Tax agent- this is an organization that the Tax Code of the Russian Federation obliges to calculate and transfer to the budget not for itself, but for another taxpayer - another organization or.
We can say that tax agents are legal intermediaries between taxpayers and fiscal authorities on the collection and transfer of taxes.
Tax agents are granted by the state the same rights as taxpayers.
The tax agent withholds the calculated tax from cash payments to the taxpayer.
If it is impossible to withhold tax (for example, when issuing income in kind), then the tax agent is obliged to report this and the amount of debt to his IFTS.
By general rule this must be done within a month from the date when the tax agent became aware of the impossibility to withhold the tax.
And if it is impossible to withhold personal income tax - no later than March 1 of the year following the year in which the individual was paid income from which tax was not withheld.
The tax agent must also:
keep records of income paid to taxpayers and taxes calculated from them;
report to your IFTS on the performance of the duties of a tax agent.
Thus, the duties of tax agents include:
correctly and timely calculate, withhold and pay taxes to the budget;
notify the specialists of the tax authorities in writing about the impossibility of withholding tax, and about the amount of unwithheld tax;
keep analytical records of accrued and paid income, including in the context of taxpayers;
rearrange in tax authority documents confirming the completeness and correctness of the calculation and payment of taxes;
within 4 years to ensure the safety of the above documents.
An organization can become a tax agent for three taxes - personal income tax, VAT and income tax. At the same time, it does not matter whether the general taxation system or a special regime is applied, for example, the simplified tax system or UTII.
Tax agent for personal income tax
All organizations are tax agents for personal income tax.
When paying individuals salaries or other income in cash, including under civil law contracts for the performance of work, the provision of services or copyright contracts, the organization must calculate and withhold personal income tax from their income and transfer tax to the budget.
Tax agent for VAT
An organization can become a tax agent for VAT if it performs, in particular, the following operations:
rents municipal or state property from authorities;
purchases from a foreign seller who is not registered with the tax authorities of the Russian Federation goods (works, services), the place of sale of which is recognized as the territory of the Russian Federation.
income tax agent
An organization becomes a tax agent for income tax:
when paying dividends to another organization;
when paying income to a foreign organization that does not have a permanent establishment in the Russian Federation.
Penalties
If the tax agent does not withhold or transfer (not fully withhold or transfer) the tax on time, the IFTS may fine the organization 20% of the amount to be withheld or transferred.
In addition, penalties will be charged to the tax agent for late withholding and (or) transfer of tax.
Still have questions about accounting and taxes? Ask them on the accounting forum.
Tax agent: details for an accountant
- Who will return personal income tax to the taxpayer - the budget or the tax agent?
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- Redemption of treasury property: on payment of VAT to tax agents
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- Advance payment to employees on the last day of the month: risks for the tax agent
Day of the month. The fulfillment by employers of the duties of a tax agent is not an easy burden associated with ... a month. From the point of view of the duties of a tax agent (employer) in law enforcement and ... contract). The calculation of personal income tax amounts is carried out by tax agents on the date of actual receipt of income ... and most importantly, it is acceptable for execution by tax agents (employers) ... But like a “fly in the ointment ... minute of the last day), respectively, the tax agent does not yet have the opportunity .. .
- A tax agent who overdue the transfer of personal income tax, but corrected the error in time, should not be held liable
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- The duty of the tax agent for VAT by the buyer of state property was improperly fulfilled
The conditions for recognizing an economic entity as a tax agent are determined. In particular, the obligation ... of municipal property, the buyer is recognized as a tax agent, while observing the following ... similar actions of a tax agent? Can the arrears be collected from the tax agent ... on tax? Unfortunately (for tax agents), the recovery ... failure to fulfill the duty of a tax agent when acquiring municipal property. In other words, a tax agent (like...
- Can a tax agent be a "other person"?
Is the tax agent obliged to withhold from the income of the taxpayer? Tax, in addition to the taxpayer, can ... from the income of the taxpayer is obliged to withhold the tax agent? Do they level the obligation... that the obligations of tax agents established by the Tax Code to calculate, withhold taxes from... The Russian Federation defines a clear sequence of actions of a tax agent when paying income to a taxpayer: ... Can a tax agent be a "other person"? It would seem that tax agents fall under this...
- Features of the transfer of personal income tax by tax agents with separate divisions
The Russian Federation does not contain rules that provide tax agents with separate divisions, independently ... we note that in a similar manner, tax agents are required to submit tax reports ... in the situation under consideration, it is the duty of the tax agent to distribute the tax withheld when paying ... responsibility for the improper performance by the tax agent of his duties, in particular ... employees of separate divisions, for tax agents, any of the interested ...
- Under a license agreement, a software product was purchased from a foreign company (works via the Internet): is it necessary to pay VAT as a tax agent
Internet. Is the organization a tax agent for VAT in this situation... Internet. Whether the organization is a tax agent for VAT in this situation ... the organization does not have the obligations of a tax agent for VAT. Justification of the conclusion: ... 2 tbsp. 161 of the Tax Code of the Russian Federation, tax agents are recognized, in particular, organizations ... which may give rise to the duties of a tax agent, foreign persons who are not ...). In this case, the duties of the tax agent for the calculation and payment of tax ...
