Ndfl on separate divisions of the city. Ndfl with a separate division. Divisions are located in different cities

In accordance with paragraph 7 of Art. 226 Tax Code of the Russian Federation Tax agents (Russian organizations, IP) Having separate divisions, acting as tax agents, are obliged to list the deprecated amounts of personal income tax to the budget both by their location and the location of each of its separate division.

Ministry of Finance of Russia in a letter dated August 7, 2012 No. 03-04-06 / 3-222 explained:

the amounts of tax payable to the budget on the location of a separate unit are calculated on the basis of income paid to the employees of these divisions;

nDFL amounts should be listed at the place of accounting of a separate division;

information on the income of individuals - should be presented at the place of accounting of a separate unit.

If the divisions of the organization are located in different municipalities and are registered in various tax inspectorates, it is obliged to list the accrued and retained amounts of tax on the income of individuals into the budget both by their location and the location of each of its separate division (clause 7 of Art. 226 Tax Code of the Russian Federation). To pay personal income tax on the location of each separate unit, regardless of whether such a separate division has a separate balance or current account. Payment orders are drawn up separately for each separate unit with an indication of the CAT assigned to it and the corresponding Code of the OKTMO of the municipality, which is paid to the budget of the NDFL.

But if separate divisions refer to one tax tax can be transferred to one payment order. This was said in the letter of the Ministry of Finance of Russia of July 3, 2009 No. 03-04-06-01 / 153.

The payment of NDFLs on the location of one of the separate divisions of the Organization is applicable only when all separate divisions in one city, but registered in various tax.

If several separate divisions are located in one municipality (or in the cities of Moscow and St. Petersburg), but in the territories submitted by different tax inspectors, the organization has a choice:

1) register in the inspection on the location of each unit and also separately pay personal income tax;

2) Choose one of the separate divisions in this municipality and to register for its location, so that taxes, including NDFLs, to pay exactly the location of this unit (the letter of the Ministry of Finance of Russia dated September 21, 2011 No. 03-04-06 / 3 -230). Information about the choice of tax inspectorate The organization points to the notification that sends to the inspection on its location.

The employee during the reporting year works in different separate divisions.

Sometimes employees work simultaneously in several separate divisions. The NDFL then should be listed in the appropriate budgets for the location of each unit based on spent time.

If during the month the employee officially worked in the head office, and in addition, then the tax must be calculated at each address, taking into account the spent time. And transfer it to different payments ( Letter of the Ministry of Finance of Russia of September 19, 2013 No. 03-04-06 / 38889).

EXAMPLE

How to distribute NDFL if an employee worked in different departments of the company.

Employee Ivanova A. S. Salad October 45,000 rubles. In total in September 2013, 21 working days. Since there were no other payments in September, Ivanov's daily earnings are 2142.86 rubles. (45 000 rub.: 21 days).

From September 1 to September 15 (10 working days), an employee worked at the head office located in Moscow. During this time, he was accrued to 21 428.60 rubles. (2142.86 rubles. × 10 days). NDFL amounted to 2786 rubles. (21428.60 rubles. × 13%).

And from September 16 to September 30 (11 working days) - in a separate division located in Chelyabinsk. During this time, he calculated 23,571.46 rubles. (2142.86 rubles. × 11 days). NDFL amounted to 3064 rubles. (23 571.46 rubles. × 13%).

Similarly, it is necessary to do if the employee combines the main work in the head office with part-time work in the branch of the same organization (a letter of the Ministry of Finance of Russia dated April 14, 2011 No. 03-04-06 / 3-89).

Where to pay ndfl if an employee on a business trip works in another unit?

If the employee goes to other divisions on a business trip, NDFL is listed at the main place of work. This is due to the fact that the salary in other units is not charged. A similar situation is discussed in the letter of the Ministry of Finance of Russia dated August 8, 2012 No. 03-04-06 / 3-223.

Where to pay ndfl if the employee has been translated into another unit in the middle of the month?

If the employee is transferred to the other unit, the corresponding NDFL amounts will need to be paid at the location of this unit. Moreover, if the unit is registered in the middle of the month, this month will also be paid to pay separately: in proportion to the share of income accrued by the employee during the work in this unit (Letter of the Federal Tax Service of Russia in Moscow dated December 26, 2007 No. 28- 11/124267).

The employee worked in several separate divisions, and then during this period he took a vacation.

