Collection of money by the court in favor of individuals: the court does not perform the functions of a tax agent

The paper examines the features of the court's performance/non-performance of the functions of a tax agent when collecting funds in favor of individuals. It is indicated that the list of participants in tax legal relations would be incomplete and imperfect if it were limited to taxpayers and the state represented by regulatory authorities. After all, there are other subjects that are characterized by having a special legal nature precisely due to the place they occupy between the two main participants named above. In this context, the legal status of tax agents as independent subjects of tax legal relations deserves special attention. Research and generalization of the legal positions of the Supreme Court on this issue have been carried out, in particular, when resolving disputes regarding the collection of both wages and equivalent payments, as well as dividends and other types of payments in favor of individuals. Based on the research and generalizations, the issue of withholding/non-withholding by the courts of taxes and fees from the salary and equivalent payments awarded for payment, as well as dividends and other types of payments in favor of individuals can be considered unambiguously resolved in such a way that the court does not calculate and does not withhold the specified taxes and fees, but notes in the decision on the collection of the full amount of the amount awarded for payment and separately notes the need to make such withholdings when executing the court decision. The debtor should use the existing procedural opportunities for judicial correction of executive documents, In particular, under the condition of independent calculation, withholding and transfer to the budget of taxes and fees, the debtor has the opportunity to raise before the court the issue of recognizing the executive document as not subject to execution in whole or in part - in terms of the payments made.