Violation of paragraph 6 of Article 226 of the Tax Code of the Russian Federation. Tax Code of the Russian Federation
1. Russian organizations, individual entrepreneurs, notaries in private practice, lawyers who have established law offices, as well as separate divisions foreign organizations in Russian Federation from which or as a result of relations with which the taxpayer has received the income specified in paragraph 2 this article, are obliged to calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this Article. Lawyers' income tax is calculated, withheld and paid by bar associations, law firms and legal advice.
The persons specified in the first paragraph of this paragraph are referred to in this chapter as tax agents.
2. Calculation of amounts and payment of tax in accordance with this article shall be made in respect of all income of a taxpayer, the source of which is a tax agent (with the exception of income in respect of which the calculation of amounts and payment of tax are made in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of this Code), offsetting previously withheld tax amounts, and in the cases and in the manner provided for in Article 227.1 of this Code, also taking into account a reduction by the amount of fixed advance payments paid by the taxpayer.
3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is applied, assessed to the taxpayer for given period, with offset of the amount of tax withheld in previous months of the current tax period.
The amount of tax applicable to income for which other rules apply tax rates, as well as income from equity participation in the organization is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.
The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents.
4. Tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.
When the taxpayer is paid income in kind or the taxpayer receives income in the form of material gain withholding of the calculated amount of tax is made by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. At the same time, the withheld amount of tax cannot exceed 50 percent of the amount of income paid in cash.
The provisions of this paragraph shall not apply to tax agents that are credit institutions in respect of withholding and payment of tax amounts from income received by clients of the said credit institutions(with the exception of clients who are employees of these credit institutions) in the form of material benefit, determined in accordance with subparagraphs 1 and 2 of paragraph 1 of Article 212 of this Code.
5. If it is impossible during the tax period to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, inform the taxpayer and the tax authority at the place of its registration in writing about the impossibility of withholding tax, about the amounts of income from which tax was not withheld, and the amount of unwithheld tax.
The form of notification of the impossibility to withhold tax, on the amounts of income from which tax was not withheld, and the amount of tax not withheld, as well as the procedure for its submission to the tax authority are approved federal body executive power, authorized to control and supervise in the field of taxes and fees.
Tax agents - Russian organizations having separate subdivisions, organizations classified as largest taxpayers, individual entrepreneurs who are tax authority registered at the place of business in connection with the application of the taxation system in the form of a single tax on imputed income for certain types activities and (or) the patent system of taxation, report on the amounts of income from which tax has not been withheld, and the amount of tax not withheld in the manner similar to the procedure provided for by paragraph 2 of Article 230 of this Code.
6. Tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.
When paying a taxpayer income in the form of benefits for temporary disability (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.
7. The total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which he is recognized as a source of income, is paid to the budget at the place of registration (place of residence) tax agent in the tax authority, unless otherwise provided by this paragraph.
Tax agents - Russian organizations referred to in paragraph 1 of this article, which have separate subdivisions, are obliged to transfer the calculated and withheld amounts of tax to the budget both at their location and at the location of each of their separate subdivisions.
The amount of tax payable to the budget at the location of a separate subdivision of the organization is determined based on the amount of taxable income accrued and paid to employees of this separate subdivision, as well as based on the amount of income accrued and paid under civil law contracts concluded with by individuals of a separate subdivision (authorized persons of a separate subdivision) on behalf of such an organization.
Tax agents - individual entrepreneurs who are registered with the tax authority at the place of their activities in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, are obliged to transfer the calculated and tax withheld to the budget at the place of its registration in connection with the implementation of such activities.
7.1. Tax agents for the purposes of this chapter are also Russian organizations that transfer amounts allowance, cash content, wages, other remuneration (other payments) to military personnel and persons civilian personnel(federal state civil servants and employees) of the Armed Forces of the Russian Federation.
The total amount of tax calculated and withheld by the tax agent from the indicated amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.
8. Withheld by a tax agent from income individuals in respect of which it is recognized as a source of income, the total amount of tax exceeding 100 rubles shall be transferred to the budget in accordance with the procedure established by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in next month but no 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, it is prohibited to include tax clauses in them, according to which tax agents paying income assume the obligation to bear the costs associated with the payment of tax for individuals.