If the employee worked in several units, and goes on vacation, NDFL from his income, including vacation payments, should be listed in the budget for the location of the unit in which he was issued leave (the letter of the Ministry of Finance of Russia of August 17, 2012 No. 03-04 -06 / 8-250).

How to place a payment order for the payment of personal income tax on a separate division.

When transferring the tax, the parent institution must specify the following data in a payment order for each separate division:

details of the Office of the Federal Treasury and the Tax Inspectorate of the Region, which is located and consists of tax accounting, a separate division;

PPC, assigned to the division;

the OCTMO code of the municipality, whose budget lists the NDFL.

For more information, you can find in letters: the Ministry of Finance of Russia from 03.07.2009 No. 03-04-06-01 / 153, UFNS of Russia in Moscow dated July 01, 2010 N 20-15 / 3/068888, from 20.05.2010 N 20-15 / 3 / [Email Protected]

The company erroneously listed the NDFL in the IFTS of the head organization, and was supposed to be a separate division in the IFST, will the company be fined?

According to the tax authorities, in case of an error assumptions in details, the obligation to transfer the tax cannot be considered executed. Tax agent should once again list the personal income tax on the right details, pay the pencils, and then refine an erroneously listed amount of tax. This is where the tax agent of complexity occurs.

So, in one business LLC mistakenly listed the NDFL at the location of the separate unit. IFTS refused to return the tax due to the fact that the refund can only be implemented after the departure tax audit.

However, the Arbitration Court established that according to paragraph 6 of Art. 78 of the Tax Code of the Russian Federation The amount of unnecessary tax paid to return to the written statement of the taxpayer within one month from the date of receipt by the tax authority of such an application. Return is made only after the sum of the amount of excessive tax paid to the repayment of arrears (debt).

From this provision, it does not follow that the returned tax check is required to return. Nevertheless, the IFTS brought the case to the court of cassation, which confirmed that the tax authorities came up with the conditions for return. In addition, the Court confirmed the legality of the recovery with the Federal Tax Service of Peni for the delay in the return of the tax (Resolution of the FAS CSO of January 20, 2011 No. A67-3340 / 2010).

It should be noted that the Presidium of the Court of the Russian Federation still in the decision of 23.08.2005 N 645/05 noted that the Tax Code of the Russian Federation does not provide for liability for improper performance by the tax agent of his duties, in particular for the violation of the procedure for transfer, held by NFFL. If NDFL was retained and listed in a timely manner in full, but with incorrect details in a payment order, then the tax inspectorate has no reason to attract a tax agent to tax liability in the form of a fine of 20% of the unpaid amount under Art. 123 NK RF.

Now the tax authorities and the federal treasury organs have the ability to independently redistribute the tax amount credited on the relevant accounts.

And if so, the payment of NDFLs at the place of registration of a legal entity Instead of paying tax at the location of a separate unit, it cannot be entrusted and the accrual of penalties in accordance with paragraph 1 of Art. 75 of the Tax Code of the Russian Federation, as the penis recognizes the money amount that the tax agent should be paid in the event of paying taxes due to taxes in later compared to established legislation on taxes and fees.

Since the money was listed on time, and the tax inspectorate did not take advantage of their right to clarify the payment, then there is no reason for the recovery of NFFL and penalties.

Often, tax authorities refer to sub. 4 p. 4 tbsp. 45 Tax Code and accounting procedure for the Federal Treasury of Revenues in the Budget System of the Russian Federation ... App. Order of the Ministry of Finance of Russia dated December 16, 2004 N 116n. Because of this order, the federal treasury authorities cannot independently perform the redistribution of received funds between the budgets of the constituent entities of the Russian Federation.

The point in this controversial issue put the Presidium of the Russian Federation. In the decision of 23.07.2013, the court indicated that the execution of the obligation to pay the tax was not on the dependence on the correctness of the OKATO indication in the payment documents and this violation of the procedure for paying the tax could not entail the accrual of the penalties. With the correct indication of the account of the Federal Treasury, the NDFL is in any case enters the budget system of the Russian Federation. Tax authorities and federal treasury organs have the ability to independently redistribute the appropriate amount of tax between budgets.

After that, the FTS has released a letterfrom August 2, 2013 N BS-4-11 / 14009, which states that: since the company has been retained by the company and listed in a timely and in full, the inspectorate had reason to attract it to tax liability for Article 123 of the Code.

We rent reporting on personal income tax.

No later than April 1, the organization should report on income. What is the inspection to send form No. 2-NDFL if the company has a separate unit, - by the location of the parent company or the division?

