The organization that pays income to its employees acts as a tax agent on personal income tax.
What makes tax agents on ndfl
According to Article 24 of the Tax Code of the Russian Federation tax agents We must:
- correctly and timely calculate taxes,
- hold taxes out moneypaid taxpayers
- list taxes in the budget.
From the NDFL position, this is possible if the tax status of an individual will correctly be determined.
The Tax Code does not oblige individuals to confirm its status, however, the tax agent is obliged in relevant registers tax accounting Ndfl indicate the tax status of individuals in respect of which they are a source of income. The problem is that the legislative level does not define a list of documents that serve as a basis for confirmation of tax status.
Webinars for accountants
The answer can give clarification of control bodies, for example, a letter of the Ministry of Men RF dated April 26, 2012 No. 03-04-05 / 6-557.
In addition, an informational message of the Russian Federation of the Russian Federation "On the status confirmation procedure is posted on the FNF website tax resident The Russian Federation ", which provides an exemplary list of documents to confirm the status and addressed the possibility of written appeal to the tax authority for confirming the tax status.
In the Russian Federation there is only one test to determine the tax status of an individual - the test of physical presence in the territory of the Russian Federation. It is the fact that in the territory of the Russian Federation it is necessary to confirm or disprove individuals. From the position of the controlling authorities, the time of being in the territory of the Russian Federation can be determined:
- by check-in passports,
- labor contract
- certificate from work, study,
- help Is. medical institution,
- certificate of registration at the place of temporary stay and others.
At the same time, according to the position of the Ministry of Defense of the Russian Federation, the marking of the border control in the migration card does not confirm the tax status of the person (the letter of the Russian Federation of the Russian Federation of 29.12.2010 No. 03-04-06 / 6-324).
The object of taxation of NDFL is an income that has a monetary, natural form, or obtained in the form of material Profit. The webinar was considered in detail the procedure for formation tax base For income in the form of material benefits.
Calculation of NDFL Tax Agent
In general, the formula for calculating income in the form of material benefits from savings percentage for the use of credit funds looks like this:
MV \u003d (2/3 pp (or 9%) - PD) x with x CD / 365 (366),
MV - material benefit;
2/3 distribution - size 2/3 of the current refinancing rate of the Central Bank of the Russian Federation for funds in rubles or 9%, if funds in foreign currency;
PD - percentage according to the terms of the loan or loan agreement;
C - the amount of borrowed or credit funds;
CD - the number of days of use of the means;
365 (366) - number calendar days per year.
In some cases specified in Art. 212 of the Tax Code of the Russian Federation, the material benefit of saving percentage for the use of credit, borrowed funds is not determined.
For example, in the case of the taxpayer acquiring such credit, borrowed money Apartments or rooms.
Income in the form of material benefits is not defined in the case of simultaneously execution of conditions:
- target use of funds for the purchase of housing,
- availability of the taxpayer unused right to property tax deduction,
- presentation by the taxpayer notification from the tax authority.
It should be noted that the material benefit in this case is not determined by the month of submission by the taxpayer tax notice From the tax inspectorate (letter of the Ministry of Famine RF dated 13.04.11 No. 03-04-06 / 6-87).
For recalculation of the tax on material benefit, the taxpayer needs to contact the tax authority and submit to the tax declaration.
The tax agent can provide taxpayer a number of tax deductions:
- standard tax deductions;
- social tax deduction of contributions to non-state pension insurance, voluntary pension insurance, voluntary insurance life, as well as on the payment of additional insurance premiums;
- property tax deduction on the cost of acquiring or building housing.
Since 2016 added social deduction on the training of the taxpayer and childpayer child, medical services And drugs, including expensive.
The main deduction that the tax agent provides the tax agent is a standard tax deduction. The practice of applying this deduction in some cases of applying the norms of tax legislation raises questions. For example, is it possible to accumulate the amount of deduction during the tax period, if there are no income in certain periods of the taxpayer? In solving this issue, you can refer to the explanations submitted by the Federal Tax Service of the Russian Federation. So, in a letter of FTS dated 05/29/2015 No. BS-19-11 / 112 "On the consideration of the appeal" It is stated that the taxpayer has the right to tax deduction for each month of the tax period, and in the provision of deductions for children - subject to restrictions on income of 280,000 rubles, including months when the taxpayer has no income. A similar position on this issue is expressed in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 14, 2009 No. 4431/09. At the same time, attention is drawn that the unused deduction amount for the next tax period is not transferred.
Social tax deductions may be provided by the taxpayer with a tax agent only provided that according to the taxpayer and from its income, the organization lists insurance contributions. List of documents for the provision of deduction tax legislation Not specified. In his letters, MF RF indicates that the main documents are:
- taxpayer statement;
- pension agreement;
- copies of the license of the insurance organization;
- extract from the personal account;
- copies of documents confirming the relationship of the taxpayer with persons in favor of which contributions are listed.
