Income tax agent. IP as a tax agent
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 of this article, are required to calculate , withhold from the taxpayer and pay the amount of tax calculated in accordance with 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 a taxpayer, the source of which is a tax agent, with offset of previously withheld amounts of tax (with the exception of income in respect of which the calculation of tax amounts is carried out in accordance with this Code), and in the cases and in the manner provided for by this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.
Features of the calculation and (or) payment of tax on certain types of income are established by articles , and of this Code.
3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with 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 calculation of amounts tax is made in accordance with this Code), in respect of which the tax rate established by paragraph 1 of this Code, accrued to the taxpayer for a given period, is applied, 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 amount of tax withheld may not 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 on income received by clients of the said credit institutions (except for clients who are employees of the said credit institutions) in the form of a material benefit determined in accordance with subparagraphs 1 and 2 paragraph 1 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 that have 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 in paragraph 2 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 specified in paragraph of this article, having 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 withheld amounts of tax 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 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. 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.
The provisions of Article 226 of the Tax Code of the Russian Federation are used in the following articles:- Accounting for organizations and individuals
4.8. Registration (deregistration) with the tax authority of a Russian organization as a tax agent specified in paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation is carried out by tax authorities on the basis of an application submitted by this organization to the tax authority at its location in electronic form via telecommunication channels communication or through the personal account of the taxpayer, within five days from the date of receipt of such an application, and within the same period, the organization is sent a notice of registration (deregistration) with the relevant tax authority as a tax agent.
- Income not subject to taxation (exempted from taxation)
72) income received by taxpayers from January 1, 2015 to December 1, 2017, upon receipt of which tax was not withheld by the tax agent, information about which is provided by the tax agent in the manner established by paragraph 5 of Article 226 of the Tax Code of the Russian Federation, with the exception of income:
- Features of the calculation of tax in relation to certain types of income. Tax payment procedure
4) individuals who receive other income, upon receipt of which tax was not withheld by tax agents, with the exception of income, information about which is provided by tax agents in the manner established by paragraph 5 of Article 226 and paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation - based on the amounts of such income;
Consider what obligations a tax agent has for personal income tax when renting from an individual, as well as what tax to pay personal income tax for individuals. the person renting the premises.
Obligations of the tenant as a tax agent for personal income tax
Using the leased property to conduct its activities, the tenant makes rental payments and incurs cash costs. Since as a result of the disposal of funds there is a decrease in the welfare of the tenant, he incurs rent costs. By virtue of the law, the organization has obligations to the state to record expenses in tax and accounting registers in accordance with the norms of tax and accounting legislation, respectively.
In addition, the tenant, when paying income in the form of rent to an individual who is not an entrepreneur, has obligations of a tax agent for personal income tax in relation to this individual - the lessor. That is, the tenant needs to calculate personal income tax on income in the form of rent, withhold tax when paying income to an individual and transfer it to the budget (clause 2, article 226 of the Tax Code of the Russian Federation, article 228 of the Tax Code of the Russian Federation).
What does it mean? Tax obligations arise from an individual, but will the enterprise be responsible for paying the tax?
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The fact is that a feature of paying personal income tax is the payment of tax through intermediaries (tax agents) from most of their income. State certain provisions of Ch. 23 of the Tax Code of the Russian Federation instructs enterprises to calculate and transfer personal income tax to the budget for another taxpayer - an individual. In the terminology of tax legislation, this means that the company is recognized as a tax agent for personal income tax.
It is the organization recognized as an agent that will deal with all issues of tax calculation, withholding when paying income, and paying to the budget. It is impossible to shift the payment of personal income tax from income in the form of rent to an individual, even if this is specified in the lease agreement. For clarification, you can refer to the letter of the Ministry of Finance of Russia dated March 9, 2016 No. 03-04-05 / 12891.
The need to fulfill the duties of a tax agent for an organization arises due to the provisions of paragraphs 1 and 2 of Art. 226 of the Tax Code of the Russian Federation as a result of payment to an individual who is not an individual entrepreneur of income in the form of rental payments under a lease agreement.
Since the Russian organization was the source of payment of income to an individual, it must act as a kind of intermediary between the taxpayer - the individual who received the income and the state represented by the tax authorities in order to ensure that personal income tax enters the budget in the correct amount and in the correct time from the paid income.
But the functions of a tax agent are not limited to this.