In the letter of the Ministry of Finance of the Russian Federation of 03.12.08 No. 03-04-07-01 / 244 it was said that the organization is entitled to choose which tax authority to file information on the form No. 2-NDFL to employees of separate divisions.

The right of choice enjoy the divisions that pay wages to their employees and lists the personal income tax from the current account of their division.

Where to report 2-NDFL, if a separate unit is not allocated for a separate balance and has no current account?

Such a company is also given the right to choose. The organization, performing the functions of the tax agent, is entitled to provide information on the form of N 2-NDFL on the income of individuals and amounts of accrued and retained tax on workers of a separate division into the tax authority at the placement of the headquarters of the headquarters or at the place of placement on the tax accounting of a separate division. . On this issue, officials agree. The Ministry of Finance explained this situation in a letter dated August 28, 2009 N 03-04-06-01 / 224. FTS, in turn, in a letter dated April 10, 2009 N 20-15 / 3 / [Email Protected]

Russian organizations that have separate divisions, acting as tax agents, are obliged to list the deprecated amounts of personal income tax to the budget both in their location and the location of each of its separate divisions.

To pay personal income tax on the location of each separate unit, regardless of whether such a separate division has a separate balance or current account. Payment orders are drawn up separately for each separate unit with an indication of the CAT assigned to it and the corresponding Code of the OKTMO of the municipality, which is paid to the budget of the NDFL.

If the organization has several separate divisions, the procedure for paying tax depends on their location.

Divisions are located in different cities

Divisions refer to one tax

If several units are located in one municipal formation, registered in the same inspection and have the same gearbox, the tax can be transferred to one payment order. This, in particular, is stated in the letter of the Ministry of Finance of Russia of July 3, 2009 No. 03-04-06-01 / 153.

Recall that the municipal formation is called urban or rural settlement, the municipal district, the urban district or the internal territory of the city of federal significance (paragraph 1 of Art. 2 of the Federal Law of October 6, 2003 No. 131-FZ).

The payment of NDFLs on the location of one of the separate divisions of the Organization is applicable only when all separate divisions are located on the territory of one municipality.

Divisions in one city, but registered in different tax

1) register in the inspection on the location of each unit and also separately pay personal income tax;

However, in practice is not so simple. The fact is that there are several urban districts on the territory of Moscow and St. Petersburg. That is, within the framework of one city, which is the subject of the Russian Federation, there are several municipalities. The possibility of paying tax with the same amount through one of the units for the choice of an organization is tied to municipal education, to one CAT code.

This means that in such a situation, in fact, it is possible to actually use this norm only in cases where all separable units are not just on the territory of the city of Moscow, but it is on the territory of one municipal (urban) district of Moscow.

Divisions are located in different districts

Financiers explained how to pay tax if an organization with several separate divisions in different urban districts of the city of Moscow were registered in accordance with paragraph 4 of Article 83 of the Tax Code of the Russian Federation at the location of one of them. The tax on individuals, calculated and retained from the revenues of employees of all selected units located in the city of Moscow, can be transferred to the budget at the place of accounting for such a separate unit (a letter of the Ministry of Finance of Russia of June 22, 2012 No. 03-04-06 / 3 -174).

However, given that a separate CAT was assigned to each separate division of the organization, the payment order for the listing of personal income tax must be decorated separately for each such a separate division. But the tax authorities are more categorical. FTS of Russia in his letter dated August 29, 2012 No. ZN-4-1 / [Email Protected] It emphasizes that in itself, registering in one territorial tax authority of separate divisions located in the territory of various municipalities of the city of Moscow is legitimate. But when solving the issue of payment of NDFLs, it should be borne in mind that the Law of Moscow of December 7, 2011 No. 62 due to NDFLs provides for the formation of income of the budgets of urban districts.

Therefore, the payment of NDFLs on the location of one of the separate divisions of the Organization is applicable only when all separate units are located on the territory of one municipality, which is the urban district.

Revenues from two separate divisions

Sometimes employees work simultaneously in several separate divisions. The NDFL then should be listed in the relevant budgets for the location of each unit based on the spent time (letter of the Federal Tax Service of Russia dated October 26, 2012. No. EF-4-3 / [Email Protected]). Similarly, it is necessary to do if the employee combines the main work in the head office with part-time work in the branch of the same organization (a letter of the Ministry of Finance of Russia dated April 14, 2011 No. 03-04-06 / 3-89).

