Among the entities that have responsibilities to the budget include, in addition to payers, tax agents. In the Tax Code of the Russian Federation, Art. 230 , the rules for accounting by these persons are fixed.
It should be noted that in accordance with Federal Law No. 229, paragraphs 1 and 2 of this article have undergone changes and are in force in the new edition. We consider in more detail Art. 230 of the Tax Code of the Russian Federation.
General information
As establishes paragraph 1 tbsp. 230 of the Tax Code of the Russian Federation , agents take into account income received from them by individuals, deductions provided to citizens, as well as taxes calculated and withheld from them, in tax registers. Subjects develop their form and rules for reflecting information independently.
The registers must contain information to identify:
- payer;
- type and amount of income paid to the person;
- deductions provided to a citizen;
- expenses and amounts that reduce the base;
- dates of payments and deductions of taxes to the budget.
In the registers also, according to the first paragraph of Art. 230 of the Tax Code of the Russian Federation , details of payment documents must be indicated.
Agent Report to IFTS
As established by paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, entities must submit to the inspection at the address of registration:
- A document reflecting information on the income of payers for the previous period, calculated tax amounts withheld for this period for each citizen. This report is submitted until April 1 of the year following the expired period.
- Calculation of the amount of personal income tax for the 1st quarter, 6, 9 months. - until the last day of the month following the corresponding period, and for the year - until April 1.
In paragraph 2 of Art. 230 of the Tax Code of the Russian Federation also established that the form, format, and procedure for submitting reports are approved by the Federal Tax Service.
The nuances of the norm
Tax agents that are Russian organizations, including those with separate divisions, must be presented with a document that includes information on the income of individuals for the previous period, calculated tax amounts withheld by the agent, in relation to employees of divisions at the IFTS at their accounting address. Similar reports are submitted on the income of individuals received under civil law agreements.
Agents, which are the largest payers, send a document reflecting data on the income of payers for the previous period, personal income tax amounts, tax calculation, including with respect to employees of separate divisions and persons who have entered into civil law agreements with them, at the address of the registration of the OP, to the inspection at the place of taxpayer registration for each unit or at the Federal Tax Service at the place of registration of the subject in the status of the largest payer.
Individual entrepreneurs registered at the place of business and using UTII or the patent system send a document to the supervisory authority including information on income for the previous period, personal income tax amounts calculated, withheld and transferred to the budget, as well as the calculation of the amounts for employees in IFTS at the address of the account.
Features of the provision
A document reflecting information on citizens' income over the past period, tax amounts calculated, withheld and deducted to the budget, personal income tax calculation, are provided by agents in electronic form via telecommunication channels.
If the number of individuals who have received income is less than 25 people, entities can provide data and calculation on paper.
Point 3 of Art. 230 of the Tax Code
As he establishes, the agent issues a document on income and tax amounts withheld from them to the citizen at his request. Certificate form, in accordance with paragraph 3 of Art. 230 of the Tax Code of the Russian Federation , is approved by the executive structure of the federal government, which exercises control and supervision functions in the field of taxation (FTS).
Special requirements
As indicated in paragraph 4 of Art. 230 of the Tax Code , agents, on the basis of Art. 226.1 of the Code, send to the IFTS at the accounting address a document reflecting information about:
- Income for which tax was calculated and withheld.
- Recipients of such income (if relevant information is at the disposal of the entity).
- Amounts of taxes calculated, withheld and deducted to the budget for a given period.
The form, procedure and deadlines for the provision of information are similar to those provided for in Article 289 of the Tax Code for the presentation of calculations of corporate income tax.
Information on operations recorded on the investment account is sent by the agent only at the end of the period in which the calculation of obligatory budget payments is made, on an accrual basis from the date the agreement to maintain such an account began.
