 21:00 and 9:00 will be processed the next day.

ST 57 Tax Code of the Russian Federation.

1. Deadlines for payment of taxes, fees, and insurance premiums are established for each tax, fee, and insurance premium.

Changing the established deadline for payment of taxes, fees, and insurance contributions is permitted only in the manner prescribed by this Code.

4. In cases where the tax amount is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

Commentary to Art. 57 Tax Code

The payment deadline is one of the mandatory elements of taxation. According to Art. 17 of the Tax Code of the Russian Federation, a tax is considered established only when taxpayers and elements of taxation are determined, namely: the object of taxation; the tax base; taxable period; tax rate; tax calculation procedure; procedure and deadlines for tax payment. If necessary, when establishing a tax, the act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

The deadlines for paying taxes and fees are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months and days, as well as an indication of an event that must occur or occur, or an action that must be performed.

Provisions of Art. 52 of the Tax Code of the Russian Federation do not relate to a specific tax and are of a general nature. Paragraph 1 of the commented article specifically states that the deadlines for paying taxes and fees are established in relation to each tax and fee.

The calculation of the deadlines for paying taxes, as well as the tax period, is based on the calendar calculation of deadlines adopted in the Russian Federation, the basis of which is established by Federal Law dated 06/03/2011 N 107-FZ “On the Calculation of Time” and Federal Law dated 06/26/2008 N 102-FZ "On ensuring the uniformity of measurements." According to these Laws, the Russian Federation has adopted the Gregorian calendar, which is a time calculation system based on the cyclic revolution of the Earth around the Sun, in which the duration of one cycle of the Earth’s revolution around the Sun is taken equal to 365.2425 days and which contains ninety-seven leap years per four hundred years (Article 4 of the Federal Law “On the Calculation of Time”). It should also be borne in mind that in reality time is calculated not according to the astronomical periods of the Earth’s revolution around the Sun, but according to atomic reference clocks, which are maintained by the State Service for Time, Frequency and Determination of Earth Rotation Parameters (Resolution of the Government of the Russian Federation of March 23, 2001 N 225 "On approval of the Regulations on the State Service of Time, Frequency and Determination of Earth Rotation Parameters").

According to Art. 190 of the Civil Code of the Russian Federation, the period is determined by a calendar date or the expiration of a period of time, which is calculated in years, months, weeks, days or hours. According to Art. 191 of the Civil Code of the Russian Federation, the course of the period can begin from the occurrence of the event that determines its beginning. According to Art. 6.1 of the Tax Code of the Russian Federation, the deadlines established by the legislation on taxes and fees are determined by a calendar date, an indication of an event that must inevitably occur, or an action that must be performed, or a period of time that is calculated in years, quarters, months or days.

Thus, the calculation of deadlines can also be associated with the occurrence of legal facts that mean the beginning or end of a period. The commented article names the possibility of calculating deadlines by indicating an event that should occur or occur, or an action that should be performed. The deadlines for the performance of actions by participants in relations regulated by the legislation on taxes and fees are established by the Tax Code of the Russian Federation in relation to each such action.

Tax Code, N 146-FZ | Art. 57 Tax Code of the Russian Federation

Article 57 of the Tax Code of the Russian Federation. Deadlines for payment of taxes, fees, insurance premiums (current version)

1. Deadlines for payment of taxes, fees, and insurance premiums are established for each tax, fee, and insurance premium.

Changing the established deadline for payment of taxes, fees, and insurance contributions is permitted only in the manner prescribed by this Code.

4. In cases where the tax amount is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

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Commentary to Art. 57 Tax Code of the Russian Federation

Judicial practice under Article 57 of the Tax Code of the Russian Federation:

Decision of the Supreme Court: Determination N 86-G08-33, Judicial Collegium for Civil Cases, cassation
According to the prosecutor, this norm contradicts Articles 52, 54, 55, 57 and Chapter 28 of the Tax Code of the Russian Federation. In accordance with paragraph “i” of Part 1 of Article 72 of the Constitution of the Russian Federation, the establishment of general principles of taxation and fees in the Russian Federation is under the joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation...
Decision of the Supreme Court: Determination N 302-КГ17-13816, Judicial Collegium for Economic Disputes, cassation
According to the inspectorate, this activity is not subject to transfer to the patent taxation system. Having assessed the evidence presented in the case materials, the courts of first and appellate instances, guided by the provisions of Articles 57, 75, 122, 249, 346.15, 346.17, 346.27, 346.43, 346.45 of the Tax Code of the Russian Federation, Articles 421, 431, 702, 703, 704, 784 , 785 of the Civil Code of the Russian Federation...
Decision of the Supreme Court: Determination N 309-КГ16-17095, Judicial Collegium for Economic Disputes, cassation
Having assessed the evidence presented in the case materials according to the rules of Article 71 of the Arbitration Procedural Code of the Russian Federation, guided by Articles 23, 45, 57, 58, 75, 80, 285, 286, 287, 289, 311 of the Tax Code, the explanations set out in the resolution of the Plenum of the Supreme Arbitration Court Russian Federation dated July 30, 2013 No. 57 “On some issues...

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