What categories of persons are tax agents. Who is a tax agent
Entrepreneur rents non-residential premises from an individual under a lease agreement. And he had a question, is he a tax agent for personal income tax and is he obliged to withhold this tax from the amount of rent paid monthly to this to an individual? And this question is not so simple as it might seem at first glance. A detailed and motivated answer to it gives CEO LLC “Auditing firm “Bents” Nikolay Nekrasov.
After analyzing the current tax legislation on this issue, we came to the conclusion that it is not possible to unambiguously answer it, due to the presence of certain contradictions, doubts and ambiguities in the tax legislation, leading to a discrepancy in understanding this issue. As lawyers sometimes say jokingly, “There are two different answers to your question, and both are correct.”
First point of view. Paragraph 1 of Article 226 of the Tax Code defines who are recognized as tax agents. In abbreviated form, it sounds like this: tax agents are ... organizations that individual entrepreneurs lawyers ... from whom or as a result of relations with whom the taxpayer received income(what?) specified in paragraph 2 this article ….
According to paragraph 2 of this article, the calculation of amounts and payment of tax are made in relation to all income taxpayer, the source of which is a tax agent, excluding 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 the Tax Code of the Russian Federation. Already interesting, because the legislator, in determining who is a personal income tax agent, provided for a number of exceptions from this category according to the criterion of income paid. This means that the legislator said that not every income paid to an individual automatically makes us a tax agent for personal income tax, but only that which does not fall under the category of exceptions described in paragraph 2 of Article 226 of the Tax Code of the Russian Federation.
In your case, of particular interest is the reference to paragraph 1 of Article 228 of the Tax Code of the Russian Federation, which refers to income received by individuals ... on the basis of ... civil law contracts, including income from employment contracts or lease agreements for any property.
Those. in this case, from the general interpretation of the above norms, we can conclude that just lease agreements constitute an exception to the general rule on income paid, making us tax agents. Therefore, we come to the conclusion that our entrepreneur, as a tenant of real estate from an individual, is not obliged to act as a tax agent and withhold personal income tax and the amount of rent paid to him, because. this tax must be paid to the budget by the taxpayer himself, who is the lessor of the premises.
But there is also a second point of view. The regulatory authorities in their letters explain that if an individual - the lessor is not an entrepreneur, then it is the tenant who must calculate and pay personal income tax to the budget as a tax agent. They believe that the tax is withheld from the rent when it is paid and transferred to the budget at the place of registration of the tenant (see Letters of the Ministry of Finance of Russia dated February 27, 2013 No. 03-04-06 / 5601, the Federal Tax Service of Russia dated November 1, 2010 No. 3/ [email protected], Federal Tax Service of Russia for Moscow dated February 16, 2011 No. 20-14 / 4 / [email protected]).
At the same time, the Ministry of Finance of Russia emphasizes that the inclusion in the lease agreement of a condition according to which the responsibility for calculating and paying tax is assigned to an individual is illegal ().
In their opinion, an individual, in their opinion, should calculate and pay personal income tax on his own only if the source of payment (organization) is not a tax agent by virtue of the law (clause 1 clause 1 article 228 of the Tax Code of the Russian Federation). For example, if the tenant is a foreign organization (, Federal Tax Service of Russia dated November 1, 2010 No. ШС-37-3 / [email protected]).
And arbitrage practice on this issue is controversial. Some courts agree with officials and believe that personal income tax from rent should be withheld and transferred by the tenant (Resolutions of the Federal Antimonopoly Service of the Volga District dated 02.21. ), Federal Antimonopoly Service of the Northwestern District dated May 14, 2010 No. А66-9581/2009). Others believe that an entrepreneur who pays income to an individual under a lease agreement is not a tax agent in relation to him. Therefore, the tax must be paid by the landlord himself (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated September 10, 2009 No. F04-5077 / 2009 (13200-A03-46), Federal Antimonopoly Service of the Volga District dated May 18, 2009 No. A12-16391 / 2008).
- If your landlord does not object, then we recommend that you act as a tax agent and, accordingly, when paying the amount to the landlord rent payment withhold the amount of personal income tax when they are actually paid and in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation to transfer it to the budget no later than the day following the day the rent is paid. At the same time, it should be noted that this path is the safest in terms of tax liability in the future.
