Register of personal income tax payment by tax agents for distribution

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Jul 11/21/2013 Good afternoon:) BASIC. When completing part 2 of module 8, video lesson 7.3. After conducting the Document: Debiting from the current account and reviewing the transactions, I discovered that my number of bookmarks does not match the video, i.e. There is no bookmark for the register “Calculations of tax agents with the personal income tax budget.” I tried adding this bookmark through the settings button and changing the form; – the bookmark was added, but the entries did not appear. Upon subsequent closing and opening, this bookmark disappeared again. Although in the video lesson this bookmark is there and is filled in by 3 employees with a “-” sign. Please tell me what is my mistake? Why is the register in the bookmark not filled in? (Accrual of salary and payment of salary according to registers coincides with the video)

Elena Bobkova November 25, 2013 Julia, good day! Did you manage to tame this bookmark? And my most important question: What kind of transaction are you writing off from your account? Payment of salaries?

Jul 11/25/2013 Elena, thank you for helping me figure it out :) I’m looking at the “debit from the current account” (personal income tax payment) bookmarks. Unfortunately, the bookmark could not be used.... The release has been updated, now the configuration is 3.0.27.7. I reviewed all salary documents. But after the “debit from the current account” (payment of personal income tax), the tab “settlements of tax agents with the budget for personal income tax” did not appear, and the other tab “Payment of personal income tax by tax agents (for distribution)” has only one line with the addition of the payment amount 11804 = AND This is how it turns out for all further personal income tax payments:( As a result, in the accumulation register for “Payment of personal income tax by tax agents (for distribution)” there are only pluses and nothing minus: ((((

Jul 25.11.2013 Debiting from the current account - payment of personal income tax:

NIKOLAY 11/25/2013 Good night Julia, do you have a checkbox in your settings?

Jul 11/25/2013 Good afternoon, Nikolay :) That’s the point, I wrote about this in my original question on 10/21/13, that there was no bookmark AT ALL and I forced it from the settings and the checkboxes are where they need to be... but it’s not filled in and what’s more, after closing the document and opening it again, it disappears again... I can’t understand why and I really ask you to help me figure it out, please

Elena Bobkova November 25, 2013 Yulia, good afternoon! The problem is. that we are considering this tab in the Write-off from the account for the payment of wages according to the statement.

Jul 11/25/2013 Good afternoon, Elenushka I looked through everything again. This is the very beginning of video lesson 7-3 (I indicate the numbering as in the webinars: module 8, Chapter 7, step 7-3 “Payment of taxes and contributions to the budget”) - we consider EXACTLY the debit from the current account, the first line of statement 000-000006 dated 14.02. .14 ​​in the amount of 11804 = Payment of personal income tax (and not debiting salary payments from the account). Bookmarks are considered specifically in connection with the payment of personal income tax - there are three of them in the video, I only have the 2nd bookmarks, there is no “Payment of personal income tax by tax agents (for distribution).” Therefore, the register itself is filled incorrectly, only pluses and nothing minuses. If you can, I beg you to help me figure it out, please.....

Elena Bobkova November 25, 2013 Yulia, good evening! It’s really bad luck: I also don’t have this bookmark in the Write-off from the account. Moreover, there is not even an option to add it to “Change Form”! Except pm dated 03/14/14. There are also two bookmarks, but I have 1 – BU/NU, and 2 – Payment of personal income tax ON. Head spin:)

Elena Bobkova November 25, 2013 YAAAAAA. Julia, I found what the dog was rummaging through. I work on a laptop, the screen is small and the entire document window is not visible. So in the Write-off below the DDS Article there is a line Tax payment period. I didn't fill it out correctly!! WHEN I corrected all the extracts, the bookmark appeared with all the lines)))) Look, maybe you have the same problem?

Jul 11/26/2013 Good afternoon, Lenochka:) Thank you for your answer:) It’s very nice. I’m writing in a comment to me, because I can’t directly respond to your answer)) Hurray for me too. But my period was the same as in the video. Even earlier, I removed everything from the event and rescheduled it - but this did not give the desired result. Now I again removed all the documents from posting, removed all the connections between the documents created “enter based on”, after that I went into each document and refilled it, then restored the document connections... and the lost bookmark appeared :)))))))))) )) IMHO, somewhere earlier in my database there were corrections in salary and personnel documents, but these corrections affected only used ones and did not correct the registers for related documents. Therefore, when rolling back the created documents, the registers were able to refill... Lenochka, thank you for your support :)))

Elena Bobkova 11/26/2013 Thank you, Yulia))) Interesting, but your reason is different!