- Simplified - VAT tax agent
Is the organization in this case a tax agent for VAT? The organization applying ... is the organization in this case a tax agent for VAT? Question: Organizations ... are released from the duties of tax agents, including tax agents for VAT. B... are not exempted from fulfilling the duty of a tax agent, a Russian organization acquiring from a foreign ... Tax Code of the Russian Federation: the tax base is determined by tax agents; tax agents are required to calculate, withhold from the taxpayer ...
- How to pay personal income tax to tax agents and not get confused
The amount of tax calculated and withheld by the tax agent from the taxpayer in respect of which ... at the place of registration (place of residence) of the tax agent with the tax authority, if otherwise ... 02.05.2015 No. 113-FZ). Tax agents are Russian organizations that have separate subdivisions ... The Russian Federation does not contain rules that provide tax agents with the opportunity to independently choose a separate subdivision ...
- Does a Russian organization act as a VAT tax agent when purchasing services via the Internet from a foreign citizen?
Situations to pay VAT as a tax agent? V Lately services often... situations to pay VAT as a tax agent? For a reasonable answer to this ... "Internet", etc.) Tax agent or not? When selling services ... a Russian organization acting as a tax agent (clause 1, article 161 of the Tax Code ... should not act as a tax agent). Confirms the specified position and the recent...
- Personal income tax in 2018: clarifications of the Ministry of Finance of Russia
This tax agent. If such information is not brought to the tax agent, the tax agent ... the tax agent, including before the conclusion of an agreement with the tax agent, in the presence of which the tax agent ... the taxpayer did not submit such an application to the tax agent, the tax agent calculates and withholds .. . collection, payer of insurance premiums, tax agent), we believe it is possible before the legislative ... , payer of insurance premiums, tax agent), we believe it is possible before the legislative ...
- Is it possible to avoid a fine if personal income tax is paid late?
Within the prescribed period, personal income tax, a tax agent illegally uses the money of taxpayers ... provides for liability for improper performance by a tax agent of his duties, in particular ... such a delay can only be used by tax agents who have submitted false tax returns. ... clause 2, according to which the tax agent is relieved of the liability provided for by the named ... in relation to tax agents for personal income tax, but also in relation to tax agents for ...
- Legality of using tax clauses on the example of personal income tax, VAT and income tax
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An organization that pays income to its employees acts as a tax agent for personal income tax.
What do income tax agents do?
According to article 24 of the Tax Code of the Russian Federation, tax agents are obliged to:
- correctly and timely calculate taxes,
- withhold taxes from the money paid to taxpayers,
- transfer taxes to the budget.
From the position of personal income tax, this is possible if the tax status of an individual is correctly determined.
The tax code does not oblige individuals to confirm their status, however, the tax agent is obliged in the relevant registers tax accounting for personal income tax indicate the tax status of individuals in respect of which they are a source of income. The problem is that the list of documents that serve as the basis for confirming tax status is not defined at the legislative level.
Webinars for accountants
The answer can be given by clarifications from the regulatory authorities, for example, Letter of the Ministry of Finance of the Russian Federation dated April 26, 2012 No. 03-04-05 / 6-557.
In addition, the website of the Federal Tax Service of the Russian Federation posted the Information Notice of the Federal Tax Service of the Russian Federation “On the procedure for confirming the status of a tax resident of the Russian Federation”, which provides an approximate list of documents for confirming the status and considers the possibility of a written application to the tax authority for confirmation of tax status.
In the Russian Federation, there is only one test for determining the tax status of an individual - the test of physical presence on the territory of the Russian Federation. It is the fact of being on the territory of the Russian Federation that needs to be confirmed or denied individuals. From the position of the regulatory authorities, the time spent on the territory of the Russian Federation can be determined:
- according to the checkpoint marks in the passport,
- employment contract,
- certificate from the place of work, study,
- certificate from medical institution,
- certificate of registration at the place of temporary residence, etc.
At the same time, according to the position of the Ministry of Finance of the Russian Federation, the border control mark in the migration card does not confirm the tax status of a person (Letter of the Ministry of Finance of the Russian Federation of December 29, 2010 No. 03-04-06 / 6-324).
The object of personal income tax is income that has a monetary, in-kind form, or received in the form of material benefits. The webinar discussed in detail the procedure for forming a tax base for income in the form of material benefits.
Calculation of personal income tax by a tax agent
V general view the formula for calculating income in the form of material benefits from savings on interest for the use of credit funds looks like this:
MV \u003d (2/3 StR (or 9%) - Pd) x C x Kd / 365 (366),
МВ - material benefit;
2/3StR - the amount of 2/3 of the current refinancing rate of the Central Bank of the Russian Federation for funds in rubles or 9% if the funds are in foreign currency;
Pd - percentage according to the terms of the loan or loan agreement;
C - the amount of borrowed or credit funds;
Kd - the number of days of using the funds;
365 (366) - the number of calendar days in a year.
In some cases, stipulated in Art. 212 of the Tax Code of the Russian Federation, the material benefit from savings on interest for the use of credit, borrowed funds is not determined.
For example, in the case of a taxpayer acquiring an apartment or a room at the expense of such credit or borrowed funds.