In terms of providing property tax deduction For the purchase or construction of housing, it should be noted that the Tax Agent is entitled to provide deduction only if the taxpayer provides an application and tax notice in the accounting department. At the same time, deduction begins to be provided since the month of submission of these documents. Recalling over the past few months, the tax agent does not produce. For a full return of the tax paid in the tax period, the taxpayer should contact the tax authority at the end of the tax period and submit to the tax declaration.
In more detail about the documents that the taxpayer submits into the tax authority together with the tax declaration, you can read in a letter of the Federal Tax Service of the Russian Federation dated November 22, 2012 → 4-3 / [Email Protected]
And now let's talk about the responsibility of tax agents (Art. 123 of the Tax Code of the Russian Federation):
- not retention or not listing NDFLs to the budget is punishable by a fine of 20% of the amount to be held (listing)
- failure to the tax authority on the inability to keep the tax - a fine of 200 rubles. For each unforeseen document
- failure to submit a reference for f. 2-NDFL - Penalty 200 rub. For each unforeseen document
Separately, on the webinar, the question was considered, important and relevant to the tax agents. This is a question for recovery and return the amount of NDFL. So, if the tax agent did not hold back or did not fully reduce personal income tax, then it must perform the following actions:
- the tax agent holds the missing amount from other payable to such a physical. Person amounts of income (PP 1, 4, Art. 226 of the Tax Code of the Russian Federation);
- if it is impossible to keep - in writing reports the amount of debt to the individual and the tax authority. It believes that the obligation of the tax agent is made.
The tax agent is overcome by the NDFL
If the tax agent is unnecessarily held by Ndfl, then it must return such amounts. Wherein:
- the tax agent in writing in writing a physical face about the fact and amount of excessive taxed tax within 10 days from the date of fact (paragraph 2 of Art. 231 of the Tax Code of the Russian Federation);
- an individual writes a statement to the tax agent (paragraph 1 of Art. 231 of the Tax Code of the Russian Federation);
- the tax agent returns unnecessary taxes in a 3-month period (paragraph 1 of Article 231 of the Tax Code of the Russian Federation). This can be done at the expense of the NDFL of this employee or tax, held from the income of other individuals. If it is impossible, the tax agent on a 10-day term from the date of receipt of the application from an individual appeals to the tax authority on the return of overpayment and represents an extract from the registry of tax accounting for the period of unnecessary retention (para. 6.8 p. 1 of Art. 231 NK RF).
Tax agent has the right to return the NDFL due to own fundswithout waiting for a return from the budget (paragraph 1 of Article 231 of the Tax Code of the Russian Federation).
There is a possibility to consider overpayment by PPFL at the expense of the upcoming payments. To do this, you need to receive a taxpayer's statement. In turn, the tax agent provides a statement in tax inspection And the tax inspection within 5 days after the decision is made, it is reported about the possibility of testing the tax agent (paragraph 9 of Art. 78 of the Tax Code of the Russian Federation).
In case the taxpayer changed the tax status with a tax non-resident to the tax resident status, recalculation of NDFLs is possible only by the results of the year, when submitting a taxpayer tax Declaration and documents confirming the tax status of the Resident of the Russian Federation (paragraph 1.1 of Art. 231 of the Tax Code of the Russian Federation).
In the contour. Shkol: changes in legislation, specifics of accounting and tax accounting, reporting, salary and personnel, cash transactions.
The tax agent on NDFL is a person who is the source of payment of income taxpayer (paragraph 1 of Art. 226 of the Tax Code of the Russian Federation). Tax agents on NDFL are required to calculate and hold the tax with individuals - recipients of income (paragraph 1 of Art. 24 of the Tax Code of the Russian Federation). Who is an agent, what responsibilities he performs, the measures of his responsibility and the CBC to transfer the amount of NDFL - about this in our article.
Who is the tax agent on ndfl?
The tax agents on NDFL are recognized next faces (paragraph 1 of Art. 226 of the Tax Code of the Russian Federation):
- russian organizations;
- individual entrepreneurs;
- notaries and lawyers engaged in private practice or having lawyers;
- separate divisions of foreign companies.
The tax base of NDFL recognize payments to taxpayers at the expense of the tax agent (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation, the letter of the Federal Tax Service of the Russian Federation of 06.02.2017 No. GD-4-8 / [Email Protected], Ministry of Finance dated December 15, 2017 No. 03-04-06 / 84250).
If the company hires staff under the contract of submission of employees, then the functions of the NDFL tax agent remain for the organization-performer, since it is direct payments to individuals on labor contracts (a letter of the Ministry of Finance of Russia from 06.11.2008 No. 03-03-06 / 8/618 ).
Do not recognize tax agents individualsnot registered as individual entrepreneurs who make payments in favor of individuals - employees. In this case, the recipients of funds must independently calculate and pay the NDFL (the letter of the Ministry of Finance of Russia dated July 13, 2010 No. 03-04-05 / 3-390).
The list of income to be taxed by NDFL is presented in Art. 208 Tax Code.