Anatoly 12/08/2013 Julia, hello! Sorry for the intrusion, but the question is important to me. In the discussions here below in the texts, you write on November 26, 2013 at 12:30 pm about techniques that I do not yet know. Help me master this important tool for me - how do you do it: = removed all the connections between documents created “enter based on” = = then restored the document connections = I tried to find a way to do this myself - nothing worked. Please teach me! Or send me where I can read this. I looked at the ITS (there is access) but couldn’t find it. Best regards, Anatoly

Anatoly 12/08/2013 I don’t see the “answer” button to my question. Please answer here.

Jul 12/09/2013 Good afternoon, Anatoly:) I answer both in MG and in your email. I think you are doing the same thing that I just don’t think about – what does it mean to “remove all connections between documents created by “enter based on”. When you open a document created on the basis, you can see a hyperlink on the basis of which the document was created and a “daw”. If you uncheck the checkbox, the reposting of the main document will be done correctly. In my experience, I noticed that (especially for personnel-salary journals), if there were corrections to the main document after the creation of the dependent document, then these corrections are not “picked up” during normal group re-execution. Therefore, when the main document is re-posted, the program will see the adjustments, and again you can check the box and link the document created on the basis. Good luck

Elena Bobkova 12/09/2013 Good evening, Yulia! My brakes are squealing for some reason))) How do you remove the checkbox? Directly in the chain of command?

Anatoly 12/10/2013 Julia, hello! Your comprehensive explanations helped me understand an issue that was important to me. Thank you! I wish you success in everything! Best regards, Anatoly.

Jul 12/10/2013 Once again, good day to everyone... or night :))) whoever it turns out :))) Elenushka, about the brakes - that’s cool :))) I don’t change the structure itself, I use it to determine (if suddenly erased from memory :))) which document is the main one and which is the dependent one (for example: a statement for the payment of wages and debits from the current account) then in the dependent one I uncheck the checkbox, remove it from processing, correct what is needed in both documents, then again “ I check the box and... Yahooo))) ... I'll repost everything... Perhaps this point is not relevant in all releases, but I came across it, and until I did all this, the “lost” bookmark refused to appear...

Who is the tax agent for personal income tax?

The following persons are recognized as tax agents for personal income tax (clause 1 of Article 226 of the Tax Code of the Russian Federation):

• Russian organizations;
• individual entrepreneurs;
• notaries and lawyers engaged in private practice or having law offices;
• separate divisions of foreign companies.

The tax base for personal income tax is payments to taxpayers at the expense of a tax agent (clause 9 of Article 226 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of the Russian Federation dated 02/06/2017 No. GD-4-8/ [email protected] , Ministry of Finance dated 12/15/2017 No. 03-04 -06/84250).

If a company hires personnel under an employee supply agreement, then the functions of a tax agent for personal income tax remain with the executing organization, since it is the organization that makes direct payments to individuals under employment contracts (letter of the Ministry of Finance of Russia dated November 6, 2008 No. 03-03-06/8/618 ).

Individuals who are not registered as individual entrepreneurs who make payments in favor of individuals who are employees are not recognized as tax agents. In this case, recipients of funds must independently calculate and pay personal income tax (letter of the Ministry of Finance of Russia dated July 13, 2010 No. 03-04-05/3-390).

The list of income subject to personal income tax is presented in Art. 208 Tax Code of the Russian Federation.

Read more about the features of calculating and withholding income tax in the article “Calculation of personal income tax (personal income tax): procedure and formula.”

Features of calculation and payment of personal income tax

When hiring, an employee is not obliged to independently provide the future employer with documents confirming the time of his actual stay in the Russian Federation and abroad. How, in this case, can an employer determine the tax status of its new employee – a citizen of the Russian Federation?

In accordance with paragraph 1 of Article 226 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), Russian organizations, individual entrepreneurs, as well as permanent representative offices of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income subject to personal income tax, are required to calculate , withhold from the taxpayer and pay the calculated amount of personal income tax.

Subclause 1 of clause 3 of Article 24 of the Tax Code of the Russian Federation provides for the obligation of tax agents to correctly and timely calculate, withhold from funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation.

To calculate tax amounts for each payment of income, the tax agent organization must take into account the tax status of the individual. The Tax Code of the Russian Federation does not establish any rules for tax agents to confirm the actual time a taxpayer is in our country.

The tax status of an employee of an organization is determined by the organization independently based on the characteristics of each specific situation.