The entire list of obligations that the state imposes on a tax agent is contained in Art. 230 of the Tax Code of the Russian Federation. Here are all the obligations of the tenant organization to the state when paying income in the form of rent:
Insurance premiums when renting from an individual
According to the lease agreement, the tenant bears the costs in the form of rent, and by virtue of Law No. 402-FZ and Ch. 25 of the Tax Code of the Russian Federation is obliged to the state to reflect the expense in the registers of accounting and tax accounting. Also, the tenant is recognized as a tax agent in relation to personal income tax and is called upon to fulfill the duties of a tax agent for personal income tax, listed in Article 230 of the Tax Code of the Russian Federation (see table above).
It should be said that the rent paid to an individual under a property lease agreement does not entail the obligation to pay insurance premiums to the PFR, FSS, FFOMS and FSS for injuries (clause 4, article 420 of the Tax Code of the Russian Federation, article 5 of the Federal Law of July 24 .1998 No. 125-FZ). You can learn more about this from.
General conclusion. The accountant needs to understand the economic implications of the transaction in order to properly account for income, expenses, and obligations to the partner and the budget system. To do this, we offer a graphic illustration of what has been said:
Organizations and individual entrepreneurs paying income to their employees or other individuals in 2019 are charged with the duties of tax agents for personal income tax (clause 1 of article 226 of the Tax Code of the Russian Federation).
Responsibilities of a tax agent for personal income tax
If the tax agent is unable to fulfill his obligations
Sometimes individuals receive income in kind from a tax agent, for example, some kind of non-monetary prizes. And it is impossible to withhold personal income tax due to the fact that the agent does not pay money to this individual.
In this case, the tax agent owes the “physicist” himself that the tax was not withheld (clause 5, article 226 of the Tax Code of the Russian Federation).
The tax agent must report to the IFTS
The agent must submit to the IFTS information on the income of individuals and the amounts of personal income tax:
- Certificate 2-NDFL (approved by Order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11/ [email protected]);
- Calculation of personal income tax amounts 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]).
Recall: if the number of employees / individuals to whom income is paid is 25 or more people, then the tax agent must submit reports to the IFTS in electronic form via telecommunication channels (clause 2 of article 230 of the Tax Code of the Russian Federation).
Responsibility of the tax agent
For non-performance / improper performance by a tax agent of his duties, he faces a fine.
| Type of violation | The amount of the fine | |
|---|---|---|
| Non-withholding and / or non-transfer of the amount of personal income tax (Article 123 of the Tax Code of the Russian Federation) | 20% of unwithheld and/or unpaid tax | |
| Late submission of certificates 2-NDFL (clause 1 of article 126 of the Tax Code of the Russian Federation) | 200 rub. for each certificate submitted with violation of the deadline | |
| Submission of certificates 2-NDFL / form 6-NDFL with inaccurate data ( | ||
The calculation of personal income tax must be made accurately, only this will avoid penalties and claims from regulatory authorities. We will analyze in our article how income tax is calculated, as well as give the formula for calculating personal income tax and an example of calculating personal income tax.
How to calculate personal income tax: general procedure
The calculation of income tax takes place in several stages:
- At the beginning, to calculate personal income tax for the tax period, all incomes subject to income tax are determined (clause 3, article 225 of the Tax Code of the Russian Federation).
- For each type of income, the tax rate is specified in accordance with Art. 224 of the Tax Code of the Russian Federation.
- The tax base for personal income tax for the tax period is calculated. At the same time, it must be remembered that in order to calculate personal income tax when applying several tax rates, the tax base is calculated separately for each type of income. Also, the tax base for income from equity participation is calculated separately from the tax base for all other income, to which the rate of 13% is applicable, taking into account the requirements of Art. 275 of the Tax Code of the Russian Federation.
For more information about the tax base, see the material "The procedure for determining the tax base for personal income tax" .
- Personal income tax is directly calculated according to the formula below. In this case, the tax amount is rounded up to full rubles, i.e. the amount is less than 50 kopecks. is not taken into account, but equal to or more than 50 kopecks. rounded up to the whole ruble (clause 6, article 52 of the Tax Code of the Russian Federation).
Find out about the innovations of 2019 in terms of personal income tax from the message “Another standard is being introduced for personal income tax” .
How to calculate personal income tax: formula
The formula for calculating personal income tax, in accordance with paragraph 1 of Art. 225 of the Tax Code of the Russian Federation, is as follows:
Personal income tax amount = Tax base × Tax rate.
Please note that the tax base may be reduced by the amount of tax deductions (standard, social, property, etc.).
The materials of our heading "Tax deductions for personal income tax in 2018-2019 (standard)" will acquaint you with the deductions in detail.
And also, before calculating the tax, you should make sure that the income received is not included in the preferential list (exempt from personal income tax payments).