Text updated: 01/29/2020
1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate subdivisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this Article. Lawyers' income tax is calculated, withheld and paid by bar associations, law firms and legal advice offices.
(as amended by Federal Laws No. 166-FZ of December 29, 2000, No. 187-FZ of December 31, 2002, No. 137-FZ of July 27, 2006, No. 216-FZ of July 24, 2007)
The persons specified in the first paragraph of this paragraph are referred to in this chapter as tax agents.
(in ed. federal law dated July 27, 2006 N 137-FZ)
Unless otherwise provided by paragraph 2 of Article 226.1 of this Code, Russian organizations and individual entrepreneurs making payments under contracts for the sale (exchange) of securities concluded by them with taxpayers are also recognized as tax agents.
The tax agents specified in this paragraph when determining tax base on transactions with securities, on the basis of a taxpayer's application, the actually incurred and documented expenses are taken into account, which are associated with the acquisition and storage of the relevant securities and which the taxpayer incurred without the participation of a tax agent.
(the paragraph was introduced by Federal Law No. 325-FZ of September 29, 2019)
As documentary evidence of the relevant expenses, an individual must submit originals or duly certified copies of the documents on the basis of which this individual made the relevant expenses, brokerage reports, documents confirming the transfer of rights to the taxpayer under the relevant securities, the fact and the amount of payment of the relevant expenses. If an individual submits original documents, the tax agent is obliged to make certified copies of such documents and keep them for five years.
(the paragraph was introduced by Federal Law No. 325-FZ of September 29, 2019)
2. Calculation of amounts and payment of tax in accordance with this article shall be made in respect of all income of a taxpayer, the source of which is a tax agent, with offset of previously withheld amounts of tax (except for income in respect of which the calculation of tax amounts is carried out in accordance with Article 214.7 of this Code ), and in the cases and in the manner provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.
Features of calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 227 and 228 of this Code.
(Clause 2 of the Federal Law of November 27, 2017 N 354-FZ)
3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (with the exception of income from equity participation in an organization, as well as income in respect of which the tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is applied, accrued to the taxpayer for a given period, with an offset of the amount of tax withheld in previous months of the current tax period.
(as amended by Federal Laws No. 113-FZ of May 2, 2015, No. 354-FZ of November 27, 2017)
The amount of tax applicable to income subject to other tax rates, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.
The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents.
4. Tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.
(as amended by Federal Law No. 113-FZ of May 2, 2015)
When a taxpayer is paid income in kind or a taxpayer receives income in the form of a material benefit, the calculated amount of tax is deducted by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. At the same time, the withheld amount of tax cannot exceed 50 percent of the amount of income paid in cash.
(as amended by Federal Law No. 113-FZ of May 2, 2015)
The provisions of this paragraph shall not apply to tax agents that are credit institutions in respect of the withholding and payment of tax amounts from income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefit determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.
(paragraph introduced by Federal Law No. 202-FZ of July 19, 2009)
5. If during the tax period it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold tax, on the amounts of income from which tax has not been withheld, and the amount of tax not withheld.
(as amended by Federal Law No. 113-FZ of May 2, 2015)
The form of notification of the impossibility of withholding tax, the amounts of income from which tax has not been withheld, and the amount of tax not withheld, as well as the procedure for its submission to the tax authority, are approved by the federal executive body authorized to control and supervise taxes and fees.
(as amended by Federal Law No. 113-FZ of May 2, 2015)
Tax agents - Russian organizations with separate subdivisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of business in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, report on the amounts of income from which tax has not been withheld, and the amount of tax not withheld in the manner similar to the procedure provided for by paragraph 2 of Article 230 of this Code.
(Clause 5 as amended by Federal Law No. 202-FZ of July 19, 2009 (as amended on December 27, 2009))
6. Tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.
When paying a taxpayer income in the form of benefits for temporary disability (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.