The organization itself determines the tax status of the employee based on the characteristics of each specific situation.

Responsibility for the correct determination of the tax status of an individual who is the recipient of income rests with the organization that is the tax agent. For these purposes, it may request the necessary information and documents from an individual.

The Russian organization pays remuneration under copyright agreements to persons living in foreign countries. According to the concluded agreements, the authors transfer the rights to use their works to the company, and the organization pays them the appropriate remuneration. How are the income of individuals located outside the Russian Federation subject to personal income tax in the form of remuneration under copyright agreements received from a Russian organization? Is such an organization recognized as a tax agent?

In accordance with paragraph 2 of Article 209 of the Tax Code of the Russian Federation, the object of personal income tax taxation is income received by tax residents of the Russian Federation both from sources in Russia and from sources outside its borders. For individuals who are not tax residents - only from sources in the Russian Federation.

According to subparagraph 3 of paragraph 1 of Article 208 of the Tax Code of the Russian Federation, income received from the use of copyrights in our country is classified as income from sources in the Russian Federation.

Since in this case, individuals living in foreign countries receive income for the use of copyrights in the Russian Federation, the income received refers to income from sources in the Russian Federation.

If such persons are not recognized as tax residents in accordance with Article 207 of the Tax Code of the Russian Federation, then taking into account the provisions of paragraph 3 of Article 224 of the Tax Code of the Russian Federation, their income from sources in the Russian Federation is subject to personal income tax at a rate of 30 percent.

Paragraph 1 of Article 226 of the Tax Code of the Russian Federation determines that Russian organizations from which or as a result of relations with which the taxpayer received income subject to taxation are required to calculate, withhold from the taxpayer and pay the amount of personal income tax.

These organizations are recognized as tax agents.

Thus, when individuals, including those who are not tax residents, receive taxable income from an organization, the said organization is recognized as a tax agent. Consequently, the company is obliged to fulfill the obligations provided for in Articles 226 and 230 of the Tax Code of the Russian Federation, both in calculating, withholding and paying taxes to the budget system, and in submitting information on the income of individuals for the expired tax period to the tax authority at the place of its registration.

In accordance with the contract, the company pays for services to the catering company. Payment for the food itself is made by the organization's employees at their own expense. Do employees receive income in kind in the form of amounts paid by the employer for catering services?

According to subparagraph 1 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation, income received by a taxpayer in kind, in particular, includes payment (in whole or in part) for him by organizations for goods (work, services) or property rights, including food in his interests.

Payment by an organization of remuneration to a catering enterprise in accordance with an agreement for the provision of catering services does not lead to the employees receiving income in kind.

Payment by an organization of remuneration to a catering enterprise in accordance with an agreement for the provision of catering services does not lead to the employees receiving income in kind. The fact is that the organization does not pay for meals for its employees in this case. There are no grounds for including in the tax base of the organization’s employees the specified amounts representing remuneration to a public catering enterprise under a service agreement.

In accordance with the loan agreement, funds must be returned to the individual, taking into account indexation. Can the refinancing rate of the Bank of Russia be used when calculating income subject to personal income tax when the bank repays borrowed funds?

Taking into account the provisions of Article 41 of the Tax Code of the Russian Federation, amounts of money received by an individual - the lender, exceeding the loan amount issued to the organization - the borrower, being the income (economic benefit) of the lender, are subject to personal income tax in the prescribed manner.

In relation to this income, paragraph 1 of Article 224 of the Tax Code of the Russian Federation establishes a tax rate of 13 percent.

The Tax Code of the Russian Federation does not provide for the use of the Bank of Russia refinancing rate to determine the tax base for income received by an individual under a loan agreement concluded with an organization, except for the cases specified in Article 214.2.1 of the Tax Code of the Russian Federation.

The organization excessively withheld personal income tax at a rate of 30 percent on income from sources in the Russian Federation received by an employee who is a tax resident. The employee's tax status did not change. How to return personal income tax?

Clause 2 of Article 207 of the Tax Code of the Russian Federation provides that tax residents of the Russian Federation are recognized as individuals who are actually in the territory of our country for at least 183 calendar days over the next 12 consecutive months.

The tax status is determined by the employer for each date of payment of income based on the actual time the employee is in Russia.

When determining the tax status of an individual, it is necessary to take into account the 12-month period determined on the date of receipt of income, including those that began in one and continued in another tax period (calendar year).

If an employee of an organization stays in Russia for more than 183 days during the 12 months preceding the date of receipt of income, such a person will be recognized as a tax resident of the Russian Federation. His income from sources in our country is subject to taxation at a rate of 13 percent.