Tax Agent Responsibilities - 230th Article NK RF
Tax legislation establishes that a tax agent on NFFL should do. The article of the Tax Code of the Russian Federation under the number 230 contains a small, but exhaustive list from which the obligations of the tax agent on personal income tax is visible:
- calculate the tax with payments to individuals;
- keep tax;
- list the amount of tax to the budget;
- within the prescribed period, report on the amount of 2-NDFL and 6-NDFL and 6-NDFL for the established and listed in the budget.
To realize their duties, the tax agent should be able to keep the tax. Payment of taxes should be made exclusively with payments to individuals. Pay taxes from own funds The tax agent is not entitled. It is also forbidden to include reservations on the payment of taxes due to the tax agent on personal income tax in the conditions of the labor or civil-legal contract (clause 9 of Art. 226 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of Russia dated July 11, 2017 No. 03-04-06 / 43981, from 30.08 .2012 № 03-04-06 / 9-263). Also, it is also impossible to shift the payment of NDFL from the agent on the taxpayer itself.
Responsibility of tax agent - penal and penalty for non-payment
The duties of the tax agent on personal income tax on the list of taxes may not be fulfilled or fulfilled. Such situations often occur if income is paid in kind or is a material benefit gained by an individual.
About the duties of the tax agent when paying an employee of income in a natural form, read in the material "The physically received a natural income? Perform the duties of the tax agent " .
Here it is necessary to hold retention with cash payments due to the person or a third party on behalf of the recipient of income. The size of the deduction corresponds to the amount of debt on the payment and the newly accrued tax, if there is (paragraph 2 of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation).
If the payouts for personal income tax will not be more produced or the amount of payments is not enough to cover the debt, the tax agent on personal income tax is imputed to the obligation to notify the tax authorities and the taxpayer. This follows until March 1 after the end of the tax period (sub. 2 of paragraph 3 of Art. 24, paragraph 5 of Art. 226 of the Tax Code of the Russian Federation). Sending a message removes the responsibility of the amount of NDFL sums from the agent with of this person. The obligation to pay the tax will arise at the taxpayer on receiving the tax notice from the IFSN.
It is also noted that if the tax agent did not inform the impossibility to keep NDFL tax Servicenor the taxpayer or did not lose this possibility, then the amount of incomplete tax agent on personal income tax may be accrued to the results of the exit tax audit (Letter of the Federal Tax Service of Russia of November 22, 2013 No. BS-4-11 / 20951 and from 08.22.2014 No. SA-4-7 / 16692). The message about the impossibility of the tax retention must be sent even in case of passing the term of its presentation (Letter of the Federal Tax Service of Russia dated July 16, 2012 No. EF-4-3 / [Email Protected]). To view the message, the form 2-ndfl with a sign 2 is used.
For Lifehak from the specialists of our site, see the "[Lifehak] material" [Lifehak] check if there is a 2-income-ndfl with a sign of 2 ".
The tax authorities in addition to penalties are entitled to designate a penalty for non-payment of NDFL Tax Agent.
But the fine will be able to avoid if:
1. 6-NDFL commissioned in the FTS without delays;
2. In the form, the amount of personal income tax (without understaving) is true;
3. Tax and penalties are paid before the tax authorities learn about non-payment.
Such rules are valid from January 28, 2019 and apply to legal relations arising before this date. We told the details.
CBK to list the tax amounts
In 2019, the following CBC NDFL (Order of the Ministry of Finance of Russia dated 08.06.2018 No. 132n):
- 182 1 01 02010 01 1000 110 - code for listing NDFL From the income paid by the tax agent to the taxpayer. Except are the income obtained in accordance with Art. 227, 227.1, 228 of the Tax Code of the Russian Federation.
- 182 1 01 02020 01 1000 110 - Code to list the NDFL, obtained by an individual - an individual entrepreneur, a notary or a lawyer or a person engaged in other entrepreneurial activities under Art. 227 NK RF.
- 182 1 01 02030 01 1000 110 - Listing the tax from the income of individuals obtained under Art. 228 Tax Code of the Russian Federation.
- 182 1 01 02040 01 1000 110 - code to list income tax foreign citizensoperating in accordance with the patent. Payment NDFL represents in this case fixed advance payment And accomplished on the basis of Art. 227.1 NK RF.
With nuances, the payment of NDFLs can be found in the category "Terms and procedure for payment of NDFL in 2018-2019".
How to make a refund of an overlated inclined personal income tax agent?
If the tax agent overpaid NDFL, then it, in fact, reduced the income of the individual. The affected employee has the right to turn to the employer with a statement about the return of the overpaid amount of the tax. Tax legislation in paragraph 7 of Art. 78 of the Tax Code determines that the statute of limitations on such cases is 3 years, during which it is possible to write a statement.
After receiving the written appeal of the employee, the tax agent writes an application to its IFTS and applies documents capable of confirming the fact of overpayment. The tax authorities will decide within 10 days and report it to the employer. The tax agent is provided with the right to choose one of two ways to repay the arrears of the arrears:
- Book by overpayment in the account of future payments on personal income tax.
