Tax payment from someone else's bank account

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Anyone can have a situation - an accident, a sudden loss of money - in which it becomes impossible to pay tax. A man in such trouble usually asks his family or friends for help, because obligations towards such people do not involve interest or fixed repayment terms. And at this point a question arises - is the payment of tax from someone else's bank account by a family member or a third party correct and legal?

Payment of tax from someone else's bank account - what does the tax ordinance say?

In the tax ordinance, we can find information that a tax liability is a tax liability resulting from the tax obligation - in the amount, time and place determined by the provisions of tax law - to the State Treasury, voivodeship, poviat or commune. Art. 26 of the Tax Code indicates that the taxpayer is responsible for his tax liabilities with all his property. It is important not so much to pay the appropriate amount of tax to the account of the tax office, but above all that the payment comes from the taxpayer's cash.

Payment of tax from someone else's bank account is considered correct

With reference to the above provisions, it is assumed that the payment of the tax must be made only by the taxpayer who has a specific tax liability. It follows that the payment of tax from someone else's account, i.e. by transfer from the bank account of a third party to whom this obligation does not apply, is not allowed. Payment of the tax liability in this way will not make the tax obligation expire.

However, the regulations allow for certain cases in which the payment of tax from someone else's account, i.e. made by a third party, may be considered correct. This will happen when:

  • the payment is made from the spouse's bank account in the case of joint property or
  • the payer is only an intermediary of the taxpayer.In this case, the third party for and on behalf of the taxpayer only technically pays the tax amount to the tax office.

Therefore, if the payment of the tax takes place from the account of a third party, then it may be necessary to prove that the person paying the amount was only an intermediary. Practice shows that the taxpayer will be required to prove the transfer of funds to the aforementioned third party - such evidence may be, for example, a bank transfer. The tax office may not consider such evidence to be sufficient and justifiable - in such a case, the tax liability will not expire. If the tax authorities do not recognize the payment of tax from a third party's account, the taxpayer is still obliged to pay the amount due. It should be emphasized that when the payment deadline expires, late payment interest will be added to the liability amount.

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Unjustified payment of tax from someone else's bank account

In the event that an unauthorized third party pays the tax for the taxpayer, questions arise - will the amount of tax paid by them be forfeited? Can I apply for a tax refund in this case? If so, in what way?

In such a situation, the third party who unjustifiably made the tax payment of another taxpayer may apply for a refund. To do so, one must refer to the regulations on unjust enrichment, contained in Art. 405-414 of the Civil Code. Art. 405 of the Civil Code
Whoever, without a legal basis, obtained a material benefit at the expense of another person, is obliged to release the benefit in kind, and if this was not possible, to return its value. Importantly, the described provisions apply especially to undue benefits.

It is possible to pay tax from someone else's bank account

Situations in which the payment of tax is made by third parties are common, therefore the Ministry of Finance has created the possibility of regulating the tax for the taxpayer by:

  • immediate family members, i.e. spouse, descendants, ascendants, stepchildren, siblings, stepfather, stepmother - without any quota restrictions;
  • the current owner of the subject of a compulsory mortgage or a fiscal lien, if the tax is secured by a compulsory mortgage or a fiscal lien;
  • any third party - when the tax amount does not exceed PLN 1,000, and the content of the payment receipt does not raise any doubts as to its destination.

The above rules are beneficial for taxpayers who have financial problems during the tax year. However, it should be remembered that in the event of a liability exceeding PLN 1,000, the tax can only be paid by members of the immediate family. Otherwise, the taxpayer will still have to pay the tax himself.