In the event of an employer erroneously withholding personal income tax from the income of a specified employee, the amount of excess tax withheld is subject to return by the organization in accordance with the provisions of paragraph 1 of Article 231 of the Tax Code of the Russian Federation as amended by Federal Law No. 229-FZ of July 27, 2010.

Employees of the organization are sent abroad for a long period. What is the difference, for personal income tax purposes, between remuneration for performing labor duties on the territory of a foreign state and the average earnings guaranteed to an employee when sent on a business trip (in this case, overseas)?

In accordance with Article 166 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), a business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.

If an organization sends its employees outside the Russian Federation for a long period of time to perform duties stipulated by employment contracts, the actual place of work is located in a foreign country. Given the above definition of a business trip, such employees cannot be considered to be on a business trip.

Subclause 6 of clause 3 of Article 208 of the Tax Code of the Russian Federation determines that remuneration for the performance of labor or other duties, work performed, service rendered, action performed abroad, for tax purposes refers to income received from sources outside the Russian Federation.

When employees of an organization are sent to work abroad for a long period of time, when they perform all their duties stipulated by the employment contract at their place of work in a foreign state, the remuneration they receive is remuneration for performing labor duties in the territory of a foreign state. Such remuneration relates to income received from sources outside the Russian Federation.

If an employee of the organization was on business trips, that is, repeatedly sent outside the Russian Federation in accordance with Article 166 of the Labor Code of the Russian Federation to carry out an official assignment outside the place of permanent work, then in this case, during the period of stay outside the Russian Federation, the organization pays the employee the amount of average earnings, guaranteed to him when sent on a business trip in accordance with Article 167 of the Labor Code of the Russian Federation.

The indicated payments of average earnings while on a business trip, made by a Russian organization, relate to income from sources in the Russian Federation.

For some employees of the organization's branch located in the Far North, Article 213 of the Labor Code of the Russian Federation provides for medical examinations (examinations) to determine their suitability to perform the assigned work. Medical institutions are located remotely from the location of the employing organization. The organization decides to pay the cost of travel to the place of the medical examination and accommodation at the place where it is carried out. Are these amounts subject to inclusion in the personal income tax base of the organization's employees?

In accordance with Article 213 of the Labor Code of the Russian Federation, workers engaged in heavy work and work with harmful and (or) dangerous working conditions (including underground work), as well as in work related to traffic, undergo mandatory preliminary ( upon entry to work) and periodic (for persons under 21 years of age - annual) medical examinations (examinations) to determine the suitability of these workers to perform the assigned work and prevent occupational diseases. In accordance with medical recommendations, these employees undergo extraordinary medical examinations (examinations).

The medical examinations (examinations) provided for in this article are carried out at the expense of the employer.

If the medical institutions in which medical examinations of the organization’s employees are carried out are located remotely from the location of the employer organization, payment by the employer for travel and accommodation at the place where the medical examinations are carried out cannot be recognized as the economic benefit (income) of the employees. The fact is that undergoing such an examination is the responsibility of every employee.

The amount of payment for workers' travel to the place of medical examinations and their accommodation is not subject to personal income tax.

Thus, in this case, the amount of payment by the organization for travel to the place of medical examinations of workers and accommodation at the place where they are carried out are not subject to personal income tax.

Are the income of an employee of an organization - a highly qualified specialist, received partly from a Russian and partly from a foreign organization - subject to personal income tax at a rate of 13 percent?

In accordance with paragraph 3 of Article 224 of the Tax Code of the Russian Federation, the personal income tax rate is set at 30 percent in relation to all income received by individuals who are not tax residents of the Russian Federation. The only exceptions are income received, in particular, from working as a highly qualified specialist in accordance with Federal Law No. 115-FZ of July 25, 2002, for which the tax rate is set at 13 percent.

Clause 1 of Article 13.2 of the Federal Law No. 115-FZ of July 25, 2002 provides that for the purposes of this Federal Law, a highly qualified specialist is recognized as a foreign citizen who has work experience, skills or achievements in a specific field of activity, if the conditions for attracting him to work in the Russian Federation imply that they receive a salary (remuneration) in the amount of at least 2 million rubles based on one year (365 calendar days).

To recognize a foreigner as a highly qualified specialist, it is necessary to have an employment or civil law contract, which would indicate the amount of remuneration for carrying out activities in the Russian Federation of at least 2 million rubles per year.