- Transfer the revealed overpayment amount to the taxpayer's account.
If the tax return through the employer is not possible, the taxpayer has the right to apply for a tax refund directly to the FTS. How to make an application for return of NDFL In this case, see our article.
RESULTS
The employer has the obligations of a tax agent in relation to income tax With payments in favor of workers. The employer should be calculated in a timely manner, to keep and transfer to the NDFL budget, as well as report to the budget for income tax. Failure to comply with the tax agent of their duties - a reason for a fine on the part of the regulatory bodies.
Since 2017, the payment period has changed Ndfl physical Persons, from the income of which the tax agent was unable to keep the tax on the income of individuals. In accordance with paragraph 6 of article 228 Tax Code Russian Federation The payment period of the NDFL was postponed from July 15 to December 1 of the year following the year in which income was paid, but the tax was not retained. At the same time, the physical person does not even need to submit a declaration in the form of a 3-NDFL for such income, the tax is paid on the basis of the notification obtained from the Federal Tax Service.
But this is all the theory. Now let's see what happened to me in practice. Declaration in form 3-NDFL, I decided to file. In it indicated the income from trade securitiesAs well as dividends from the RUSAL PLC in dollars with which the tax agent has not paid the tax. Brokerage account at the end of the year I try to leave without money, despite the horror broker, because It is better to hold the amount of tax on the deposit of six months (although this time it was counted to hold until the end of November) and submit a declaration.
A notice of the personal account of the taxpayer with the direction of the tax payment requirement has come much later - 2 August 2017. In the requirement it was stated that if it was left without execution until 08/21/2017, the tax authority will take measures to recover in judicial orderAnd will also send materials to the Investigative Bodies to address the issue of initiating a criminal case, if the amount of arreed allows you to assume the fact of a violation of the legislation on taxes and fees containing signs of a crime.
It is good that the Inn was listed in public services, but it is strange that FTS sent a notification later state service.
I reread the following articles of the Tax Code and can not understand, I did not understand something about the transfer of the amount of NDFL payment, the tax agent until March 1 did not apply for a taxable tax or is it a FTS error?
Update (August 18, 2017)
p.6. Article 228 of the Tax Code of the Russian Federation: taxpayers who received revenues, information about which are represented by tax agents into tax authorities in the manner prescribed by paragraph 5 of Article 226 and paragraph 14 of Article 226.1 of this Code, pay tax no later than December 1 of the year following the expired tax periodBased on the tax notification directed by the tax authority on the payment of tax, unless otherwise provided by paragraph 7 of this article.p.5. Article 226 of the Tax Code of the Russian Federation: If it is impossible to keep the tax agent from the taxpayer in the taxpayer, the tax agent is obliged in time on March 1, following the expired tax period, in which the relevant circumstances arose, in writing to inform the taxpayer and the tax authority in writing Accounting for the impossibility to keep the tax on the amount of income from which the tax, and the sum of the uncompressed tax is not retained. (as amended. Federal Law from 02.05.2015 N 113-FZ) (see text in the previous edition)
The form of the report on the impossibility of keeping the tax, on the amount of income from which the tax, and the amount of uncompressed tax, as well as the procedure for its submission to the tax authority are approved by the federal executive authority authorized to control and oversight in the field of taxes and fees. (as amended by Federal Law of 02.05.2015 N 113-FZ) (see text in the previous edition)p.14. Article 226.1 of the Tax Code of the Russian Federation: If it is impossible to fully hold the amount of tax in accordance with this article, the tax agent determines the possibility of holding the amount of the tax before the onset of the earliest date of the following dates: one month from the date of the end of the tax period in which the tax agent could not fully hold calculated tax amount; Dates for termination of the last contract concluded between the taxpayer and the tax agent, if there is a tax agent, the tax agent has implemented the tax calculation. If it is impossible to keep the taxpayer in a fully or partially calculated tax amount due to the termination of the term of the latter by the date of commencement of the Treaty, on the basis of which the Tax Agent is paying for which it is recognized as a tax agent, the tax agent within one month from the time of this circumstance in With writing notifies the tax authority at its place of accounting on the impossibility of the specified deduction and the amount of the taxpayer's debt. The payment of tax in this case is made by the taxpayer in accordance with Article 228 of this Code. Messages about the impossibility of holding the tax amount following the tax period are sent by the tax agent into the tax authorities up to March 1, following the expired tax period.