(Clause 6 as amended by Federal Law No. 113-FZ of May 2, 2015)
7. The total amount of tax calculated and withheld by a tax agent from a taxpayer in respect of whom it is recognized as a source of income shall be paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless otherwise established by this paragraph.
(as amended by Federal Laws No. 166-FZ of December 29, 2000, No. 229-FZ of July 27, 2010, No. 113-FZ of May 2, 2015)
Tax agents - Russian organizations referred to in paragraph 1 of this article, which have separate subdivisions, are obliged to transfer the calculated and withheld amounts of tax to the budget both at their location and at the location of each of their separate subdivisions.
(as amended by Federal Laws No. 166-FZ of December 29, 2000, No. 229-FZ of July 27, 2010)
The amount of tax payable to the budget at the location of a separate subdivision of the organization is determined based on the amount of taxable income accrued and paid to employees of this separate subdivision, as well as based on the amount of income accrued and paid under civil law contracts concluded with by individuals of a separate subdivision (authorized persons of a separate subdivision) on behalf of such an organization.
(as amended by Federal Law No. 327-FZ of November 28, 2015)
Tax agents - individual entrepreneurs who are registered with the tax authority at the place of their activities in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, are obliged to transfer the calculated and tax withheld to the budget at the place of its registration in connection with the implementation of such activities.
(the paragraph was introduced by Federal Law No. 113-FZ of May 2, 2015)
Tax agents - Russian organizations referred to in paragraph 1 of this article, which have several separate divisions on the territory of one municipality, has the right to transfer the calculated and withheld amounts of tax to the budget at the location of one of such separate subdivisions or at the location of the organization, if the specified organization and its separate subdivisions are located on the territory of one municipality, independently chosen by the tax agent, taking into account the procedure established by paragraph 2 of Article 230 of this Code.
(the paragraph was introduced by Federal Law No. 325-FZ of September 29, 2019)
7.1. Tax agents for the purposes of this chapter are also Russian organizations that transfer amounts of monetary allowance, allowance, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation.
The total amount of tax calculated and withheld by the tax agent from the indicated amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.
(Clause 7.1 was introduced by Federal Law No. 399-FZ of November 30, 2016)
8. Withheld by a tax agent from the income of individuals in respect of which he is recognized as a source of income, the total amount of tax in excess of 100 rubles shall be transferred to the budget in accordance with the procedure established by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.
9. Payment of tax at the expense of tax agents is not allowed, except for cases of additional assessment (collection) of tax based on the results of tax audit in accordance with this Code in case of unlawful non-withholding (incomplete withholding) of tax by a tax agent. When concluding contracts and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume the obligation to bear the costs associated with the payment of tax for individuals.
(as amended by Federal Law No. 325-FZ of September 29, 2019)
Official text:
Article 226 The procedure and terms for paying tax by tax agents
1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate subdivisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this Article. Lawyers' income tax is calculated, withheld and paid by bar associations, law firms and legal advice offices.
The persons specified in the first paragraph of this paragraph are referred to in this chapter as tax agents.
2. Calculation of amounts and payment of tax in accordance with this article shall be made in respect of all income of the taxpayer, the source of which is a tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1 , 227, 227.1 and 228 of this Code with offset of previously withheld tax amounts.
3. Calculation of tax amounts is carried out by tax agents on an accrual basis from the beginning of the tax period at the end of each month in relation to all income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is applied, accrued to the taxpayer for this period, offsetting the withheld in previous months the current tax period the amount of tax.
The amount of tax in relation to income for which other tax rates are applied is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.
The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents.
4. Tax agents are obliged to withhold the assessed amount of tax directly from the income of the taxpayer when they are actually paid.
Withholding from the taxpayer of the accrued amount of tax is made by the tax agent at the expense of any Money 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. However, the amount of tax withheld cannot exceed 50 percent of the amount of the payment.
The provisions of this paragraph shall not apply to tax agents that are credit institutions in respect of the withholding and payment of tax amounts from income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefit determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.
5. 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 date of the end of the tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold the tax and the amount of tax.
The form of notification of the impossibility to withhold tax and the amount of tax and the procedure for its submission to the tax authority are approved by the federal executive body authorized to control and supervise taxes and fees.
6. Tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day of actual receipt of cash in the bank for the payment of income, as well as the day of 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.
In other cases, tax agents transfer the amounts of calculated and withheld tax no later than the day following the day the taxpayer actually receives income - for income paid in cash, as well as the day following the day the tax is actually withheld - for income received taxpayer in kind or in the form of material benefits.
7. The total amount of tax calculated and withheld by a tax agent from a taxpayer, in respect of which he is recognized as a source of income, is paid to the budget at the place of registration of the tax agent in the tax authority.
Tax agents - Russian organizations referred to in paragraph 1 of this article, which have separate subdivisions, are obliged to transfer the calculated and withheld amounts of tax to the budget both at their location and at the location of each of their separate subdivisions.
The amount of tax payable to the budget at the location of a separate subdivision is determined based on the amount of taxable income accrued and paid to employees of these separate subdivisions.
8. Withheld by a tax agent from the income of individuals in respect of which he is recognized as a source of income, the total amount of tax in excess of 100 rubles shall be transferred to the budget in accordance with the procedure established by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no 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, it is prohibited to include tax clauses in them, according to which tax agents paying income assume the obligation to bear the costs associated with the payment of tax for individuals.
Lawyer's comment:
In accordance with the provisions of civil law, an agent is a person who executes orders for any other persons or bodies. The tax agent executes the instructions of the tax authorities on the calculation, withholding and transfer to the budget of taxes due from other persons - taxpayers. Tax agents are, as a rule, persons paying income to other persons. Such persons in accordance with the provisions of this article are: Russian organizations, individual entrepreneurs and permanent representative offices of foreign organizations in the Russian Federation, paying income to the taxpayer and obliged to calculate, withhold from the taxpayer and pay to the budget the amount of tax provided for by law.
Tax agents calculate and pay tax to the budget on all income of the taxpayer, with the exception of the income of individual entrepreneurs, the amount of remuneration received by individuals from other individuals (who are not tax agents), from the sale of their own property, as well as the amount of winnings paid by the organizers of lotteries, sweepstakes, other games based on risk, and income received by individuals - tax residents from sources outside the Russian Federation.
The calculated amounts of tax are withheld by tax agents directly from the income of the taxpayer when they are actually paid, and also if there is an instruction from the taxpayer to pay (or transfer) the funds due to him to third parties. The withholding agent must ensure that the amount of tax withheld by him does not exceed 50% of the amount of payments. If it is impossible to withhold tax, when the tax agent is known in advance that the period during which he is obliged to calculate and withhold tax will exceed 12 months, within one month from the moment the specified circumstances arise, the tax agent is obliged to inform the tax authority about this, as well as about the amount debt of the taxpayer in writing.
Due to the fact that tax relations are imperative, a person is not entitled to refuse to perform the duties of a tax agent. Acting as a tax agent, a person is to some extent a representative of the tax authorities. Therefore, litigation between a tax agent acting within its competence and a person receiving income on the agent's right to withhold and on the amount of calculated and withheld taxes is excluded. Tax agents are not entitled to pay taxes at their own expense.
tax code prohibits the inclusion in the agreements (transactions) of tax clauses, according to which the tax agents paying income assume the obligation to bear the costs associated with the payment of tax for individuals. The tax authorities have the right to control the fulfillment by tax agents of their obligations to calculate, withhold and transfer taxes to the budget (
Article 226 The procedure and terms for paying tax by tax agents
1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate subdivisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this Article. Lawyers' income tax is calculated, withheld and paid by bar associations, law firms and legal advice offices.
The persons specified in the first paragraph of this paragraph are referred to in this chapter as tax agents.
Unless otherwise provided by paragraph 2 of Article 226.1 of this Code, Russian organizations and individual entrepreneurs making payments under contracts for the sale (exchange) of securities concluded by them with taxpayers are also recognized as tax agents.
When determining the tax base for transactions with securities on the basis of a taxpayer's application, the tax agents referred to in this paragraph take into account the actually incurred and documented expenses that are associated with the acquisition and storage of the relevant securities and which the taxpayer incurred without the participation of the tax agent.