Income in the form of material benefit is not determined in case of simultaneous fulfillment of the following conditions:
- purposeful use of funds for the purchase of housing,
- the taxpayer has an unused right to a property tax deduction,
- submission by the taxpayer of a notification from the tax authority.
It should be noted that the material benefit in this case is not determined from the month the taxpayer submits a tax notice from the tax inspectorate (Letter of the Ministry of Finance of the Russian Federation dated 13.04.11 No. 03-04-06 / 6-87).
For recalculation of tax on material benefits, the taxpayer must contact the tax authority and submit a tax return.
The withholding agent can provide the taxpayer with a number of tax deductions:
- standard tax deductions;
- social tax deduction for contributions to non-state pension insurance, voluntary pension insurance, voluntary life insurance, as well as for the payment of additional insurance premiums;
- property tax deduction for expenses for the purchase or construction of housing.
Since 2016, a social deduction has been added for the education of the taxpayer and the child of the taxpayer, medical services and medicines, including expensive ones.
The main deduction that the tax agent provides to the taxpayer is the standard tax deduction. The practice of applying this deduction in a number of cases of applying the norms of tax legislation raises questions. For example, is it possible to accumulate the amount of the deduction during the tax period if the taxpayer has no income in certain periods? When resolving this issue, you can refer to the explanations provided by the Federal Tax Service of the Russian Federation. So, in the Letter of the Federal Tax Service dated May 29, 2015 No. BS-19-11 / 112 "On consideration of the appeal" it is stated that the taxpayer is entitled to a tax deduction for each month of the tax period, and when providing a deduction for children - subject to income restrictions of 280,000 rubles, including months when the taxpayer had 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 to the fact that the unused amount of the deduction for the next tax period is not transferred.
Social tax deductions can be provided to a taxpayer by a tax agent only on the condition that, at the request of the taxpayer and from his income, the organization transfers insurance premiums. The list of documents for granting a deduction by tax legislation is not specified. In its letters, the Ministry of Finance of the Russian Federation indicates that the main documents are:
- taxpayer's statement;
- agreement on pension provision;
- copies of the license of the insurance company;
- extract from the personal account;
- copies of documents confirming the relationship of the taxpayer with the persons in whose favor the contributions are transferred.
In terms of providing a property tax deduction for the purchase or construction of housing, it should be noted that a tax agent has the right to provide a deduction only if the taxpayer submits an application and a tax notice to the accounting department of the organization. In this case, the deduction begins to be provided from the month of submission of these documents. The tax agent does not recalculate the previous months of the tax period. For a full refund of the tax paid in the tax period, the taxpayer should contact the tax authority at the end of the tax period and submit a tax return.
More details about the documents that the taxpayer submits to the tax authority along with the tax return can be found in the Letter of the Federal Tax Service of the Russian Federation dated November 22, 2012 No. ED-4-3 / [email protected]
And now let's talk about the responsibility of tax agents (Article 123 of the Tax Code of the Russian Federation):
- non-withholding or non-transfer of personal income tax to the budget is punishable by a fine of 20% of the amount to be withheld (transferred)
- failure to notify the tax authority of the impossibility of withholding tax - a fine of 200 rubles. for each unsubmitted document
- failure to provide a certificate under f. 2-personal income tax - a fine of 200 rubles. for each unsubmitted document
Separately, at the webinar, an issue that is important and relevant for tax agents was considered. This is a question about the collection and return of personal income tax amounts. So, if the tax agent did not withhold or did not fully withhold personal income tax, then he must perform the following actions:
- the tax agent withholds the missing amount from other payables to such an individual. to the person of the amounts of income (clauses 1, 4 of article 226 of the Tax Code of the Russian Federation);
- if it is impossible to withhold - notifies in writing the amount of debt to an individual and to the tax authority. In this case, it is considered that the duty of the tax agent has been fulfilled.
The tax agent withheld personal income tax excessively
If the tax agent withheld personal income tax excessively, then he is obliged to return such amounts. Wherein:
- the tax agent notifies the individual in writing of the fact and the amount of the excess tax withheld within 10 days from the moment the fact is discovered (paragraph 2, clause 1, article 231 of the Tax Code of the Russian Federation);
- an individual writes an application to a tax agent (clause 1, article 231 of the Tax Code of the Russian Federation);
- the tax agent returns the excess withheld tax in 3 month(paragraph 1, clause 1, article 231 of the Tax Code of the Russian Federation). This can be done at the expense of the personal income tax of this employee or the tax withheld from the income of other individuals. If this is not possible, then the tax agent, within 10 days from the date of receipt of the application from the individual, applies to the tax authority for the refund of the overpayment and submits an extract from the tax accounting register for the period of excessive withholding (paragraph 6.8, clause 1, Art. 231 of the Tax Code of the Russian Federation).
The tax agent has the right to return personal income tax at his own expense, without waiting for a refund from the budget (paragraph 9, clause 1, article 231 of the Tax Code of the Russian Federation).
It is possible to set off the overpayment of personal income tax against future payments. To do this, you need to get a taxpayer's application. In turn, the tax agent submits an application to the tax inspectorate and the tax inspectorate, within 5 days after the decision is made, informs the tax agent about the possibility of offsetting (clause 9, article 78 of the Tax Code of the Russian Federation).