- If your landlord objects to the issue of withholding tax from the amounts of rent paid to him and wishes to independently pay personal income tax to the budget, then in this case you can take the first position described in our letter and not act as a tax agent. However, in this case, there are risks of holding you liable by the inspection authorities for failure to fulfill the duty of a tax agent. However, it will have to be challenged in court. And there is no guarantee that the court will decide in your favor (the risks can be assessed 50% to 50%). Everything here will depend on the qualifications of the lawyer representing your interests in court.
Tax agent is an intermediary between the state and taxpayers. Such intermediary services are necessary for the transfer of taxes and fees to the budgets. This article will discuss the main aspects that regulate their activities.
A tax agent may be represented by an organization that performs the duties of settlements and withholding taxpayers, and also transfers these amounts to the budget. At the same time, she has the same rights as an ordinary taxpayer.
The main task of a tax agent is to withhold taxes in a timely and reliable manner with subsequent transfer to Russian budget. He must keep targeted (for each specific taxpayer) accounting of income, expenses and taxes that should go to the budgets.
All paperwork must also be maintained by this business entity. He needs, in addition to providing the tax authorities with documents confirming the correctness of the calculation and payment for taxation at any time, also to ensure the safety of the above materials for four years.
Tax agent - an organization that can, like any payer, be at any place. Such a company performs its functions for specific taxes. Let's try to consider them in more detail.
Tax agents for VAT - the procedure for determining them has some features. In the event that foreign companies or ordinary foreign citizens who are not tax registered sell goods in Russia, the amount of income from their sale is determined as a tax base and the tax calculated from it is payable to the budget. At the same time, the main function of tax agents lies in the calculation of each individual transaction.
Both an ordinary legal entity and an individual entrepreneur can act as a tax agent. A prerequisite is that these business entities must be registered with the tax authorities and purchase goods in Russia from the above foreign persons.
In the case when state bodies lease property on Russian territory, it should be determined at the level of the amount of rent calculated for each leased property object. In this case, the tenant acts as a tax agent, who is obliged to calculate and withhold taxes from the income received, transferred to the landlord, and pay the amount received to the budget.
When selling goods on Russian territory that belong to foreigners who are not registered with Russian tax authorities, companies that economic activity fixed by contracts of commission, commission, agency agreements.
These documents must contain information about foreign individuals and legal entities involved in entrepreneurship. In this case, the tax base is determined by the cost of goods for an agent who is obliged to transfer tax at the location as his structural divisions, and its main enterprise.
Any Russian organization, a notary and an individual entrepreneur, a lawyer can be tax agents for personal income tax. This can only happen if the taxpayer receives income from them. The calculated and withheld tax is paid in respect of the entire income of payers, the source of which is the tax agent.
Personal income tax is calculated monthly from the beginning of each cumulative total based on performance.
There are certain rules to follow when payment of personal income tax tax agent. Let's figure out what nuances these people should know in 2019.
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Tax agents must perform certain duties (for calculating, withholding, paying income tax).
In case of violation of the law, the company will be liable for non-transfer of personal income tax. Therefore, it is worth considering what regulations regulate the payment of amounts by tax agents.
Basic moments
What is meant by the term "tax agent"? Is an individual entrepreneur a tax agent for personal income tax, or is the obligation to pay tax for individuals assigned only to an LLC?
Definitions
Personal income tax is a direct tax at the federal level, which is levied on the profits of individuals according to regulated legislative acts rates.
Although the payers are individuals (both citizens of Russia and foreigners with income within the Russian Federation), the payment itself can be made by tax agents ().
The tax agent for personal income tax is an intermediary between the taxpayer and the state.
It can be a legal entity, self-employed persons (notaries and lawyers who opened a private office), representative offices of non-residents who have an obligation to calculate and pay tax on the income of an individual on behalf and at the expense of a citizen.
He also keeps records of the profits of employees, prepares reports, submits them to the local branch of the federal tax service and is liable for violations of the rules described in the Tax Code.
Who is a tax agent?
They may also be:
- Separate subdivision foreign company in Russia. It is worth considering one nuance - if a foreign enterprise pays funds not through a separate division, it cannot be a tax agent.
- Notary.
- Private practice lawyer.
The same persons may be tax agents in relation to the profits of foreigners who work under a patent (Article 226, paragraph 1 - 2, paragraph 1 of Article 1, part 1 of Article 2).