But if the employee goes to other divisions on a business trip, the NDFL is listed at the main place of work, since it does not charge the salary in those divisions. If the employee who works in the head organization was sent to another subject of the Russian Federation in order to open a separate division, held by the NDFL, until the created division of the tax authorities, is paid to the location of the head organization (the letter of the Ministry of Finance of Russia of August 8, 2012 No. 03-04-06 / 3-223).

In the future, if the employee does not return back to the parent organization, but is translated to work in this unit, the corresponding NDFL amounts will need to be paid at the location of this unit. Moreover, if the unit is registered in the middle of the month, this month will also be paid to pay separately: in proportion to the share of income accrued by the employee during the work in this unit (Letter of the Federal Tax Service of Russia in Moscow dated December 26, 2007 No. 28- 11/124267).

And finally, when an employee who worked in several divisions goes on vacation, NDFL from his income, including vacation payments, should be listed in the budget for the location of the unit in which he was issued vacation (

We thank our reader, Sudovu Svetlana Mikhailovna, Auditor LLC "Binar on Malaseke", Moscow, for the topic of articles.

Our reader asked to help figure out her situations. The organization is registered in one of the city's IFTS, divided into areas, and each area has its own code (such as in Moscow or St. Petersburg). In the same city, she opened a separate division (OP). It was put on accounting in another IFNS of the same city, not in the one in which the organization itself was registered. At the same time, the codes of the territories where the organization and OP are located, different.

By the way, this situation is possible: the organization and its OP are in different cities of the region, each city has its own, but they are all registered in one inter-district IFTS area. For example, to the Interdistrict Inspectorate of Russia No. 17 in the Moscow Region include urban settlements Lyubertsy, Kraskovo, Malakhovka, Oktyabrsky, Tomilino, City County Kotelniki, Dzerzhinsky, Lytkarino. And each of them has its own code.

Ndfl for all employees the organization listed only at the place of its location and in the payments indicated the details of the organization itself: INN, CAT and OKTO. Is she doing right? Will there be claims from tax authorities in this case? And if the claims are possible, how to avoid them?

How to pay ndfl for employees op

According to the NDFL law, held with the income of OP employees, you need to transfer to the budget at the location of P p. 7 tbsp. 226 NK RF. Therefore, the tax authorities have long insist on the design of individual payments for the transfer of personal income tax for each OP. In the payments, they recommend indicating the details of a specific OP, namely, its PPC and the code of an escape of that municipality in which P Letter of the Federal Tax Service of Russia from 03.08.2011 No. AC-4-3 / 12547; Letters of the Federal Migration Service of Russia in Moscow dated July 01, 2010 No. 20-15 / 3/068888, from 01/24/2008 No. 28-11 / 006047. As the tax authorities explain, it is necessary in order for NDFL to enter the budget of the municipality where the OP is located. In general, the same position adheres to the Ministry of Finance. True, only if each OP is standing in account in his IFN FROM Letters of the Ministry of Finance of Russia of 09.12.2010 No. 03-04-06 / 3-295, from 03/29/2010 No. 03-04-06 / 55, from 03/29/2010 No. 03-04-06 / 54.

In the situation in question, the NDFL situation for all employees of the organization was transferred by one payment with the details of the organization itself. That is, based on the position of the tax authorities, the organization misunderstood the NDFL. After all, the focus codes of municipalities (for example, in Moscow - internal municipalities), in the territories of which are the organization and OP, different.

What will be for "wrong" listing NDFL

According to tax authorities, the violation of the procedure for transferring NDFL leads to the formation of arrears in the budget of a specific municipality. After all, despite the fact that NDFL is the tax federal j. art. 13 NK RF and is listed on a single treasury account, it is subsequently distributed on standards between budgets of different levels. And part of the tax goes to the budget of the municipal formation i p. 2 art. 56, paragraph 2 of Art. 61, paragraph 2 of Art. 61.1,. And since the tax is distributed on the OKATO code, the part of the NDFL (due to municipal education) will fall into the budget of the municipality, the OKTO code of which is specified in the payment order and 17 Procedure for accounting by the Federal Treasury of Revenues in the Budget System of the Russian Federation ... approved. Order of the Ministry of Finance of Russia dated September 05, 2008 No. 92n.