If the taxpayer during the tax period changed his tax status from a tax non-resident to the status of a tax resident, recalculation of personal income tax is possible only at the end of the year, upon submission by the taxpayer of a tax return and documents confirming the tax status of a resident of the Russian Federation (clause 1.1 of article 231 of the Tax Code of the Russian Federation ).
In Kontur.Shkole: changes in legislation, features of accounting and tax accounting, reporting, wages and personnel, cash transactions.
The tax agent is complex concept used in the legislation on taxes and fees. In the article we will tell you what this definition means, what relationships taxpayers and tax agents enter into, in what cases the company acts as a tax agent, an example of fiscal payments and situations that lead to agency.
Tax agents and tax collectors
The concept of "tax agent" is disclosed in the Tax Code of the Russian Federation - this is devoted to. This is a person who, in accordance with the requirements of the law, is obliged to calculate and withhold the fiscal payment from the taxpayer, as well as transfer the withheld amounts to the budget of the Russian Federation at the time specified in the law.
Until 2007, in the practice of taxation, there was the concept of "tax collector". They were recognized as persons authorized to collect funds in payment of fiscal payments from taxpayers. Their rights and obligations were regulated article 25 of the Tax Code of the Russian Federation. On 01.01.2007, this article ceased to be valid. Currently, the concept of "tax collector" in the legislation of the Russian Federation is not used.
Rights and obligations
Article 123 of the Tax Code of the Russian Federation provides for a fine in the amount of 20% of the unlawfully withheld and (or) unremitted amount of tax.
Criminal liability (Article 199.1 of the Criminal Code of the Russian Federation) occurs in case of failure to fulfill duties in personal interests that resulted in non-transfer of tax on a large and especially large scale and provides for not only the imposition of a fine, but also imprisonment.
Organizations that make payments to individuals under labor and civil law contracts are tax agents for personal income tax. They are required to calculate, withhold and pay tax to the budget, as well as report to the tax office. Questions related to the preparation and submission of personal income tax returns are discussed in an interview with Sergey Razgulin, Acting State Counselor of the Russian Federation, Grade 3
07.04.2017In what documents should tax agents keep records of income paid to individuals, as well as calculated and withheld amounts of personal income tax?
Tax accounting during the tax period (calendar year (Article 216 of the Tax Code of the Russian Federation)) is maintained in the appropriate register, which is compiled for each individual.
This document should make it possible to identify the individual taxpayer, the type of income paid to him and the tax deductions, the amount of income, the dates of their payment, the tax status of an individual, the dates of withholding and transfer of personal income tax to the budget, as well as the details of the payment document.
The tax agent independently develops and approves by order the form of the register and the procedure for reflecting analytical data and data from primary accounting documents in it. In practice, this form is included in the annexes to accounting policy for tax purposes.
Based on the data of the register, a certificate 2-NDFL is filled out (approved by order of the Federal Tax Service of Russia dated 10/30/2015 No. ММВ-7-11 / [email protected]) and calculation in the form 6-NDFL (approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/ [email protected]).
What sanctions does the legislation provide for the lack of registers?
By virtue of Article 120 of the Tax Code, the absence of registers is recognized as a gross violation of the rules for accounting for income, expenses and objects of taxation. It entails a penalty in the form of a fine in the amount of 10,000 rubles.
The same article recognizes as a violation the systematic (two or more times during a calendar year) untimely or incorrect reflection in the registers of business transactions.
At the same time, the erroneous reflection of the date of actual receipt by an individual of income in the form of wages as the date of its payment is not a basis for holding liable under Article 120 of the Tax Code (letter of the Ministry of Finance of Russia dated April 18, 2014 No. 03-04-06 / 17867).
Are the registers included in the list of personal income tax reporting that the organization submits to the tax office?
The registers themselves are not included in the list of reporting submitted by the tax agent. However, inspectors, if necessary, can request them (Article 93 of the Tax Code of the Russian Federation).
According to the Tax Code, an organization submits to the inspectorate at the place of its registration documents containing information for the past tax period on the income of individuals and the amounts of tax calculated, withheld and transferred to the budget (clause 2 of article 230 of the Tax Code of the Russian Federation) (form 2-NDFL for each individual).
Codes for types of income and deductions for filling out form 2-NDFL (Order of the Federal Tax Service of Russia dated September 10, 2015 No. MMV-7-11 / [email protected]), as well as the procedure for its submission (Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected]) are established by the Federal Tax Service of Russia in separate orders.
I note that since 2017, some codes of income and deductions have been excluded and new ones have been introduced (Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/ [email protected]). At the same time, the website of the Federal Tax Service of Russia contains information on the application of new codes and when filling out reports for 2016 (https://www.nalog.ru/rn77/news/tax_doc_news/6358196/).
The deadline for submitting form 2-NDFL is annually no later than April 1 of the year following the expired one (clause 2 of article 230 of the Tax Code of the Russian Federation). When the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, then the end of the term is considered the next working day following it (clause 7, article 6.1 of the Tax Code of the Russian Federation).
In 2016 appeared new form reporting - "Calculation of the amounts of personal income tax calculated and withheld by the tax agent" (form 6-personal income tax) (approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11 / [email protected]).