He is also a tax agent and a customer who concluded.
There are several types of income for which a firm or individual entrepreneur will not act as a tax agent for an individual.
This applies to the profit that was received:
- An individual in the implementation entrepreneurial activity. In this case, the person must be registered as an individual entrepreneur with the Tax Inspectorate.
- A citizen who makes a profit in the conduct of the activities of a notary and other private practitioners.
- A person who makes a profit in accordance with, which are concluded with other individuals who do not act as a tax agent. This applies to rent.
- A person that has a profit from the sale of property objects that belonged to him by right of ownership, if the object belonged to such a citizen for no more than 3 years.
- A resident that receives income from a source located outside the Russian Federation.
- The person who received the prize.
- A person who has taxable income from which the necessary amounts were not withheld by the tax agent.
Legal grounds
The concept of "tax agent" is considered in Art. 24 of the Tax Code. The rules for conducting settlements and paying personal income tax to the budget by tax agents are stated in Art. 226 of the Tax Code Russian Federation.
Duty of a tax agent to pay personal income tax
At payment of personal income tax tax agents should be guided by special rules.
How to withhold tax correctly?
Withholding personal income tax by a tax agent occurs from all profits, except for that stipulated in Art. 226 p. 2 of the Tax Code.
The company withholds tax on the income of an individual from transfers to employees, but not in all cases.
For example, there are restrictions on withholding the amount of tax from the received material gain in kind or when the person became a non-resident (the status of the payer changed in the middle of the year). In such a situation, the tax will need to be recalculated at a rate of 30%.
If the employee had no other income in monetary terms and filed after such events, the tax agent will not be able to withhold personal income tax at all.
The same rules are also provided for when receiving profit in kind by a person who is not an employee of the company (for example, in relation to buyers).
In the event that an employee is paid other income in cash, the tax agent may withhold the amount of the arrears. But a limit has been set - the amount of total income tax cannot exceed 50% of wages.
The organization must inform the inspector about the transferred amounts to an individual from which taxes were not withheld. The deadline for this is 1 month.
If the notification is not filed in a timely manner, the firm is considered a violator and will be liable in accordance with,.
Special rules should be followed when submitting reports of the impossible withholding personal income tax when dealing with shares.
The deadlines for providing information on unwithheld personal income tax will be determined depending on what happened earlier:
After notification tax structures about the impossibility of withholding tax, the organization has the right not to comply with such an obligation, even if such an opportunity appears later.
If the notification is submitted in time, no penalties or fines will be charged. The fact that personal income tax has not been withheld must also be notified to the payer himself, to whom the funds were paid (Article 226, Clause 5 of the Tax Code).
Arising Obligations
Tax agents have the following responsibilities:
- Accurately and on time to carry out personal income tax calculations, withhold the necessary amounts from the taxpayer's profit and pay the calculated amounts to state structures Russian Federation.
- Within one month, submit a written notice in case of impossibility to withhold income tax.
- Keep records of funds transferred to payers, deductions and paid amounts of income tax separately for each individual.
- Serve in regional office tax office documentation that will be necessary for inspections by authorized bodies.
In the event that such obligations are not fulfilled, the tax agent will be liable in accordance with legislative acts RF.
KBK
Personal income tax on profits when its source is a tax agent, except for that profit when Art. 227, (when making recalculations, arrears, debt payments, including when it is canceled) | 182 1 01 02010 01 1000 110 |
Penalty on income tax, which is levied on the payer's profit received from the tax agent, except for the situations listed in Art. 227, 227.1, 228 of the Tax Code of the Russian Federation | 182 1 01 02010 01 2100 110 |
Interest on income tax, if the source of their receipt is a tax agent. The exceptions are the same situations as in the above paragraphs. | 182 1 01 02010 01 2200 110 |
Penalties for personal income tax that are levied on profits received from a tax agent, in addition to making payments in accordance with Art. 227, 227.1, 228 NK | 182 1 01 02010 01 3000 110 |
Tax payment procedure
The rules for the payment of personal income tax have undergone some changes. Here are the main points that should be considered by tax agents:
- It is necessary to calculate the tax upon actual receipt of profit (paragraph 3 of article 226 of the Tax Code) - when paying funds to an individual in cash (paragraph 4 of the same article).