Thus, to recognize a foreigner as a highly qualified specialist in this case, it is necessary to have an employment or civil law contract concluded by such person, which would indicate the amount of remuneration for carrying out activities in the Russian Federation of at least 2 million rubles based on one year.

For personal income tax purposes, the order of payment of the above remuneration does not matter.

Thus, remuneration received by an employee of an organization - a highly qualified specialist for carrying out work activities in the Russian Federation, is subject to personal income tax at a rate of 13 percent, regardless of the source of payment of this remuneration.

Regardless of union membership, the organization’s employees are compensated by the union for the cost of sanatorium and resort vouchers. Are the amounts of such compensation subject to personal income tax?

Personal income tax exemptions include amounts of full or partial compensation to employees and (or) members of their families, former employees who resigned due to retirement due to disability or old age, disabled people not working in this organization, the cost of purchased vouchers, with the exception of tourist, on the basis of which the specified persons are provided with services by sanatorium-resort and health-improving organizations located on the territory of Russia. The same rules apply to amounts of compensation for the cost of vouchers for children under 16 years of age, on the basis of which these persons are provided with services from Russian sanatorium-resort and health-improving organizations, provided, in particular, at the expense of the organizations.

Paragraph 31 of Article 217 of the Tax Code of the Russian Federation establishes that payments made by trade union committees (including financial assistance) to trade union members at the expense of membership fees are exempt from personal income tax.

Thus, there is no need to withhold personal income tax from the amount of compensation if the costs of such compensation (payment) in accordance with the Tax Code of the Russian Federation are not included in the costs taken into account when determining the base for corporate income tax. Also exempt from taxation are the amounts of reimbursement of the cost of vouchers made by the trade union committee to trade union members at the expense of membership fees.

Amounts of reimbursement of the cost of vouchers made by the trade union committee to employees of the organization, both those who are and are not members of the trade union, at the expense of funds transferred by the employer, are not subject to paragraphs 9 and 31 of Article 217 of the Tax Code of the Russian Federation. Accordingly, these amounts are subject to personal income tax in accordance with the established procedure.

Responsibilities of a tax agent – ​​Article 230 of the Tax Code of the Russian Federation

Tax legislation establishes what a personal income tax agent must do. Article number 230 of the Tax Code of the Russian Federation contains a small but comprehensive list from which the responsibilities of a tax agent for personal income tax are visible:

• calculate tax on payments to individuals;
• withhold tax;
• transfer tax amounts to the budget;
• within the prescribed period, report on the calculated, withheld and transferred to the budget income tax in forms 2-NDFL and 6-NDFL.

It is important to perform all the above operations correctly and within the time limit established in the Tax Code of the Russian Federation. ConsultantPlus experts explained in detail how to do this. Full trial access to K+ is available for free. This ready-made solution will help you correctly calculate personal income tax, this material will tell you about the procedure for withholding personal income tax, and this instruction will introduce you to the nuances of transferring personal income tax to the budget.

To fulfill his duties, a tax agent must be able to withhold tax. Payment of tax amounts must be made exclusively on payments to individuals. A tax agent has no right to pay taxes from his own funds. It is also prohibited to include clauses on the payment of tax amounts at the expense of the tax agent for personal income tax in the terms of an employment or civil contract (clause 9 of Article 226 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 11, 2017 No. 03-04-06/43981, dated August 30 .2012 No. 03-04-06/9-263). It is also impossible to shift the payment of personal income tax from the agent to the taxpayer himself.

However, the Supreme Court believes that it is impossible to punish a taxpayer for early payment of income tax (see resolution No. 305-KG17-15396 dated December 21, 2017).

The Ministry of Finance allowed the overpayment of personal income tax to be counted against future payments for this tax, but with restrictions. Read more here.

Also, starting from 2021, the tax agent has the right to pay personal income tax from his own funds in the case where the tax was additionally assessed during the audit. See here for details.

Personal income tax when combining tax regimes

It gets much more confusing when an individual entrepreneur combines tax regimes. For example, simplified tax system and UTII, simplified tax system and PSN.

In such circumstances, he is registered with two different Federal Tax Service Inspectors. Therefore, the amounts of personal income tax withheld from the income of workers engaged in activities taxed under the simplified tax system must be transferred to the budget at the place of residence, and the amounts of personal income tax withheld from the income of employees engaged in activities taxable under UTII (PSN) must be transferred to the budget at the place of registration in connection with such activities.

Personal income tax reporting is submitted in a similar manner - to different inspectorates.