All tax agents are required to report on it, including persons recognized as tax agents when carrying out transactions with securities(Article 226.1, paragraphs 2, 4 of Article 230 of the Tax Code of the Russian Federation).
The calculation contains generalized information on the whole for all individuals (clause 1, article 80 of the Tax Code of the Russian Federation), without specific personal data.
It is filled in on an accrual basis for the reporting dates: March 31, June 30, September 30, December 31 and submitted to the tax office no later than the last day of the month following the corresponding reporting period. For the tax period, the calculation is submitted no later than April 1 next year(Clause 2, Article 230 of the Tax Code of the Russian Federation).
I note that if an income payment operation is started in one reporting period and ends in another, then it is reflected by the tax agent in the calculation of 6-personal income tax of the period in which it is completed (letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-3-11 / [email protected]).
Even if the organization did not make payments to an individual, I recommend submitting a "zero" calculation in the form 6-NDFL despite the presence of clarifications from the Federal Tax Service of Russia with a different position (letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11 / [email protected]).
How are the accounts of a tax agent checked?
Law enforcement practice proceeds from the fact that 2-NDFL certificates are not a declaration (calculation) and are not subject to desk verification (letter of the Federal Tax Service of Russia dated 08/09/2016 No. GD-4-11 / 14515).
Form 6-NDFL is undergoing a desk audit (Articles 80, 88 of the Tax Code of the Russian Federation). At the same time, inspectors, although they cannot demand documents (clause 7 of article 88 of the Tax Code of the Russian Federation), but, in particular, they have the right to request clarifications in cases of errors, contradictions between the information provided and the information they have. The company must provide the necessary clarifications or make corrections within five working days.
The bulk of requests for clarifications on the calculation of 6-NDFL is expected at the end of the tax period - after the submission of certificates in the form of 2-NDFL, which contain detailed information about each individual - the recipient of income.
When violations are discovered as a result of desk audit an act is drawn up (clause 1, article 100 of the Tax Code of the Russian Federation).
Let me remind you that the delay in the transfer of personal income tax leads not only to the accrual of penalties, but also to the collection of a fine from the tax agent in the amount of 20 percent of the amount to be withheld and (or) transferred (Article 123 of the Tax Code of the Russian Federation). The penalty is applied to each fact of non-withholding, including those committed before the expiration of the tax period.
Does an organization need to submit to the inspectorate information on income paid to an individual entrepreneur in connection with his entrepreneurial activities?
There is no need. The organization is not recognized as a tax agent in relation to such payments (subclause 1, clause 1, article 227 of the Tax Code of the Russian Federation).
The "entrepreneurial" status of income is confirmed by a civil law contract, which includes the details of the certificate of state registration of an individual as an individual entrepreneur, or the presence of a copy of the certificate of such registration (letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-06 / 3-52 ).
In what cases can information in the form 2-NDFL and the calculation of 6-NDFL be submitted to the inspection on paper?
The organization submits Form 2-NDFL on paper (in person, through a representative or by mail with a description of the attachment), when the number of individuals who received from it in the tax period income subject to personal income tax is 24 people or less (paragraph 2 of Art. 230 of the Tax Code of the Russian Federation).
For the purposes of submitting the calculation of 6-NDFL, the above number is checked for the quarter, six months, nine months and the year.
If this requirement is not met, then the 2-NDFL form and the 6-NDFL calculation are submitted in electronic form exclusively via telecommunication channels (hereinafter referred to as TCS).
At the same time, non-observance of the method of presentation does not mean that the obligation of the tax agent to file reports has not been fulfilled.
Thus, the inspection is not entitled to refuse to accept 6-personal income tax on paper for an organization from which more than 24 people received taxable income. However, she will be fined 200 rubles (Article 119.1 of the Tax Code of the Russian Federation) for non-compliance with the procedure for submitting the calculation.
Does the successful sending of reports (in person or through a representative, by mail, via TMS) indicate its acceptance by the inspection?
Each of the listed methods has its own date, which fixes the moment of submission.
At the same time, information that has passed format control is considered to be submitted (paragraphs 11, 17, 30 of the Procedure for submitting to the tax authorities information on the income of individuals and notifications about the impossibility of withholding tax and the amount of tax on personal income, approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected]).
Depending on the reasons that caused the failure to pass control, the issue of holding the tax agent liable is decided.
If the reporting is submitted not in person or by mail, but by TMS, it is advisable to send it in advance.
Within 10 working days from the date of sending, the inspectorate must send to the tax agent in electronic form for the corresponding year a register of information on the income of individuals and a protocol for receiving information on the income of individuals, which may contain information about errors. The margin of time will allow the organization, if necessary, to refine the reporting.
For clarification, only the information that has been corrected should be submitted to the inspection. So, if, when sending via the TCS, information containing errors is detected in the reception protocol, then only corrected (corrected) information is resent. Re-submit the entire file.
How should reporting be done by organizations that include separate divisions?
The Tax Code prescribes reporting to the inspection both at the location of the organization itself and at the location of its separate divisions (in relation to employees of a separate division, as well as individuals who have received income under civil law contracts concluded with an organization represented by a separate division) (Clause 2, Article 230 of the Tax Code of the Russian Federation).