Appealed to the tax inspectorate. It turned out that in vain filed a declaration. My second half did not accept the declaration, because Not updated to the tax address, so the penalties were not charged, as a result of the payment of the NDFL - December 1, 2017. Since I filed a declaration, then according to the tax should pay tax until July 17, 2017:
In accordance with paragraph 6 of Article 228 of the Tax Code of the Russian Federation, taxpayers who received revenues, information about which are represented by tax agents to the tax authorities in the manner prescribed by paragraph 5 of Article 227 and paragraph 14 of Article 226.1 of this Code, pay tax no later than December 1, following the expired tax period, on the basis of a tax notification directed by the tax authority on the payment of tax, unless otherwise provided for in paragraph 7 of this article ("Tax Code of the Russian Federation (part Two)" from 05.08.2000 N 117-FZ (ed. from 29.07. 2017)). In this connection, in revenues received in 2016 to submit a declaration of 3-NDFL form, when the tax was not retained by the Tax Agent, not required.In accordance with paragraph 4, Article 228 of the NK FR, if the taxpayer independently calculates the amount of tax payable to the budget by providing a declaration in the form of 3-NDFL, the amount of tax payable to the budget, calculated on the basis of the tax declaration, is paid At the place of residence of the taxpayer for a period not later than July 15, following the expired tax period. The payment period of tax in 2017 was postponed by July 17, 2017 (first working day after the weekend).
In case of violation of the deadlines for submitting a declaration and tax payments, the tax authority sends the requirement to pay tax (arrears), penal and fine.
You, 04/02/2017 Presented the primary tax declaration paid in connection with the application simplified system Taxation for 2016, SOLASNO which the amount of tax payable to the budget was ...
In accordance with paragraph 1, paragraph 2 of Article 69 of the Tax Code of the Russian Federation requirement to pay the tax is recognized by the taxpayer's notice of the unpaid amount of the tax, as well as the obligation to pay within the established period of the unpaid amount of the tax. The requirement to pay the tax is sent by the taxpayer if he has arrears.
In accordance with paragraph 6 of Art. 69 of the Tax Code of the Russian Federation The requirement to pay the tax may be transferred to the head of the organization (its legitimate or authorized representative) personally, directed by mail by registered mail or transferred electronic form According to telecommunication channels of communication.
In accordance with paragraph 1, 2 of Art. 69, paragraph 2 of Article 70 of the Tax Code of the Russian Federation in your address in electronic form, a requirement was sent to your address .... On the payment of tax, collecting, penalties, a fine as of 01.08.2017.
Tax agents - These are persons who are entrusted with calculating, retention from the taxpayer and transfer taxes in budget System RF. Tax agents are admitted:
- russian organizations
- individual entrepreneurs
- private practice notaries
- lawyers, established lawyers
- separate divisions foreign organizations In the Russian Federation
A large share among all tax agents are occupied by organizations and individual entrepreneurs who are employers.
Note:
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Tax Agent Ndfl
In most cases, NFFLs must keep and pay tax agents to the budget (sources of income payments). But sometimes the recipient of income pays the tax independently (in such cases the organization will not be a tax agent) ().
The organization is not obliged to hold NDFL in cases:
- if the income is paid by an entrepreneur or another person engaged in private practice (for example, a notary, lawyer) ();
- if the income pays, the tax from which recipients pay independently ().
In other cases, the organization (a separate division of a foreign organization) is recognized as a tax agent and is obliged to keep the tax from the income recipient (paragraph 1 and 2 of Art. 226, Art. 226.1 of the Tax Code of the Russian Federation). At the same time, separate divisions of foreign organizations must fulfill the duties of tax agents, regardless of whether they have the status of permanent missions or not, there is a balance and bank accounts or not (the emails of the Ministry of Finance of Russia dated August 6, 2013 No. 03-04-06 / 31538 and on November 18, 2009 No. 03-04-06-01 / 299).
Since 2015, the obligations of the Tax Agent of the Organization must comply with their foreigners who have labor activity in Russia. When paying income, such employees should be credited fixed amounts tax paid by foreigners when acquiring patents (clause 2 of Art. 226, Art. 227.1 of the Tax Code of the Russian Federation).
For irritation (incomplete retention) and (or) non-removal (incomplete listing) Tax agents are responsible for the Tax Code of the Russian Federation. In some cases, employees of the organization can attract administrative () and criminal liability (Article 199.1 of the Criminal Code of the Russian Federation).
In revenues, in respect of which the organization is recognized as a tax agent, it is not entitled to impose on the recipients of income of the obligation to independently count and pay NDFL. This possibility is not provided with tax legislation (). Even if this provision is recorded in the labor (civil-law) contract or an additional agreement to it, it will be considered insignificant. Responsibility for the timely and complete transfer of the tax to the budget in this case is still imposed on the tax agent. Similar clarifications are contained in the letters of the Ministry of Finance of Russia of April 25, 2011 No. 03-04-05 / 3-292, of June 15, 2010 No. 03-04-06 / 3-148.
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Where to list Ndfl
The article will help learn where to list the personal income tax from the income of the employees of the IP, using UPN and PSN and other tax regimes.
1. Organizations are transferred to the maintenance of NDFL
according to the details of the tax inspectorate in which the organization is registered (). At the same time, for organizations that have separate divisions, there is a special procedure for payment of the NDFL, which is described below.
Payment orders for the transfer of tax with the Regulation of the Bank of Russia of June 19, 2012 No. 383-P and the rules approved by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
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2. Where to pay personal income tax for separable units
For organizations that have separate divisions, there is a special procedure for payment of NDFL.