Read in the berator “Practical Encyclopedia of an Accountant”

Quarterly reporting in form 6-NDFL

Responsibility of the tax agent – ​​penalties and fines for non-payment

The duties of the tax agent for personal income tax regarding the transfer of tax amounts may not be fulfilled or partially fulfilled. Such situations often arise if the income is paid in kind or represents a material benefit received by an individual.

Read about the duties of a tax agent when paying an employee income in kind in the material “Did the individual receive income in kind? Perform the duties of a tax agent .

Here it is necessary to deduct money payments due to the person himself or to a third party on behalf of the recipient of the income. The amount of withholding corresponds to the amount of the payment arrears and the newly accrued tax, if any (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).

If payments to the debtor under personal income tax will no longer be made or the amount of payments is not enough to cover the debt, the tax agent for personal income tax is obliged to notify the tax authorities and the taxpayer about this. This should be done before March 1 after the end of the tax period (subclause 2, clause 3, article 24, clause 5, article 226 of the Tax Code of the Russian Federation). Sending a message relieves the agent of the obligation to withhold personal income tax amounts from this person. The obligation to pay tax will arise on the taxpayer himself upon receipt of a tax notice from the Federal Tax Service.

It is also noted that if the tax agent did not report the impossibility of withholding personal income tax to either the tax service or the taxpayer or did not lose such an opportunity, then penalties may be assessed on the amount of arrears to the personal income tax agent based on the results of an on-site tax audit (letter from the Federal Tax Service of Russia dated November 22, 2013 No. BS-4-11/20951 and No. SA-4-7/16692 dated August 22, 2014). A message about the impossibility of withholding tax must be sent even if the deadline for its submission is missed (letter of the Federal Tax Service of Russia dated July 16, 2012 No. ED-4-3 / [email protected] ). To submit the message, form 2-NDFL with sign 2 is used.

For a life hack from the specialists of our website, see the material “[LIFE HACK] Checking whether you need to submit a 2-NDFL with sign 2.”

In addition to penalties, tax authorities have the right to impose a fine for non-payment of personal income tax by a tax agent.

For more information about the responsibility of this category of taxpayers and when a fine is imposed for non-payment of personal income tax by a tax agent, read the article “What liability is provided for non-payment of personal income tax”.

But a fine can be avoided if:

1. 6-NDFL was submitted to the Federal Tax Service without delay;

2. The amount of personal income tax is correctly indicated in the form (without underestimation);

3. The tax and penalties are paid before the tax authorities find out about the non-payment.

Such rules are in force from January 28, 2019 and apply to legal relations that arose before this date. We talked about the details here.

Also find out about the innovations when imposing fines on tax agents in 2021.

Payment of income to individual entrepreneurs under a civil law agreement

In accordance with Art.
227 of the Tax Code of the Russian Federation, individual entrepreneurs and other persons engaged in private practice independently calculate and pay personal income tax in relation to income received from business or professional activities. This means that organizations that make payments to individual entrepreneurs under civil law agreements (GPC), for example, under a contract for the supply of goods, are not tax agents for personal income tax in relation to the entrepreneur. This means that these organizations do not have to withhold personal income tax and submit to the tax authorities information on income paid by individual entrepreneurs under a civil partnership agreement.

Read more about the duties and responsibilities of tax agents for personal income tax here.

Controversial situation

What should you do if the work performed by an entrepreneur under a GPC agreement coincides with the responsibilities of the organization’s employees performed under an employment contract? Unfortunately, there is no clear position on this issue in judicial practice.

Positions of regulatory authorities

For example, the Federal Antimonopoly Service of the Ural District, in its resolution dated September 15, 2008 No. F09-6632/08-S2 in case No. A50-793/08, indicated that if the duties performed by an individual entrepreneur under a civil process agreement coincide with the duties performed by employees under an employment contract, then the organization that paid the income to the entrepreneur must withhold, transfer personal income tax to the budget and report on it to the Federal Tax Service.

The same position is shared by the Federal Antimonopoly Service of the West Siberian District in its resolution dated 03/06/2007 No. F04-959/2007(31994-A03-7) in case No. A03-3465/2006-34.

But the Federal Antimonopoly Service of the North-Western District, by a resolution dated May 22, 2008 in case No. A05-8046/2007, rejected the tax authority’s request to additionally charge the organization with personal income tax on income paid to the entrepreneur under the GPC agreement. At the same time, the FAS did not consider the arguments of the tax authorities that the work performed by the individual entrepreneur under the GPC agreement to be similar to the duties performed by employees under the employment contract as a significant reason for charging personal income tax to the organization that paid the income to the individual entrepreneur.