Reporting is generated separately for each separate subdivision, regardless of the fact that the organization may be registered at the location of separate subdivisions in one inspection.
Submission of reports to the relevant tax authorities can be carried out both by the parent organization and directly by separate divisions.
For the purposes of presenting information, the presence or absence of a separate balance sheet or current account of a separate subdivision does not matter. Also, the place of residence of an individual does not matter.
A situation is possible when an individual during the tax period or even during the month of the tax period worked both in a separate division and in the parent organization. In this case, the payment of personal income tax and the submission of information are made taking into account income accrued in proportion to the time worked in each of the places (letter of the Ministry of Finance of Russia dated 03.29.2010 No. 03-04-06 / 55).
How to report on the closure of a separate division?
The tax code does not regulate this situation. I recommend that during the tax period until the moment of deregistration, submit reports to the inspection at the location of the closed separate subdivision for the period from the beginning of the calendar year to the day of closing. There is no need to resubmit reports at the end of the calendar year.
Tell us about the features of the presentation by a tax agent of information about the income of individuals from transactions with securities.
Brokers, depositories, trustees (Article 226.1 of the Tax Code of the Russian Federation) when carrying out transactions with securities, with financial instruments of futures transactions, payments on securities of Russian issuers (coupons, dividends on shares) provide information on income received by individuals in Appendix No. 2 to corporate income tax declarations ("Information on the income of an individual paid to him by a tax agent, from transactions with securities, transactions with derivative financial instruments, as well as when making payments on securities of Russian issuers" (approved by order of the Federal Tax Service of Russia dated 19.10 .2016 No. ММВ-7-3/ [email protected])). The document is submitted only for the tax period (for 2016 - no later than March 28, 2017). Form 2-NDFL for such income is not submitted.
At the same time, the tax agent draws up separate certificates not only for each individual, but also separately for each type of income, which is taxed at different rates.
Please note that despite the fact that the information is submitted in the form that is an annex to the tax return, the liability associated with their failure to submit comes on the basis of Article 126 of the Tax Code, dedicated to the document. The fine is 200 rubles for each document not submitted (clause 1, article 126 of the Tax Code of the Russian Federation).
Information on paid dividends that are not related to dividends on shares of Russian organizations is submitted in the form 2-NDFL (clause 2 of article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 01.29.2015 No. 03-04-07 / 3263).
Suppose the tax agent could not fully withhold the amount of personal income tax for the tax period. What information must he provide in this case?
The tax agent notifies the individual and the inspectorate at the place of registration no later than March 1 of the year following the tax period (Clause 5, Article 226 of the Tax Code of the Russian Federation) about the impossibility of withholding the calculated amount of personal income tax.
According to the clarifications of the Ministry of Finance of Russia (letter of the Ministry of Finance of Russia dated December 29, 2011 No. 03-04-06 / 6-363), a message about the impossibility of withholding tax does not relieve the tax agent from the obligation to provide information on the income of individuals in the past tax period and the amounts accrued, withheld and transferred to the income tax budget. The Federal Tax Service of Russia adheres to a similar position (letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-4-11/5443).
Since, according to the current version of the Tax Code, we are talking about the fulfillment of two obligations - to report the impossibility of withholding and to report the income of an individual, it is advisable to send the relevant certificates to the inspection twice in the form 2-NDFL (for example, submit a certificate for 2016 with the sign "2" - no later than 03/01/2017 and a certificate for 2016 with the sign "1" - no later than 04/03/2017).
In the certificate with the sign "1" indicate the amounts, including income and the calculated amount of tax, as well as unwithheld tax amounts that were previously reflected in the certificate with the sign "2" (letter of the Ministry of Finance of Russia dated 10.27.2011 No. 03-04-06 / 8 -290).
I note that liability for failure to provide a certificate (Article 126 of the Tax Code of the Russian Federation) can be avoided if the certificate with the sign "2" contained all the necessary information to be indicated in the certificate with the sign "1" (FAS UO dated September 24, 2013 No. Ф09- 9209/13).
The tax agent does not withhold the amount of the debt reflected in the certificate from the income of an individual paid to him subsequently.
With regard to the information on the income of individuals from transactions with securities considered in the previous question, there are some features of sending information if withholding personal income tax turned out to be impossible.
The tax agent is obliged to notify the inspectorate in writing of the impossibility of withholding personal income tax at the end of the tax period no later than March 1 of the next year (clause 14, article 226.1 of the Tax Code of the Russian Federation). In this case, the form of the message can be arbitrary.
In what case is a tax agent obliged to provide an individual with a certificate of income received and personal income tax withheld?
If an individual submits a corresponding application, the tax agent is obliged to issue a certificate 2-NDFL (clause 3 of article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 01.12.2014 No. 03-04-06 / 61255). At the same time, the Tax Code does not establish the terms for issuing such a certificate, as well as liability for its failure to issue (late issue).
However, according to the Labor Code, the employer is obliged, no later than three working days from the date of submission of the employee's written application, to issue copies of documents related to work (Article 62 of the Labor Code of the Russian Federation). Such documents may also include 2-NDFL certificates.