- The terms of transfer are specified in paragraph 6 of this article. An exception is the transfer of tax on payments for temporary disability.
- The amount of personal income tax is calculated on an accrual basis for each type of profit. It is not necessary to take into account funds that are received from another tax agent.
- Payment is made at the place of registration of the company (to the regional tax authority).
- If the amount of income tax does not exceed 100 rubles, it can be added to the funds that will be paid in next month but within the same tax period.
- It is not permissible to transfer tax at the expense of a tax agent. Contracts that provide for the assumption of obligations to bear costs of this type by the firm are considered void.
- It is necessary to transfer tax from all amounts that are paid to individuals by tax agents, except for those described in, 227, 228 of the Tax Code.
- If the organization, at the request of employees, makes transfers from their earnings to third parties, personal income tax is not paid ().
- An individual who does not have the status of an individual entrepreneur, when making payments to hired personnel, cannot be a tax agent. In such a situation, the calculations and payments are carried out by the citizens themselves, who received such income (in accordance with).
Calculation of amounts by tax agents is carried out in relation to the entire profit of the employee. An exception is income, which, according to the law, must be calculated independently (for example, when selling an apartment, etc.).
In this case, you should rely on . The calculation of the amount of income tax payable is made by the tax agent on an accrual basis from the beginning of the year at the end of each month.
In this case, the previously retained funds are offset. When determining the amount of personal income tax, take into account and tax deductions that are registered in .
The tax period is a calendar year. The basis is .
Provided income tax returns
Employers submit the following documents:
(in paper or electronic form) | Such a document is drawn up in relation to each employee individually. The form includes information about the income of an individual, the deductions provided, the calculated and paid amounts of personal income tax. One certificate is issued even in the case when several rates are used in the calculations |
Tax register, which reflects data on the income of an individual | Preparing in paper form. It is worth paying when compiling for debiting from settlement accounts according to registers. A distribution payment is made - the company transfers one amount, but it applies to all employees. The distribution takes place in proportion to individuals (according to calculated and withheld taxes) |
The record keeping form itself is not submitted by tax agents, unless it is requested by the inspector of the territorial authority.
If there is an obligation to pay tax on their own, an individual and an individual entrepreneur submit 3-NDFL, but no later than April 30 of the next year at the end of the tax period.
Emerging Questions
There are a number of issues worth talking about. Knowing some points will help you avoid trouble in the future.
What is the deadline for transferring?
The tax agent pays personal income tax for an individual in the following terms:
When funds are credited to an account in one of the banks for the payment of income tax | Not later than the day when the funds were withdrawn from the account (paragraph 1, clause 6, article 226 of the Tax Code) |
When the amounts of earnings are transferred from current accounts to bank card worker | On the day when funds are received on the account of an individual |
When money is transferred from the employer's account to a third party's card on behalf of the employee | On the day the amount is received |
When a person receives a profit in the form of a material benefit or in kind | Not later than the next day after the tax is withheld (paragraph 2, clause 6, article 226 of the Tax Code) |
If a person receives income from the sale valuable papers, the due date will be |
|
In other cases | Not later than the next day after receiving the amount by an individual |
When renting from an individual
If the company rents real estate from individuals, it acts as a tax agent. This means that there is an obligation to withhold and pay personal income tax from the transferred amounts of rent.
It is not allowed to shift such obligations to lessors. This is mentioned in.
Paragraph 1 of Art. 226 also contains data that a company that enters into transactions in which individuals make a profit must calculate, withhold and transfer income tax to government agencies.
From this it follows that when transferring rent for the provided premises, the company is a tax agent.
Data on employees can be provided by an enterprise that has a separate subdivision - at its location. Separate enterprise - at the place where it was registered.
If the document is compiled by the parent company for the employees of the division, after the TIN, the checkpoint of the separate division is reflected (use the separating sign "/").
Provided that the employee worked in several departments, you need to prepare several certificates of income of an individual.
For the period when an individual worked in the parent company, it is worth reflecting the checkpoint and OKATO of this company, for the period of work in the unit - the checkpoint and OKATO of this unit.
Penalty for non-payment of personal income tax by a tax agent
If the tax agent fails to fulfill his obligations, he will have to bear the responsibility regulated.
This article provides for a penalty for late payment of tax on the income of an individual. The amount of the payment is 20% of the income tax.
