Article 24. Tax Agents1. Tax agents shall be defined as persons who are required under this Code to calculate, withhold from the taxpayer and remit taxes to the corresponding budget (off-budget fund)..- 2. Tax agents shall have the same rights as taxpayers unless otherwise provided by this Code. 3. Tax agents shall be required to: 1) calculate, withhold from resources paid to taxpayers and remit to the budgets (off-budget funds) correctly and on time the corresponding taxes; 2) within one month notify the tax authority, in writing, of the impossibility to withhold tax from the taxpayer and inform the tax authority at the place of their registration of the amount of arrears; 3) keep records of income paid to taxpayers and taxes withheld and remitted to the budgets (off-budget funds), including separate records for each taxpayer personally; 4) provide to the tax authority at the place of registration documents required to control the correctness of calculation, with holding and remittance of taxes. 4. The tax agents shall transfer the collected taxes in the order prescribed by this Code for the payment of the tax by a taxpayer; 5. For failure to fulfill or improper fulfillment of obligations imposed on him, the tax agent shall incur liability under the legislation of the Russian Federation.
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