The paper investigates the legal status of a tax agent in Russian tax laws and case law. The author describes the fundamental rights and obligations of a tax agent and identifies cases where tax sanctions are imposed on the entity. In addition, the paper discusses various approaches to the essence of the legal status of a tax agent developed in the theory of tax law. By analyzing existing perspectives, the author concludes that the tax agent represents the taxpayer and ensures the performance of their primary obligations. The paper provides a detailed analysis of the legal status of a tax agent for payments of indirect taxes using the value added tax as an example. The author concludes that the liability of the parties to the tax obligation to pay indirect taxes does not correspond to their legal status. The paper also reveals the special aspects of the legal status of a tax agent who uses the automated simplified taxation system. Based on a study of established judicial approaches enshrined in legislation, the author concludes that the existing tax liability of tax agents should be improved.