If the amount of personal income tax was withheld by the tax agent, but not paid to the state treasury, then you will have to pay a penalty. Penalty is charged for each overdue day ().
TAX AGENT - a term used in the legislation on taxes and fees of the Russian Federation and tax laws a number of countries.
1) In the Russian Federation, the term "tax agent" means -, which, in accordance with the Tax Code, is responsible for calculating, withholding from the taxpayer and transferring to the appropriate budget ( off-budget fund) taxes. Tax agents have the same rights as, unless otherwise provided by the Tax Code. Tax agents are obliged (Article 24 of the Tax Code):
1) correctly and timely calculate, withhold from the funds paid to taxpayers, and transfer the appropriate taxes to the budgets (off-budget funds);
2) within one month, notify in writing to the tax authority at the place of its registration about the impossibility of withholding from the taxpayer and about the amount of the taxpayer's debt;
3) keep records of income paid to taxpayers, taxes withheld and transferred to budgets (off-budget funds), including personally for each taxpayer;
4) submit to the tax authority at the place of its registration the documents necessary for exercising control over the correct calculation, withholding and transfer of taxes.
Tax agents transfer withheld taxes in the manner prescribed by the Tax Code for the payment of tax by the taxpayer. For non-fulfillment or improper fulfillment of the duties assigned to him, the tax agent shall be liable in accordance with the legislation of the Russian Federation. Features of the calculation, procedure and terms of payment of personal income tax by tax agents are established in Art. 226 NK.
1. Russian organizations, individual entrepreneurs and permanent representative offices of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income, are obliged to calculate, withhold from the taxpayer and pay the amount of tax, taking into account the following features. Tax on the income of lawyers is calculated, withheld and paid by the colleges of lawyers (their institutions). These Russian organizations, individual entrepreneurs and permanent representative offices of foreign organizations, bar associations and their institutions in the Russian Federation are referred to in Chapter 23 of the Tax Code as tax agents.
2. Calculation of amounts and payment of tax are made in respect of all income of a taxpayer, the source of which is a tax agent, except for income in respect of which calculation and payment of tax are carried out with offset of previously withheld tax amounts.
3. Tax amounts are calculated 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 13% is applied, accrued 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, 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% of the amount of the payment.
5. If it is impossible to withhold the calculated amount of tax from the taxpayer, the tax agent is obliged, within one month from the moment the relevant circumstances arise, to inform the tax authority at the place of its registration in writing about the impossibility to withhold the tax and the amount of the taxpayer's debt. The impossibility of withholding the tax, in particular, recognizes cases where it is known for certain that the period during which the amount of the accrued tax can be withheld will exceed 12 months.
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 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 actual withholding of the calculated amount of tax - 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 at the place of registration of the tax agent in tax authority. Tax agents are Russian organizations that have separate divisions, are obliged to transfer the calculated and withheld amounts of tax 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 is transferred to the budget in the prescribed manner. 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 agreements and other transactions, it is prohibited to include tax clauses in them, according to which paying tax agents assume obligations to bear, associated with the payment of tax for individuals (Article 226 of the Tax Code). Tax agents submit to the tax authority at the place of their registration information on the income of individuals in this tax period and the amounts of taxes accrued and withheld in this tax period annually no later than April 1 of the year following the expired tax period. The tax authorities send this information to the tax authorities at the place of residence of individuals. At the same time, information on the income paid to individual entrepreneurs for the goods, products or work performed (services rendered) purchased from them is not provided if these individual entrepreneurs have presented to the tax agent documents confirming:
State registration as entrepreneurs without forming a legal entity;
Registration with the tax authorities. Tax agents issue certificates to individuals on their applications on income received by individuals and tax amounts withheld (Article 230 of the Tax Code).
2) In a number of countries, the term "tax agent" can also mean a tax consultant who assists the taxpayer in fulfilling the obligations established in the acts of tax legislation.
3) In the USSR, tax agents were officials of the tax inspectorate who received tax and insurance payments from rural population. Initially, the tax agent also produced objects of taxation, calculated payments, took into account their receipt, and handed payment notices to citizens. With the organization of a centralized accounting system tax accounting in 1945, tax agents were exempted from maintaining personal accounts of payers, and since 1948 - from all tax accounting. Due to the fact that after the reform of the agricultural tax (1953), the amount tax payments the rural population decreased significantly, from March 1, 1956, the staff of tax agents was abolished and the receipt of these payments was entrusted to the village councils.