Advice from nalog - nalog . ru

To minimize the likelihood of disagreements arising on this issue with tax and judicial authorities, add information to payment documents that income is paid to an individual entrepreneur as part of his business activities. To do this, it is enough to make a reference in the payment purpose to the GPC agreement concluded with the individual entrepreneur (letters of the Ministry of Finance of Russia dated 03/21/2011 No. 03-04-06/3-52, dated 02/01/2011 No. 03-04-06/3-14, dated 22.07 .2011 No. 03-04-06/3-176). And of course, draw up an agreement with the individual entrepreneur so that the tax office cannot reclassify it as an employment contract. Otherwise, additional charges are inevitable.

Read more about the differences between an employment contract and a civil law contract here.

This material will help you check the GPC agreement for the risk of additional tax charges.

KBK for transferring tax amounts

In 2020-2021, the following personal income tax codes are in effect (orders of the Ministry of Finance of Russia dated November 29, 2019 No. 207n, dated June 8, 2020 No. 99n):

1. 182 1 0100 110 - code for transferring personal income tax on income paid by a tax agent to a taxpayer. The exception is income received in accordance with Art. 227, 227.1, 228 Tax Code of the Russian Federation.
2. 182 1 0100 110 - code for transferring personal income tax received by an individual - an individual entrepreneur, a notary or lawyer or a person carrying out other business activities under Art. 227 Tax Code of the Russian Federation.
3. 182 1 0100 110 - transfer of tax on personal income received under Art. 228 Tax Code of the Russian Federation.
4. 182 1 0100 110 - code for transferring tax on the income of foreign citizens carrying out activities in accordance with the patent. The personal income tax payment in this case is a fixed advance payment and is made on the basis of Art. 227.1 Tax Code of the Russian Federation.

The nuances of paying personal income tax can be found in the section “Time limits and procedures for paying personal income tax.”

Methods for transferring personal income tax to the budget in ZUP 3.1

Transfer of personal income tax to ZUP 3.1 can be registered in two ways:

• when paying income using the document Statement: Statement to the bank , Statement to the cashier , Statement to accounts and Statement through the distributor ;
• document Transfer of personal income tax to the budget .

A complete list of documents that record personal income tax transfers can be found in the section Personal income tax transfers to the budget (Taxes and contributions - Personal income tax transfers to the budget).

The journal reflects only those Vedomosti that register the listed personal income tax.

Transfer of personal income tax when paying income (default method)

Payment of wages and deduction of personal income tax in 1C ZUP 3 is registered with the documents Statement: Statement to the bank , Statement to the cashier , Statement to accounts and Statement through the distributor . By default, these documents also record the fact of transfer of withheld tax to the budget.

Information about the transfer of personal income tax is contained at the bottom of the form. You can view and edit it using the link Payment of salaries and transfer of personal income tax .

By default, the Tax listed along with salary is always selected.

In the Payment document , you should enter the details of the payment order to pay the tax.

You can print the register of the transferred tax by clicking the Print - Register of transferred personal income tax amounts .

If this method of registering the transferred personal income tax is used, the amount of the transferred personal income tax strictly coincides with the amount indicated in the Statement... in the personal income tax to be transferred .

Transfer of personal income tax using the document Transfer of personal income tax to the budget - step-by-step instructions

If, in fact, the personal income tax according to the statement is not transferred on the day of salary payment, is partially transferred, or the amount of tax remittance is reduced due to the return of personal income tax to employees, then in the Sheet... the Tax transferred along with salary checkbox should be unchecked, and the transfer of personal income tax to the budget should be registered with the document Transfer of personal income tax to the budget .

Step 1: Register tax withheld but not remitted

So, the first step is to register the withheld but not remitted tax in the program. To do this, in one or more documents Statement... the Tax listed along with salary checkboxes must be cleared .

Step 2. Creating a document Transfer of personal income tax to the budget

create a personal income tax transfer to the budget :

1. Directly from Vedomosti... IN Vedomosti... When you uncheck the Tax is transferred along with your salary checkbox, the Enter personal income tax transfer data link appears. When using this link, the document Transfer of personal income tax to the budget can be immediately created (in this case, in the tabular part of the document a link to the source statement on which personal income tax is transferred is indicated).

   
   If the statement contains employees with personal income tax for different Federal Tax Service Inspectors, then when you use the link Enter data on personal income tax transfer, a window first opens in which the personal income tax amounts to be transferred are presented in the context of the Federal Tax Service Inspectorate. In this window, you must indicate the payment dates for each Federal Tax Service and click Post documents. As a result, the documents Transfer of personal income tax to the budget will be created.