For example, if the organization and its OP are in Moscow and, when transferring the tax, the organization indicated the OKATO code at the place of its location, the NDFL will fall only in the budget of the intracity municipality of Moscow, in which the organization is located. And the budget of another internal municipality, where the OP is located, nothing t. sub. 1 p. 1, paragraph 2 of Art. 8 of the Law of Moscow dated 08.12.2010 No. 53 "On the budget of the city of Moscow for 2011"; Appendix number 9 to this law. And the tax authorities believe that there is an arrears in this budget. Therefore, they are credited by pen and p. 1 Art. 75 Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia of January 17, 2006 No. 04-1-03 / 21.

By the way, previously inspecting also imposed on the organization for incorrect listing of personal incomephole, a fine of 20% of the amount to be listed yu art. 123 NK RF. But lately they do not. After all, the highest arbitration court first in 2005, and then in 2009, indicated that in the Tax Code of the Russian Federation, it is not provided for the responsibility for violating the procedure for transferring a retained NDFL. And if the tax from all employees has kept the organization and fully listed in a timely manner to the budget (even if only at the place of its location), then finfing it for the incomprehension of NFFL under Art. 123 NK RF Nels i Resolutions of the Presidium of the Supreme Court of the Russian Federation of 03/24/2009 No. 14519/08, from 08.23.2005 No. 645/05. But if Suddenly, the IFTS will try to finf by your organization, you can challenge this fine, referring to the position of you of the Russian Federation.

What to argue in court

If the tax authorities will need to re-transfer NDFLs with an escape details of each unit and charge you, you can try to solve this issue first in a pretrial order (at the stage of consideration of disagreements on the audit act). Well, if it fails, you can argue in court. Chances of success are great.

1. On the requirement to re-transfer personal income tax at the location of the op You may argue that in fact, you have already kept tax from workers and listed into the budget, even if it is even for the wrong details. If you list the tax again, it will have to do this at your own expense. And this is directly forbidden ch. 23 NK RF p. 9 tbsp. 226 NK RF. As an additional argument, you can refer to the clarification of the same FNS, which indicated that if the organization listed into the budget the amount of NDFLs exceeding the tax amount withheld from employee income, then this amount nFFL is not. It is just money owned by the organization, "mistakenly listed in the budget system of the Russian Federation." And the organization can only return them to their current account by writing a statement e..

And when you re-transfer the tax just this situation is obtained. After all, in this case, in this case, you will list no longer a tax deepened from employees' income (you have already been listed at the location of the organization itself), and your own money. And then they will have to return from the budget according to your application.

2. On the requirement to pay You can give such arguments:

penal - compensation of the loss of the budget as a result of non-receipt of tax amounts in the SRO to Definition of the COP of the Russian Federation of 04.07.2002 No. 202-O; Resolution of the CS RF of December 17, 1996 No. 20-P. And when listed the NDFL at the location of the organization, and not the budget of the municipality as a whole received the tax completely. For example, the budget of Moscow is a special status and budgets of internal municipalities - an integral part of the unified budget of Moscow. And the NDFL in the budget of the city is credited in the amount of 100 %pP. 2, 3 tbsp. 56, paragraph 2 of Art. 61.2 of the Budget Code of the Russian Federation; p. 1 Art. 2, sub. 1 p. 1, paragraph 2 of Art. 8 of the Law of Moscow dated 08.12.2010 No. 53; Appendix number 9 to this law.

And since arreaxes on personal income NDFL, then there is no reason to accrual Pen and p. 1 Art. 75 NK RF. And many courts share this position t. Resolutions of the FAS DVO dated 11.10.2011 No. F03-4920 / 2011; FAS SZO dated 10/20/2010 No. A66-15290 / 2009; FAS SSO of 05/13/2010 No. A45-9320 / 2009.

But we want to warn you that there are courts who consider to be legitimate by the accrual of penalties when not inclusive of NDFLs in the local budget t. Resolution of the FAS WE dated December 22, 2010 No. F09-10219 / 10-C2; FAS TSO dated 13.02.2009 No. A64-2317 / 08-26;