From income that employees get from separed divisionNDFL must be transferred to the details of the tax inspectorate in which this unit is registered. Such an order is applied regardless of which an employee is working on: on labor or civil law. This follows from paragraph 3 of paragraph 7 of Article 226 of the NC and the Letters of the Ministry of Finance of November 22, 2012 No. 03-04-06 / 3-327, FTS dated 01.02.2016 No. BS-4-11 / 1395.
Employee works in several units
If an employee works in the head office of the organization, and part-time - in its separate division, the amount of NDFL lists separately:
- from the income received in the head office - to the tax inspection at the place of registration of the company;
- from the revenues received in a separate division - to the tax inspectorate at this unit.
If within a month the employee works in several separate divisions, then list the NDFL from its income at the place of registration of each of them. Tax consider taking into account the salary, a accrued employee for actually spent time in each of the divisions and in the head office. This is stated in the letters of the Ministry of Finance of 06.02.2018 No. 03-04-06 / 6908, from 01.03.2017 No. 03-04-06 / 11798.
If the employee was sent to a separate division of the Organization on a business trip, then the NDFL from its income should be transferred to the tax inspectorate of the Head Office. Such a conclusion follows from the FNS letter of 05/15/2014 No. SA-4-14 / 9323.
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3. Entrepreneurs lists the income tax
at the place of their residence at general System taxation.
IP, combining USN and UNVD, pays NDFL from employee income in different IFTS
NDFL from the revenues of employees engaged in activities, the entrepreneur lists at the place of accounting as a "inlet". A letter of FTS dated 25.02.2016 No. BS-3-11 / [Email Protected]
And the tax from the revenues of workers employed in the field of business, subject to USN, is paid to the Budget at the place of residence of the IP. Naturally, to perform the duties of the tax agent using this rule, you need to conduct separate accounting of income obtained in different types of activities.
Please note that if the same employee performs labor duties related to activities related to different modes Taxation (and ENVD, and USN), the tax with its remuneration also needs to be divided accordingly and pay in different inspections.
IP maintains a business not where it lives: where to pay personal income tax for workers and tax on the USN
An individual entrepreneur who applies a simplified tax system, lists the tax at the place of residence. This is true in the case when IP is maintained by a business in another region. A similar rule is valid and when paying PMFL with wages employees. Details - in the letter of the Ministry of Finance of Russia dated July 27, 18 No. 03-11-11 / 53003.
Lead separate accounting on USN and UNVD, passing reports via the Internet (for new IP - year for free)
If the entrepreneur has hired employees, then he is recognized as a tax agent on personal income tax. That is, it is obliged to calculate, keep and pay a tax on the budget for wages of its employees (paragraph 1 of Art. 226 of the Tax Code of the Russian Federation). It is established that NDFL, calculated and held by the tax agent, is listed in the budget at the place of accounting (place of residence) of the tax agent. Therefore, even if IP is conducting business in another region, and, accordingly, employees work there, NDFLs with their salaries still lists at the place of their residence. If the entrepreneur moves to a permanent residence in another subject of the Russian Federation, then the tax will pay the budget for the new place of residence.
IP on UNVD or PSN Patent Taxation System
according to paragraph 1 and 4 of paragraph 7 of Article 226 of the Tax Code of the Russian Federation, lists the inspection tax on the place of accounting in connection with the management of such activities.IP combines simplified USN with UTII
NDFL from salaries of hired employees should be transferred to different tax inspectorates. With the salaries of employees engaged in activities on the USN, the tax is listed in the residence of the entrepreneur. And from the revenues of employees employed in AVD, at the place of operation.If the employee is simultaneously busy in both types of activity, the tax with his salary needs to be distributed. Part of the tax, which refers to income from activities on the USN, is listed in the inspection at the residence of the entrepreneur. And the tax on income in terms of activities on UNVD is to inspection at the place of operation. Such clarifications are given in the letter of the Federal Tax Service of Russia of February 25, 2016 No. BS-3-11 / 763.
The share of tax is determined in proportion to the share of income for each type of activity in the total amount of income. For example, the amount of NDFL, held from the employee's salary for the month, amounted to 26,000 rubles. The share of revenues from the activities on the UPN for this month was 0.75. The amount of personal income tax that needs to be listed in the residence of the entrepreneur, equal to 19 500 rubles. (26 000 rubles. × 0.75). The amount of personal income tax that needs to be listed at the place of operation on UNVD - 6500 rubles. (26 000 rubles. - 19 500 rubles).
IP, using USN and PSN
The income tax of individuals from income paid by workers engaged in activities in respect of which the USN - simplified taxation system is applied, should be transferred to the budget at the place of accounting of an individual entrepreneur in tax authority At the place of residence, and from income paid by employees engaged in activities in respect of which the PSN is applied -patent taxation system is to the budget at the place of accounting of an individual entrepreneur in connection with the implementation of such activities. Letter of the Ministry of Finance of the Russian Federation of April 8, 2016 No. 03-04-05 / 20062
In field ( 105
) The payment order indicates the value of the Code of the OCTMO of the municipality, in whose territory funds are mobilized (the importance of the territorial inspection of the FTS).