In addition, the Law on Personal Data (Article 20 of the Federal Law of July 27, 2006 No. 152-FZ) prescribes to the operator, which is the employer who organizes and (or) carries out the processing of personal data, within a period not exceeding 30 calendar days from the date of appeals of the employee or his representative, to give them the opportunity to get acquainted with personal data.
Thus, if we are talking about issuing a 2-NDFL certificate at the request of an individual who is a contractor under a civil law contract, then the tax agent, as the operator of personal data, should proceed from the fact that the issuance period should not exceed 30 calendar days.
As a certificate of income received from transactions with securities, the following can be issued:
- information in the form 2-NDFL, in which income from operations with securities is reflected along with information on other income;
- information in the form of Annex No. 2 to the corporate income tax declaration, when it is supplemented with data on the tax agent (if there is income only from operations with securities);
- two certificates: respectively, on "ordinary" income and information on income from operations with securities (of course, if such income is available).
Can a tax agent issue a certificate to an individual in a form other than 2-NDFL?
Basically it can. The tax code does not establish liability for non-compliance with the form. For example, it is possible to issue certificates to individuals in the form of a tax register developed by an organization that meets all legal requirements (clause 1, article 230 of the Tax Code of the Russian Federation).
However, if a certificate is necessary for an individual to submit to the tax authorities, then in order to avoid difficulties in obtaining, for example, deductions for an individual, it is better to use the 2-NDFL form.
According to paragraph 1 of Art. 24 of the Tax Code of the Russian Federation, tax agents are recognized as persons who, in accordance with the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.
Who is a tax agent for personal income tax
Taxpayers of personal income tax (PIT) are recognized (clause 1 of article 207 of the NCRF):
Individuals who are tax residents of the Russian Federation;
Individuals receiving income from sources in the Russian Federation, who are not tax residents of the Russian Federation.
Paragraph 1 of Art. 226 of the Tax Code of the Russian Federation imposes the duties of tax agents on withholding from income paid to individuals and transferring personal income tax to the budget on:
Russian organizations;
individual entrepreneurs;
Notaries in private practice;
Lawyers who have established law offices;
Separate subdivisions of foreign organizations in the Russian Federation.
The types of income from which the taxpayer must independently calculate and pay tax to the budget are listed in paragraph 1 of Art. 228 of the Tax Code of the Russian Federation. For example, when acquiring property from an individual, the buyer (organization or individual entrepreneur) should not withhold tax when paying income to such an individual. However, the buyer should send a message in the form 2-NDFL to the tax authority about the income paid to the individual.
The persons specified in paragraph 1 of Art. 227 of the Tax Code of the Russian Federation, namely:
Individual entrepreneurs (according to income received from entrepreneurial activity);
Notaries, lawyers, other privately practicing individuals (according to income from private practice).
Tax calculation procedure
Tax agents calculate tax on income taxable at a rate of 13% (except for dividends and other income specified in paragraph 3 of Article 224 of the Tax Code of the Russian Federation), on an accrual basis from the beginning of the year based on the results of each month, offsetting the amount of tax withheld for previous months.
Tax is withheld from each amount of income separately:
1) on dividends;
2) income specified in paragraphs. 2 - 6 art. 224 of the Tax Code of the Russian Federation. Specifically, these incomes include:
Savings on interest when taxpayers receive borrowed funds (tax rate 35%);
Income paid to persons who are not tax residents of the Russian Federation.
When calculating tax, the tax agent does not take into account income received by the taxpayer from other tax agents.
Employer provision of tax deductions
When determining the tax base for personal income tax, the employer has the right to provide the employee with respect to income taxed at a rate of 13% (excluding dividends) the following tax deductions:
1) standard deductions (Article 218 of the Tax Code of the Russian Federation) - provided by one of the tax agents at the choice of the taxpayer on the basis of his written application and documents confirming the right to such tax deductions;
2) social deductions provided for in paragraphs. 4 and 5 paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, in the amount of pension contributions paid by the taxpayer under contracts of non-state pension provision, voluntary pension insurance, voluntary life insurance (for a period of at least 5 years) and (or) for co-financing a pension on the basis of a written application from the employee, provided that the contributions are withheld from payments in favor of the taxpayer and are transferred to the appropriate funds (insurance organizations) by the employer;
3) property deductions for the purchase of housing, as well as for the payment of interest on credits (loans) attracted for the purchase of housing, provided for in paragraphs. 3 and 4 paragraph 1 of Art. 220 of the Tax Code of the Russian Federation, on the basis of a written application of the employee and notification of the tax authority in the form approved. Order of the Federal Tax Service of Russia dated December 05, 2009 No. MM-7-3 / [email protected]
Tax withholding procedure
Tax agents are required to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid.
Withholding from the taxpayer of the accrued amount of tax is carried out by the tax agent at the expense of any funds paid by the tax agent to the taxpayer, upon actual payment of the said funds to the taxpayer or on his behalf to third parties. At the same time, the amount of tax withheld cannot exceed 50 percent of the amount of the payment (clause 4, article 226 of the Tax Code of the Russian Federation).
When calculating wages (on the last day of the current month), the withholding of the amount of tax for each employee is reflected in the posting:
Debit 70 Credit 68, sub-account "Settlements with the budget for personal income tax."