Calculation of personal income tax: an example
In January 2019, the salary of the accountant I. G. Sviridova at Inkom LLC amounted to 58,000 rubles. She is given a standard deduction for an only child of 5 years based on the application. Inkom LLC, as a tax agent, must calculate the personal income tax payable for January 2019 and transfer the amount of tax to the budget no later than the day following the day the salary is issued.
- For January 2019, the wages of I. G. Sviridova are subject to personal income tax.
- Wages are subject to personal income tax at a rate of 13%.
- The tax base is: 58,000 - 1,400 = 56,600 rubles.
- Personal income tax amount: 56,600 × 13% = 7,358 rubles.
Employees of any organization receive income in the form of wages and are taxpayers of personal income tax (PIT). They do not pay the tax themselves - it is calculated, withheld and paid by the employer of the taxpayer. In this case, the employer acts as a tax agent.
The procedure and features of calculating personal income tax by a tax agent are discussed in this article.
Tax agents
According to paragraph 1 of Article 24 of the Tax Code (TC), tax agents are persons who are responsible for calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (off-budget fund).
In accordance with paragraph 1 of Article 226 of the Tax Code tax agents for personal income tax are Russian organizations, individual entrepreneurs (IE) 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.
The main duties of tax agents (clause 3 of Article 24 of the Tax Code) are:
correctly and timely calculate, withhold from the funds paid to taxpayers, and transfer the relevant taxes;
within one month, notify in writing to the tax authority at the place of its registration about the impossibility of withholding tax from the taxpayer and about the amount of the taxpayer's debt;
keep records of income paid to taxpayers, taxes withheld and transferred to the budget (off-budget funds), including personally for each taxpayer;
submit to the tax authority at the place of its registration the documents necessary to exercise control over the correct calculation, withholding and transfer of taxes.
Calculation, withholding of tax onlog agents
Calculation and payment of personal income tax amounts by tax agents is carried out in relation to all income of the taxpayer, with the exception of income from securities transactions, income from the activities of individual entrepreneurs and other persons engaged in private practice, as well as income of individuals from the sale of their own property, receiving winnings and some others. income. The procedure and features of the calculation of these incomes are established by the relevant articles of Chapter 23 of the Tax Code.
According to paragraph 2 of Article 230 of the Tax Code tax agents are obliged to 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.
At the same time, information on the income paid by individual entrepreneurs for goods, products or work performed (services rendered) from them is not provided if these individual entrepreneurs have presented documents confirming their state registration to the tax agent.
The procedure for calculating the amount of personal income tax by a tax agent is established paragraph 3 of Article 226 of the Tax Code. The tax is calculated on an accrual basis from the beginning of the tax period at the end of each month in relation to all income for which the tax rate established by paragraph 1 of Article 224 of the Tax Code(13%), accrued to the taxpayer for this period, with offset of the amount of tax withheld in previous months of the current tax period. When applying other rates, the amount of personal income tax is calculated by the tax agent separately for each amount of income. When calculating the amount of tax, income received by the taxpayer from other tax agents is not taken into account.
The withholding of the calculated personal income tax can be made by the tax agent only from the amounts actually paid to the taxpayer. In this case, the deduction amount cannot exceed 50% of the payout amount. If the tax agent is not able to withhold tax from the income of the taxpayer and the tax agent determines that he will not be able to do this within 12 months, then he is obliged to report this in writing to the tax authority at the place of his registration within a month from the moment the relevant circumstances arise. Payment of tax at the expense of the tax agent's own funds is not allowed.
According to paragraph 3 of Article 45 of the Tax Code, the obligation to pay tax is fulfilled in the currency of the Russian Federation. However, foreign organizations and individuals who are not tax residents of the Russian Federation, as well as in other cases provided for by federal laws, may fulfill the obligation to pay tax in foreign currency.
Liability for non-fulfillment of obligations by a tax agent
In accordance with paragraph 5 of Article 24 of the Tax Code, for non-fulfillment or improper fulfillment of the obligations assigned to the tax agent, he is liable in accordance with the legislation of the Russian Federation. According to Article 123 of the Tax Code, illegal non-transfer (incomplete transfer) of tax amounts subject to withholding and transfer by a tax agent entails a fine of 20% of the amount to be transferred.
In addition, the receipt of the amount of personal income tax to the wrong budget due to the incorrect indication by the payer of the budget classification code does not indicate that the taxpayer has not properly fulfilled its obligations. The justification is the fact that the payment of tax in accordance with Article 45 of the Tax Code is understood as its payment to the appropriate budget, hence the incorrect indication of the code can be recognized as non-payment of tax on time.
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