the obligation to pay the tax is considered to be executed since the presentation of the Bank for the transfer of money to the corresponding account of the Federal Treasury (if there is a necessary amount at the current account )sub. 1 p. 3, paragraph 8 of Art. 45 NK RF.. So, with the correct indication of the Treasury's account, the tax amount enters the budget system, and there is no arrears in this case. And the fact that in this payment is not the same code of OKATO, does not matter. With the fact that there are no grounds for calculating the penalties with incorrect indication of the OKATO code in the lifting of personal income tax, and the court agrees s p. 7 tbsp. 45 NK RF; Decisions of FAS MO of 29.07.2011 No. Ka-A40 / 7917-11, from 30.06.2011 No. Ka-A40 / 6142-11-2, from 08.10.2010 No. Ka-A40 / 11919-10, from 02/17/2010 No. -A40 / 368-10; FAS BJO dated 09/01/2011 No. A33-3885 / 2010, from 04/26/2010 No. A19-13821 / 09, from 11.11.2008 No. A33-2043 / 08-F02-5509 / 08; FAS SZOs from 03/14/2011 No. A05-4762 / 2010; FAS TSO dated 08.07.2010 No. A64-6646 / 09; Eighteenth AAS of 25.05.2010 No. 18AP-3779/2010.

Is it possible to clarify the payment?

The tax code provides that if the error in the payment did not entail the inclusion of the tax to the budget for the desired expense of the Federal Treasury, it can be corrected. To do this, in the IFTS, it is necessary to apply as a request to clarify the board. j. p. 7 tbsp. 45 NK RF.

As we have already found out, with incorrect instructions of the code of OKTO, the tax in the budget is still incoming. And, for example, the Court of the West Siberian District, viewing a similar dispute, indicated that the error in the OKAT code when listed by the NDFL at the location of the organization, and not OP could be corrected by submitting an application for clarifying payment but Resolutions of the FAS SSO of 06/23/2010 No. A27-19112 / 2009, from 06/23/2010 No. A27-14315 / 2009.

As a rule, the tax authorities make a refinement of the entire payment. And in the situation under consideration it is necessary to clarify only a part of the incorrectly listed NFFL. That is, in a statement about the clarification of the payment, it is necessary to indicate that such a number of personal income tax from the payment, which the tax was listed at the place of finding an organization, due to payment for employees of OP with such an OKATO code. IFTS, in principle, may decide on partial clarification of the payment on NDFL, no obstacles for this t..

If the tax authorities will refuse you in partially specifying the payment and say that they can transfer to another OKATO code only the entire amount of the NDFL indicated in the payment e. Order of the Federal Tax Service of Russia dated 04/02/2007 No. MM-3-10 / [Email Protected] , I do not agree to this. After all, if you make such a clarification, you will be misunderstanding NDFLs at the location of the organization.

It also makes no sense to make refinement only by some payments (for example, the whole January Ndfl transfer to the OP, the whole of February to leave on the organization). At first glance it seems that this will help distribute payments between the Organization and the OP and reduce the amount of penalties. But in fact, it will be difficult if at some moments on employees of the OP will be overpayment. As we have already said, the FTS believes that the amount listed in the budget and exceeding the tax, held by employees, is not overpayed by NDF L. Letter of the Federal Tax Service of Russia of 04.07.2011 No. EF-4-3 / 10764. And such unnecessarily paid amounts of tax authorities will not credit at the expense of future payments on NDFL.

How to simplify life?

Problems with incorrect listed NDFL can be avoided. To do this, it is necessary to put all its divisions into account in one tax inspectorate. After all, when the organization opens several OP in one municipal formation in the territories, concluded by different IFTSs (as, for example, in Moscow or St. Petersburg), the NK RF allows you to choose the responsible OP and all units to put on account in one IFNS for its location yu p. 4 art. 83 NK RF.

Moreover, it can be done in the event that you first stood up at the location of each OP, and then wanted to re-register them. How we were clarified in the Federal Tax Service of Russia, notice of the choice of the tax authority in the form No. 1-6 account appendix No. 4 to order of the Federal Tax Service of Russia of 11.08.2011 No. Yak-7-6 / [Email Protected] You can send at any time. At the same time no matter how much time has passed since the date of registration of these divisions. IFTS at the location of the responsible OP will put your units for accounting, and the inspections in which these OP were previously taken into account, they will remove them with account but p. 2.6 Letters of the Federal Tax Service of Russia from 03.09.2010 No. MN-37-6 / [Email Protected] .

And when all OPs are registered in one IFX, there are no problems with the listing of personal income tax. As explained the Ministry of Finance of Russia, the NDFL for employees of all OPs can be transferred to the budget at the place of responsible P Letters of the Ministry of Finance of Russia dated 09/21/2011 No. 03-04-06 / 3-230, from 21.02.2011 No. 03-04-06 / 3-37, from 03/13/2010 No. 03-04-06 / 3-33. In this case, it is necessary to make one payment and indicate in it the CAT and OKATO of the responsible OP.