If the employer has entered into an agreement with the employee to rent a car, a cell phone, or other property, then the tax withholding is reflected at the time the rental obligation is accrued:
Debit 20 (25, 26, 44) Credit 73 - the amount of rent has been accrued;
Debit 73 Credit 68, sub-account "Settlements with the budget for personal income tax" - the amount of tax was withheld.
Actions of a tax agent in case of impossibility of withholding tax
If it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, not later than one month from the end date of the tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at the place of its registration of the impossibility to withhold tax and the amount of tax in writing. The message is sent in the form 2-NDFL, approved. by order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/ [email protected]
For example, in 2014, an organization gave an employee a gift worth more than 4,000 rubles upon dismissal due to retirement. After that, the organization did not make cash payments to the employee and was not able to withhold tax. Before February 1, 2015, the organization sent a message in the form 2-NDFL to the tax authority and the employee about the impossibility of withholding tax.
Note! After the end of the tax period in which the tax agent pays income to an individual, and a written notification by the tax agent to the taxpayer and the tax authority at the place of registration that it is impossible to withhold personal income tax, the obligation to pay personal income is assigned to the individual, and the obligation of the tax agent to withhold the corresponding amounts of tax ceases (see Letter of the Federal Tax Service of Russia dated August 22, 2014 No. SA-4-7/16692).
Tax transfer procedure
Tax agents are required to transfer the amounts of calculated and withheld tax no later than the following day:
Actual receipt of cash from the bank to pay income;
- (or) transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or, on his behalf, to the accounts of third parties in banks;
- (or) following the day of actual receipt by the taxpayer of income (for example, if income is paid from the proceeds or other receipts to the tax agent's cash desk);
- (or) following the day of the actual withholding of the calculated amount of tax - for income received in kind or in the form of material benefits.
Note! For income in the form of wages, the tax is transferred to the budget only when wages are paid at the end of the month for which it was accrued. This is due to the fact that for tax purposes, the date of actual receipt of income in the form of wages is the last day of the month for which it is accrued (clause 2, article 223 of the Tax Code of the Russian Federation). For example, for January, the advance payment was paid to employees on 01/20/2015 and the salary on 02/04/2015. The funds were received from the bank for the advance payment on January 20, for the payment of salaries on February 4. The tax withheld from payroll should be transferred to the budget on February 4:
Debit 68, subaccount "Settlements with the budget for personal income tax" Credit 51.
The tax is paid to the budget at the place of registration of the tax agent in the tax authority. A Russian organization that has separate subdivisions pays tax both at its location and at the location of each of its separate subdivisions.
tax accounting
The obligation to maintain tax records by tax agents is established by paragraph 1 of Art. 230 of the Tax Code of the Russian Federation. Forms of tax accounting registers and the procedure for reflecting in them analytical data of tax accounting, data of primary accounting documents are developed by the tax agent independently. On the basis of tax accounting registers, the tax agent fills in information in the form 2-NDFL.
Tax registers must contain the following information for each taxpayer:
1) information allowing to identify the taxpayer:
Surname, name, patronymic of an individual;
Date of Birth;
Type and code of the identity document;
Series and number of the identity document;
TIN (if any);
Address of residence in the Russian Federation with the region code;
Address of residence outside the Russian Federation;
Citizenship with country code;
2) the type of income paid to an individual in accordance with the codes given in the Directory "Income Codes" (Appendix No. 3 to the Order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / [email protected]);
3) the type of tax deductions granted to an individual in accordance with the codes given in the Directory "Deduction Codes" (Appendix No. 4 to the Order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / [email protected]);
4) the amount of income:
Income accrued to the taxpayer (before reduction by deductions and personal income tax);
The taxpayer's income, minus deductions, calculated before tax;
5) dates of payment of income, including:
Dates of receipt of income, which are determined according to the rules of Art. 223 of the Tax Code of the Russian Federation;
Dates of actual payment of income to an individual (withdrawals from the cash desk, transfers to a bank account, etc.);
6) taxpayer status: tax resident or non-resident of the Russian Federation;
7) dates of withholding tax from the taxpayer's income;
8) dates of transfer of tax to the budget - the date of actual debiting of funds from the bank account of the tax agent;
9) details of the payment document for the transfer of withheld tax: name, date, number;
10) the amount of calculated and withheld tax.
According to paragraph 3 of Art. 24 of the Tax Code of the Russian Federation, tax agents are required to ensure the safety of the documents necessary for the calculation, withholding and transfer of taxes for four years.
Tax reporting
According to Art. 230 of the Tax Code of the Russian Federation, tax agents submit to the tax authority at the place of their registration information on the income of individuals in the expired tax period and the amounts accrued, withheld and transferred to the budget system Russian Federation for this tax period taxes annually no later than April 1 of the year following the expired tax period.
The information form 2-NDFL, the format and procedure for filling out are approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / [email protected]
The specified information is submitted by tax agents in electronic form via telecommunication channels or on electronic media. If the number of individuals who received income in the tax period is up to 10 people, tax agents may submit such information on paper.
Certificates of income received by individuals and tax amounts withheld in the form 2-NDFL are issued by tax agents to individuals on their basis. statements(Clause 3, Article 230 of the Tax Code of the Russian Federation).