As documentary evidence of the relevant expenses, an individual must submit originals or duly certified copies of the documents on the basis of which this individual made the relevant expenses, brokerage reports, documents confirming the transfer of rights to the taxpayer on the relevant securities, the fact and amount of payment of the relevant expenses . If an individual submits original documents, the tax agent is obliged to make certified copies of such documents and keep them for five years.
2. Calculation of amounts and payment of tax in accordance with this article shall be made in respect of all income of a taxpayer, the source of which is a tax agent, with offset of previously withheld amounts of tax (except for income in respect of which the calculation of tax amounts is carried out in accordance with Article 214.7 of this Code ), and in the cases and in the manner provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.
Features of calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 227 and 228 of this Code.
3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (with the exception of income from equity participation in an organization, as well as income in respect of which the tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is applied, accrued to the taxpayer for a given period, with an offset of the amount of tax withheld in previous months of the current tax period.
The amount of tax applicable to income subject to other tax rates, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.
The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents.
4. Tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.
When a taxpayer is paid income in kind or a taxpayer receives income in the form of a material benefit, the calculated amount of tax is deducted by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. At the same time, the withheld amount of tax cannot exceed 50 percent of the amount of income paid in cash.
The provisions of this paragraph shall not apply to tax agents that are credit institutions in respect of the withholding and payment of tax amounts from income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefit determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.
5. If during the tax period it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold tax, on the amounts of income from which tax has not been withheld, and the amount of tax not withheld.
The form of notification of the impossibility of withholding tax, the amounts of income from which tax has not been withheld, and the amount of tax not withheld, as well as the procedure for its submission to the tax authority, are approved by the federal executive body authorized to control and supervise taxes and fees.
Tax agents - Russian organizations with separate subdivisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of business in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, report on the amounts of income from which tax has not been withheld, and the amount of tax not withheld in the manner similar to the procedure provided for by paragraph 2 of Article 230 of this Code.
6. Tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.
When paying a taxpayer income in the form of benefits for temporary disability (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.
7. The total amount of tax calculated and withheld by a tax agent from a taxpayer in respect of whom it is recognized as a source of income shall be paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless otherwise established by this paragraph.
Tax agents - Russian organizations referred to in paragraph 1 of this article, which have separate subdivisions, are obliged to transfer the calculated and withheld amounts of tax to the budget both at their location and at the location of each of their separate subdivisions.
The amount of tax payable to the budget at the location of a separate subdivision of the organization is determined based on the amount of taxable income accrued and paid to employees of this separate subdivision, as well as based on the amount of income accrued and paid under civil law contracts concluded with by individuals of a separate subdivision (authorized persons of a separate subdivision) on behalf of such an organization.
Tax agents - individual entrepreneurs who are registered with the tax authority at the place of their activities in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, are obliged to transfer the calculated and tax withheld to the budget at the place of its registration in connection with the implementation of such activities.
Tax agents - Russian organizations referred to in paragraph 1 of this article that have several separate subdivisions in the territory of one municipality, have the right to transfer the calculated and withheld amounts of tax to the budget at the location of one of such separate subdivisions or at the location of the organization, if the specified organization and its separate subdivisions are located on the territory of one municipal formation, independently chosen by the tax agent, taking into account the procedure established by paragraph 2 of Article 230 of this Code.
7.1. Tax agents for the purposes of this chapter are also Russian organizations that transfer amounts of monetary allowance, allowance, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation.
The total amount of tax calculated and withheld by the tax agent from the indicated amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.
8. Withheld by a tax agent from the income of individuals in respect of which he is recognized as a source of income, the total amount of tax in excess of 100 rubles shall be transferred to the budget in accordance with the procedure established by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.
9. Payment of tax at the expense of tax agents is not allowed, except for cases of additional assessment (collection) of tax based on the results of a tax audit in accordance with this Code in case of unlawful non-withholding (incomplete withholding) of tax by a tax agent. When concluding contracts and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume the obligation to bear the costs associated with the payment of tax for individuals.