Citizens, who are relieved of the necessity to communicate with tax agencies every year, according to the new Tax Code, do not suspect how likely they are to be fined for the tax “absent-mindedness” of their employers. Income tax payments, which have risen significantly over the past few years, especially when compared to a fall in the collection of VAT and excise duties, which used to be the main budget ‘fillers’ in the past, are attracting close attention of the authorities.

The possible increase of the tax rate and a return to the three-tier scale are being discussed. While the radical reform requires a political decision, the government is going to take immediate measures to control the timeliness of income tax payments. In its time, it was the new tax administration system that ensured the success of income tax reforms, the newspaper notes.

In particular, the rise in tax collection was due to the new flat tax rate and an increase in personal incomes. However, the success of the reforms was largely due to the fact that it became simpler to control tax payments. Companies that pay wages to their employees are obliged to transfer income tax payments to the budget. The 13-percent tax is automatically calculated together with salaries. Meanwhile, every third Russian company does not make income tax payments in full, and uses various tax calculation schemes.

Last summer, many citizens received notifications from tax agencies that they should pay income tax plus a 20-percent fine, and many thought there was some misunderstanding, because two years ago, such fines were imposed on tax agents.

Indeed, if tax agents are responsible for the calculation and deduction of the tax, under the Tax Code, employees cannot be required to pay the same sum of money. But the situation changed last year. According to Article 45 of the Tax Code, the unpaid or not fully paid income tax should be paid by employees.