P. 5 in Art. 230 of the Tax Code is not provided.
Important point
The Federal Tax Service draws the attention of agents to the fact that if, during the verification process, it is revealed that there is no accounting for the object of taxation on personal income tax for each individual, the company will be held liable in accordance with Art. 120 NK. These actions of business entities are regarded as a gross violation of the procedure for accounting for income (expenses) or objects of taxation.
Controversial issues
The provisions of the second paragraph of Art. 230 of the Tax Code of the Russian Federation apply to relations that arose after January 1, 2011. As the Federal Tax Service explained, the provision by agents of information on the receipts of individuals for 2010 is based on paragraph 2 of this article, as amended until the provisions of Federal Law No. 229 came into force.
Clarification on the application of paragraph 4 of article 230
Clause 4 of the considered norm was enacted Federal Law No. 306 dated November 2, 2013. According to the provisions of the clause, entities recognized as tax agents in accordance with Art. 226.1 of the Code, they send to the IFTS information on the income of citizens for which the PIT was calculated and withheld, on the recipients of such income themselves, as well as tax amounts calculated, withheld and deducted to the budget. As explained by the Federal Tax Service, this information should be provided by agents to the supervisory authority at the address of the account by March 28 of the next year.
General rules for the deduction of personal income tax
The Tax Code states that the tax on income of citizens is transferred to the budget system in a special manner. As a rule, the amounts are deducted not by the payers themselves, but by agents. As them, according to Article 226 of the Tax Code, are:
- Domestic enterprises.
- Law offices, colleges, legal advice.
- Permanent missions of foreign organizations in Russia.
- Individual entrepreneurs.
According to the law, with each payment of an individual entrepreneur or organization of income to individuals, an economic entity acts as a tax agent. He is obliged to calculate, withhold and deduct tax to the budget.
Exceptions
In some cases, the source of payment of funds does not fulfill the role of an agent. Independently deduct personal income tax:
- Entrepreneurs on income received from entrepreneurial activity.
- Notaries and other private practice entities, by income derived from private practice.
The legislation also establishes the obligation to independently pay tax amounts for individuals receiving income:
- Under agreements of a civil law nature, drawn up with other individuals who do not have agent status. Such contracts should include lease agreements, rental of property from another citizen.
- From sources located abroad of the Russian Federation.
- In the form of winnings paid by the organizers of risk-based games (lotteries, sweepstakes, etc.).
Those citizens whose income the agent was not able to withhold must also pay the tax on their own (for example, if the income is provided in kind).
Such payers must submit a declaration at the end of the tax period to the IFTS at the address of residence.
Rules for agents
The procedure for calculating, withholding and deducting personal income tax is fixed by the Tax Code. According to the established rules:
- Personal income tax with a rate of 13% is determined on an accrual basis with respect to all revenues that are subject to taxation of this tax.
- Personal income tax with rates of 9%, 35% and 30% is calculated for each income separately.
- The calculation of the amount is carried out without taking into account the proceeds received from other agents, and the tax calculated and withheld from them.
- Withholding is allowed only in relation to actually paid amounts or transferred to the payer account (third party on his behalf). The amount to be paid to the budget may not exceed 50% of the amount of income.
- If the agent does not have the ability to hold, he must inform the IFTS in writing. For example, this situation occurs if income is provided in kind or it is known in advance that the period during which the tax can be withheld will be more than 12 months. The notice shall be sent within a month from the date of occurrence of the obstructing circumstances. The law prohibits the agent from paying tax to the budget at his own expense.
At the written request of the payer, the amounts unnecessarily withheld from his income are returned to him.
Additionally
Article 230 of the Code obliges entities to submit reports in a timely manner. However, the tax on income received by an individual entrepreneur at the source of payment in the course of entrepreneurial activity is not calculated. Accordingly, information about them according to the rules of Art. 230 is not provided.
This provision, however, applies only to those entities that have provided the agent with documents proving their state registration in the status of an individual entrepreneur without creating a legal entity and registration with the IFTS as a personal income tax payer on the basis of a declaration.