Encyclopedia of Russian and international taxation. - M.: Jurist. A. V. Tolkushkin. 2003 .
- Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (off-budget fund) (Article 24 of the Tax Code of the Russian Federation). Examples: 1. If… … Vocabulary: accounting, taxes, business lawTax agent- Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring tax to the budget system of the Russian Federation. Article 24 of the Tax Code. Tax agents have the same rights as… … Accounting Encyclopedia
Tax agent- (English tax agent) according to the legislation of the Russian Federation on taxes and fees, a person who, in accordance with the Tax Code of the Russian Federation *, is responsible for calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (off-budget fund) (Article 24 of the Tax Code ... Big Law Dictionary
Tax agent- 1. Tax agents are persons who, in accordance with this Code, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation ...
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 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;
to rearrange documents confirming the completeness and correctness of the calculation and payment of taxes to the tax authority;
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. It does not matter, however, whether general system taxation or a special regime, 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 agreements, the organization must calculate and withhold from them personal income tax and transfer taxes 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 a municipal or state property at the 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 foreign organization, which does not have a permanent representative office 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?
Apply to tax agents. But this should be understood in such a way that the tax agent has the right in ... the amount that was excessively withheld by the tax agent from the taxpayer, another ... excessively withheld by the tax agent from the income of the taxpayer the amount of tax is applied precisely by the tax agent on the basis of ... In other words, at the request of the taxpayer, the tax agent is obliged to return the amount of tax to the taxpayer ... when receiving this amount from the budget, it is advisable for the tax agent to settle with ...
- Redemption of treasury property: on payment of VAT to tax agents
Property does not perform the duties of a tax agent, since the object of taxation in ... buyers have the duties of a tax agent. If the duties of a tax agent have arisen. VAT calculation. ... : in such a situation, the withholding agent has an obligation to restore the tax. ... reviewed issues related to the calculation of VAT by tax agents - buyers of treasury property. Deserves ... budget in the manner of fulfilling the duties of a withholding agent, established general condition about...
- 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). Calculus amounts of personal income tax is made 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 still does not have the opportunity ...
- A tax agent who overdue the transfer of personal income tax, but corrected the mistake in time, should not be held liable
That tax amounts are calculated by tax agents on the date of actual receipt of income ... subject to withholding and transfer by the tax agent, entails the collection of a fine in ... the Tax Code of the Russian Federation, tax agents if the following conditions are met: the organization - tax agent submitted in a timely manner ... overdue transfer of the withheld amount of tax, the tax agent independently paid the missing amount of tax ... The Tax Code of the Russian Federation does not prevent the release of the tax agent from liability established by Art. ...
Understanding the concept of relations "taxpayer - tax agent - tax authority - budget". ... figures of the tax agent it follows that the tax agent cannot exist without the taxpayer. Tax agent - ... literature understanding of the figure of a tax agent. So, it is noted that tax agents act out their ... status of a tax agent, he focused on the fact that the duty of a tax agent can ... can be presented specifically to the tax agent: a) the tax agent withheld the amount of tax, ...
- 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 responsibility... 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 duty ... that the established tax code duties of tax agents for the calculation, withholding 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 "another 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 subdivisions on their own ... we note that in a similar manner, tax agents are required to submit and tax reporting... of the situation under consideration is the obligation of the tax agent to distribute the tax withheld upon payment of ... liability for the improper performance by the tax agent of his duties, in particular ... to employees of separate divisions, to 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 exempted from performing the duties of tax agents, including VAT tax agents. 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? AT recent times services often... situations to pay VAT as a tax agent? For a reasonable answer to this ... "Internet", etc.) Tax agent or not? When providing services... 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?
AT fixed time Personal income tax, a tax agent illegally uses taxpayers' money ... 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
way. These persons are tax agents. All organizations are tax agents for personal income tax ... and, as before, the payer is a tax agent. As a tax agent for income tax, the organization ... the taxpayer's funds are entrusted to the tax agent. Thus, to impose the obligation ... the obligation to transfer tax, the tax agent may be held liable ... for the actions or inaction of other taxpayers (tax agents). In conclusion, we note that...
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