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Where to rent 2-NDFL, 6-NDFL
| No. p / p | Who and where and gets income | Where pays, feed forms | Base |
|---|---|---|---|
| 1 | Employees of the headquarters receive income from the headquarters | In the Tax Inspectorate of the Location of the Head Department | |
| 2 | Employees receive income from separate divisions | In tax inspects on the location of the separated divisions. Make up for each separate division. Even if these divisions are registered in the same tax inspectorate | abz 4 p. 2 art. 230 NK RF, letter FTS dated December 28, 2015 No. BS-4-11 / 23129 |
| 3 | Employees at the same time receive income in the head office, and in separate divisions:
|
| letters of the Ministry of Finance of Russia dated August 7, 2012 No. 03-04-06 / 3-222, the Federal Tax Service of Russia of May 30, 2012 № UD-4-3 / 8816 |
| 4 | Employees of separate divisions receive income from separate divisions that are in one municipality, but in the territories of various tax inspections | In the inspection at the place of accounting. You can register in any inspection in the territory of the municipality. In this inspection and provide certificates for all separate units that are located in the territory of the municipality | abz 3, para. 4 p. 2 art. 230 NK RF |
| 5 | Employees working for entrepreneurs in AVD activities or patent taxation system | In the inspection at the place of activity on the UTII or the patent taxation system | abz 6 p. 2 Art. 230 NK RF |
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Penalty for late payment of NDFL
When listed the NDFL to the budget, tax agents must comply with the deadlines established by the Tax Code of the Russian Federation. The provisions of Articles 227 and 228 of the Tax Code of the Russian Federation, according to which NDFL can pay at the end of the year, do not apply to tax agents.
According to the Tax Code of the Russian Federation, the tax inspectorate may recover from the Tax Agent fine in the amount of 20 percent from the amount of NDFL to be deducted and (or) transfer to the budget:
- if within the prescribed period, the tax agent has not kept (not fully held) tax from cash paid by the counterparty;
- if within the prescribed period, the tax agent has not listed (not fully listed) to the budget withheld tax amount.
The use of penalties does not exempt the tax agent from the obligation to transfer to the budget withholding tax amount (). Moreover, the tax inspectorate may recover these amounts in indisputable order (clause 1, paragraph 1 of Art. 47 of the Tax Code of the Russian Federation).
If NDFL is listed in the budget later installed deadlines, In addition to penalties, the inspection may accrue the organization of penalties (). Associate as a whole on the organization, taking into account the date of receipt of income by each employee and actual timing hold Ndfl Tax agent (p. 2 letters of the Federal Tax Service of Russia of December 29, 2012 No. AC-4-2 / \u200b\u200b22690).
The fine under Article 123 of the Tax Code of the Russian Federation can be avoided if the organization proves that it did not have the opportunity to keep Ndfl from the employee (paragraph 21 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57). At the same time, transfer the tax agent to the budget to the budget at the expense of own funds, the tax agent is not required (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation). If it is impossible to keep NDFL, the organization is obliged to notify the tax inspectorate in form 2-NDFL
| Additional links on the topic |
- The date of receipt of income, the timing of the list of personal income NDFL
The timing of the list of personal income PFFL into the budget from vacation and other payments is given. The dates of obtaining income for the purposes of Ndfl is given.
1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers established lawyers, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received incomes specified in paragraph of this article, are obliged to calculate , to keep the taxpayer and pay the tax amount calculated in accordance with this Code, taking into account the features provided for in this article. The tax on the incomes of lawyers is calculated, is held and paid by the Board of lawyers, law bureaus and legal advice.
The present paragraph referred to in the present paragraph of this paragraph in this chapter.
2. The calculation of the amounts and payment of the tax in accordance with this article is made for all taxpayer income, the source of which is the tax agent, with a test for the previously retained tax amounts (with the exception of income for which the calculation of tax amounts is made in accordance with this Code), And in cases and however, provided for in this Code, also taking into account the decrease in the amount of fixed advance payments paid by the taxpayer.
Features of calculation and (or) paying tax on certain types of income are established by articles, and this Code.
3. Calculation of tax amounts is made by tax agents on the date of actual income generation, determined in accordance with this Code, a growing outcome from the beginning of the tax period in relation to all income (except income from participation In the organization, as well as incomes in respect of which the calculation of the amounts of tax is made in accordance with this Code), in respect of which the tax rate is applied, established by clause 1 of this Code, accrued taxpayer for this period, with a credit-held amount held in previous months of the current tax period tax.
The amount of tax in relation to income in respect of which other tax rates, as well as to income from equity participation in the organization, is calculated by a tax agent separately for each sum specified incomeaccrued to the taxpayer.
The calculation of the tax amount is made without taking into account the income received by the taxpayer from other tax agents, and withheld by other tax agents of the tax amounts.
4. Tax agents are required to keep the accrued tax amount directly from the taxpayer's income in their actual payments, taking into account the characteristics established by this clause.