Output

If you have several OPs registered in various tax inspections, you can only pay one payment unable to single payments after you register all OP in one tax inspectorate.

If you do not want to argue with tax authorities, then you can:

<или> Re-pay the NDFL at the location of each unit, indicating the right codes of OKATO, and the inspection at the location of the organization is asked to return the unnecessarily paid NDFL;
<или> Submit to the IFTS at the place of finding an application for the Offset of NDFL, paid for this location, at the expense of NDFL, payable at the location of the divisions.

But keep in mind that when the NDFL is re-paid, and when testing the tax inspectorate will accruem you for the period from the day when NDFL was supposed to be listed at the location of the OP, until the day of his re-enumeration or inspection of the decision on the offset e. pP. 1, 3, PP. 5, 7 tbsp. 75 NK RF. And it is hardly able to fight off these penny. After all, by making these actions, you thereby "recognize yourself guilty" in the improper listing of personal income tax. So it is better to try to clarify the payments.

The procedure for payment of NDFLs with separate divisions is quite accurately settled by paragraph 7 of Article 226 of the Tax Code of the Russian Federation. According to this item, tax agents - Russian organizations that have separate divisions are obliged to list the estimated and retained amount of tax to the budget both at the place of their location, and at the place of finding each of its separate division, that is, at the place of accounting for the tax agent in the tax authority. However, when calculating and paying taxes, it is possible to make errors, for example, the transfer of tax is not at the place of accounting of a separate unit, but at the place of accounting of the head organization. In this case, the accountant arises a question - is it legitimate to accrual a penny, if the NDFL is paid in this way? On the one hand, it can be assumed that the obligation to pay the tax is executed, and on the other, which is improperly executed. However, the question of the relationship between the accrual of penalties and the distribution of tax fees between the budgets of the head company and the separate division of tax legislation is not resolved. The answer to this question was given by the federal tax service in a letter dated April 7, 2015 No. N BS-4-11 / [Email Protected] Let's consider.

The concept of a separate division was established by Article 11 of the Tax Code of the Russian Federation. This is any territorial division from it, at the location of which the stationary jobs created for more than one month are equipped. Moreover, the recognition of a separate division of the organization is made regardless of whether it is reflected or reflected its creation in constituent or other organizational and regulatory documents of the Organization, and on the authority that the specified division is executed.

Taxpayers - Russian organizations are obliged to report to the tax authority at the place of their location about all the separate units created by them in the territory of the Russian Federation (with the exception of branches and representative offices), within one month from the date of creation of a separate unit (PP. 3 of paragraph 2 of Art. 23 NK RF). Registration is carried out by tax authorities on the basis of reports sent by this organization in form N C-09-3-1 (approved by the order of the Federal Tax Service of Russia of 09.06.2011 N MMB-7-6 / [Email Protected]) Within five working days from the date of receipt of the specified message.

It should be noted that the execution of the organization's responsibility on the creation of a separate unit is not addressed to the presence of a separate balance of a separate balance, the current account, as well as the accrual of payments and other remunerations in favor of individuals.

Also, the tax agent organization has a duty on submission to the tax authority at the place of its accounting information about the income of individuals of the existed tax period and the amounts of accrued, held and listed in the budget system of the Russian Federation for this tax annually no later than April 1, following the expired tax A period of 2-NDFL (paragraph 2 of Art. 230 Tax Code of the Russian Federation).

This information on the income of workers of a separate division must be provided to the tax authority at the location of the separate unit, which produces personal income tax from the income of these employees. This position is justified by the fact that tax agents must submit information about the income of individuals into the tax authority in the same manner in which the tax itself is being completed (the letter of the Ministry of Finance of Russia dated January 22, 2013 No. 03-04-06 / 3-17). The tax authorities are adhered to a similar position (a letter of the Federal Migration Service of Russia in Moscow of June 27, 2012 No. 20-15 / [Email Protected]).

Thus, the headquarters must list the tax amount retained from wages and other income of individuals survived for work in a separate division at the place of finding such a unit. Article 75 of the Tax Code of the Russian Federation does not contain provisions providing for the dependence of penalties from the procedure for distributing taxes between budgets of different levels. Therefore, in the case of tax on income of individuals, not at the place of finding a separate unit, and at the place of finding a head organization about violation of the timing of the tax payment is not.