When paying a taxpayer income in a natural form or receipt by the taxpayer income in the form of material benefit, the deduction amount of the tax is made by the tax agent at the expense of any income paid by the tax agent taxpayer in cash. At the same time, the detected tax amount cannot exceed 50 percent of the amount of income paid in cash.
The provisions of this clause do not apply to tax agents who are credit institutions regarding the deduction and payment of taxes from the income received by the Clients of the specified credit organizations (With the exception of customers who are employees of these credit institutions) in the form of material benefits determined in accordance with subparagraphs 1 and 2 of paragraph 1 of this Code.
5. If it is impossible to keep the tax agent from the taxpayer during the tax period, the tax agent is obliged on March 1, no later than March 1, following the expired tax period, in which the relevant circumstances arose, in writing to inform the taxpayer and the tax authority on the place of interest about the inability to keep Tax, about income amounts, with which the tax is not retained and the sum of the uncompressed tax.
The form of the report on the impossibility of keeping the tax, on the amount of income from which the tax, and the amount of uncompressed tax, as well as the procedure for its submission to the tax authority are approved by the federal executive authority authorized to control and oversight in the field of taxes and fees.
Tax agents - Russian organizations that have separate divisions, organizations related to the category of largest taxpayers, individual entrepreneurs who consist in the tax authority at the place of implementation of activities in connection with the use of the tax system in the form of a single tax on imputed income for certain types of activities and (or) the patent taxation system, report the amounts of income from which the tax is not retained, and the sum of the inconspicuous tax in the manner similar to the procedure provided for in paragraph 2 of this Code.
6. Tax agents are obliged to list the amounts of the calculated and retained tax no later than the day following the day of payment of the income taxpayer.
When paying an income taxpayer in the form of temporary disability benefits (including a child care allowance) and in the form of payment of vacations, tax agents are obliged to list the amounts of the calculated and retained tax no later than the last number of the month in which such payments were made.
7. The total amount of tax, calculated and retained by the tax agent at the taxpayer, in respect of which it is recognized as a source of income, is paid to the budget at the place of accounting (place of residence) of the tax agent in the tax authority, unless otherwise established by this clause.
Tax agents - Russian organizations specified in the paragraph of this article, which have separate divisions, are obliged to list the calculated and retained tax amounts in the budget both at the place of their find and the location of each of their separate divisions.
The amount of tax payable to the budget at the place of finding a separate division of the organization is determined on the basis of the amount of income to be taxed, accrued and paid to the employees of this separate unit, as well as based on the amount of income accrued and paid under civil law agreements concluded with individuals a separate division (authorized persons of a separate division) on behalf of such an organization.
Tax agents are individual entrepreneurs who consist in the tax authority at the place of implementation of activities in connection with the use of the tax system in the form of a single tax on the imputed income for certain types of activities and (or) the patent system of taxation, from the incomes of employees are obliged to list the calculated and Restrained tax amounts to the budget at its own accounting in connection with the implementation of such activities.
7.1. Tax agents for the purposes of this chapter are Russian organizations that produce the following money allowance, monetary content, wages, other remuneration (other payments) to military personnel and persons of civilian personnel (federal civil servants and employees) of the Armed Forces of the Russian Federation.
The total amount of tax, calculated and retained by the tax agent with the specified amount, is transferred to the budget at the place of accounting for the tax agent in the tax authorities.
8. Caused by the tax agent from the incomes of individuals in respect of which he is recognized as a source of income, the total amount of tax exceeds 100 rubles is listed in the budget in the order established hereinafter. If the total amount of the taxable tax payable to the budget is less than 100 rubles, it is added to the tax amount to be transferred to the budget next month, but not later than December of the current year.
9. Payment of tax at the expense of tax agents is not allowed. When concluding contracts and other transactions, the inclusion of tax reservations is prohibited, in accordance with which the income paying agents make commitments to carry the costs associated with the tax pay for individuals.
The provisions of Article 226 of the Tax Code are used in the following articles:- Accounting for organizations and individuals
4.8. Registration (deregistration) in the tax authority russian organization As a tax agent specified in paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation, is carried out by tax authorities on the basis of an application submitted by this organization to the tax authority at its location in electronic form in telecommunication channels of communication or through personal Area A taxpayer, within five days from the date of receipt of such a statement, and in the same time the organization is sent notice of registration (deregistration) in the appropriate tax authority as a tax agent.
- Revenues not subject to taxation (exempted from taxation)
72) Revenues received by taxpayers from January 1, 2015 to December 1, 2017, upon receipt of which the tax agent tax was not retained, information about which is represented by the tax agent in accordance with the procedure established by paragraph 5 of Article 226 of the Tax Code, with the exception of income:
- Features of the calculation of the tax against certain types of income. The procedure for paying tax
4) individuals receiving other revenues upon receipt of which the tax agent was not retained, with the exception of income, information about which are represented by tax agents in the manner prescribed by paragraph 5 of Article 226 and paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, proceeding from the amounts of such income;