Adhere to this point of view and courts. So, for example, the FAS of the North-West District indicated that since the tax amount is listed on the location of the head organization completely, re-paying the tax agent at the expense of own funds at the place of accounting of a separate division contradicts paragraph 9 of Article 226 of the Tax Code of the Russian Federation. The accrual of the penalty is possible only if the taxpayer has actual debt to the budget. In this case, the accrual of the penalty is illegally (resolution of the FAS of the North-Western District of 03/31/2011 in case No. A56-94715 / 2009). Confirmation can also be found in the resolution of the FAS of the Moscow District of 08.10.2008 in case No. A40-48736 / 07-114-270, the resolution of the FAS of the Moscow District dated January 17, 2011 in case No. A40-4800 / 10-115-55 and others ( Letter of April 7, 2015 No. N BS-4-11 / [Email Protected]).

Back in 2007, the UFNS in Moscow indicated that the tax payment was centrally, one payment order at the location of the headquarters, both for the employees of the head office, and for workers of a separate division cannot be (a letter of the UFNS in Moscow from 05.06.2007 N 28-11 / 052734).

However, from this rule there is an exception, we are talking about finding several separate divisions of the organization in one municipal formation, the cities of the federal significance Moscow, St. Petersburg and Sevastopol in the territories concluded by different tax authorities. In this case, the registration of the organization may be carried out by the tax authority at the location of one of its separated divisions determined by this organization independently (clause 4 of Art. 83 of the Tax Code of the Russian Federation).

In this case, NDFL, calculated and kept from the income of employees of all separate units, which are in this municipality should be listed in the budget at the place of accounting of such a separate unit (the letter of the Ministry of Finance of Russia of June 22, 2012 No. 03-04-06 / 3-174) .

Please note that the possibility of paying personal income tax and reporting for separate divisions, which are in the same municipal, as the head office, controlling bodies is not refuted, but not confirmed (the letter of the Ministry of Finance of Russia of January 22, 2013 No. 03-04-06 / 3-17). Therefore, it can be said that in the notice of the choice of the tax authority, the organization may indicate the tax authority of the Head Office. At the same time, the amount of personal income tax from workers of a separate division paid to the budget at the location of the head organization, provided that it is credited to the same budget, cannot be considered as a tax (letter of the Federal Tax Service of October 31, 2005 No. 04-1-02 / 844 ).

In order to give an exhaustive answer to the question: where to pay the NDFL of a separate unit, it is necessary to have an accurate representation, which division is taken separately.

In accordance with the regulatory documents of the Russian Federation, separate divisions are considered by the structural units that meet the following conditions:

the unit must be separated at its location (separated);
in such a unit, equipped workplaces on a fixed basis for a period exceeding more than one month should be available.

Now we will define what is considered to be a workplace. Labor legislation The workplace determines as a place where the employee must be, and this place is indirectly controlled by the employer.

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We draw your attention to the fact that the creation does not depend on whether this moment is registered in the constituent documentation or not. Another important condition is in the event that stationary jobs are not created, the division is not separable. We have not focused your attention on these nuances, since it is precisely from this that the correctness of the entire event depends.

The procedure for payment of tax revenues employee employed in a separate division

The tax on employee income employed in a separate division is paid directly at the location of a separate division. Moreover, this rule is completely fair to all cases - whether such a division has a dedicated balance or its current account or has no.

The total amount of employee income tax is determined from the amount of its total earnings, and it is absolutely no important if such an employee under an employment contract works, or he receives income from a company on other grounds, for example, a lease agreement, a contract contract, author's treaty, etc. .

In the case when the branch of the head company does not have a dedicated balance, and there is no current account with a separate division, the duty to pay to the head company. If the head company has several separate divisions, the parent company, which staging in the FTS bodies at the location of each of them, enumerate the required amount at the place of accounting of each branch.

To do this, do the following:

make registration of individual payments to each branch;
specify in them assigned when registering the CAT and the code of an escape of the municipality, the tax enumeration will be transferred in whose budget.

The head company is the head company as a tax agent against NDFL. This imposes a duty on it in accordance with the regulatory documents, provision to the Inspectorate of FTS in its place of tax accounting information on the income of individuals, including individuals operating in separate institutions, the so-called form of 2-NDFL.

Often questions arise, and what to do if the physicalo during the year received revenues for work in several separate divisions, for example, a system administrator, electrician, etc.?

In this case, such an individual is filled with several references - in strict accordance with the number of separate divisions located in various administrative and territorial entities. This procedure for payment of tax on the income of the individuals has been working for a long time and has proven perfectly.

I hope we gave you an exhaustive answer to this question.