2. From the Taxes and Contributions section - All documents transferring personal income tax to the budget - button Create - Transfer of personal income tax to the budget.

   
   The document must indicate the Organization, the number and date of the payment order, the amount and date of payment. In the Recipient field, select the Federal Tax Service through which the personal income tax is transferred. Below in the tabular section you can select one or more statements according to which personal income tax is transferred.

This makes sense if at the time of entering the transfer there is withheld but not transferred personal income tax on some other statement or statements, which should not be reflected as listed in this document (for example, personal income tax is transferred from a salary on 03/07, but earlier than 03/05 vacation pay was paid, for which personal income tax will be transferred only at the end of the month)

Step 3. Printing a register of transferred amounts for the income of individuals

the Register of transferred personal income tax amounts button, you can print a register in which you can see for which employees the tax transfer was registered.

Please note that the distribution of personal income tax among employees occurs automatically, based on data on personal income tax withheld but not transferred in the register Calculations of tax agents with the budget

according to personal income tax. There is no way to adjust the distribution manually. You can influence the distribution only by selecting in the tabular part of the statement or statements for which the transfer occurs.

How to make a refund of overpaid personal income tax by a tax agent?

If a tax agent overpaid personal income tax, then he, in fact, reduced the income of an individual by such action. The injured employee has the right to apply to the employer for a refund of the overpaid amount of tax. Tax legislation in paragraph 7 of Art. 78 of the Tax Code of the Russian Federation determines that the statute of limitations for such cases is 3 years, during which a statement can be written.

After receiving a written request from the employee, the tax agent writes a statement to his Federal Tax Service and attaches documents that can confirm the fact of the overpayment. The tax authorities will make a decision within 10 days and inform the employer about it. The tax agent is given the right to choose one of two ways to repay the debt:

• Offset the overpayment against future personal income tax payments.
• Transfer the identified amount of overpayment to the taxpayer's account.

If it is not possible to return the tax through the employer, the taxpayer has the right to apply for a tax refund directly to the Federal Tax Service. How to draw up an application for a personal income tax refund in this case, see our article.

Income in the form of dividends from equity participation in the organization

The organization also acts as a tax agent for the collection and payment of personal income tax in the case of transfer of dividends accrued in favor of the entrepreneur (clause 3 of Article 214 of the Tax Code of the Russian Federation). Moreover, this rule must be followed even if the individual entrepreneur uses the taxation system in the form of the simplified tax system.

For more information about calculating taxes on dividends paid by organizations, read our article “How to correctly calculate the tax on dividends?”

We remind you: the tax rate on income received by domestic entrepreneurs in the form of dividends is 13% (Article 224 of the Tax Code of the Russian Federation).

Results

The employer has tax agent responsibilities in relation to income tax on payments to employees.
The employer must timely calculate, withhold and transfer personal income tax to the budget, as well as report to the budget on income tax amounts. Failure of a tax agent to fulfill his duties is a reason for a fine from regulatory authorities. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Income in the form of interest from bank deposits

Another type of income of an individual entrepreneur, for which personal income tax must be withheld and paid by an organization as a tax agent, is income in the form of interest on bank deposits. This is precisely the requirement contained in paragraph 4 of Art. 214.2 Tax Code of the Russian Federation.

NOTE! The key phrase is “bank deposits”. That is, an individual entrepreneur does not have to pay personal income tax himself and report on it only for income received in the form of interest on deposits in banks located in the Russian Federation (letter of the Ministry of Finance of Russia dated July 12, 2017 No. 03-04-06/44445).

If the interest was received as a result of placing loans in organizations that are not banks, in this case:

• entrepreneurs using the simplified tax system include interest received in non-operating income (letter of the Ministry of Finance of Russia dated 04/06/2017 No. 03-11-11/20549);
• Entrepreneurs with a patent and UTII independently calculate personal income tax from interest income, transfer it to the budget and submit reports on it.

Entrepreneurs must adhere to the same procedure described above when taxing income received from other business activities:

• when applying the simplified tax system, income is taken into account when calculating the single tax;
• when applying UTII, Unified Agricultural Tax and a patent, the individual entrepreneur independently pays personal income tax on income (but provided that other business activities do not fall under the patent, UTII and Unified Agricultural Tax).

In what cases an individual entrepreneur must pay personal income tax, find out here.

Income in the form of advertising prizes, savings on interest on loans and others...

But there is a certain category of income for which an individual entrepreneur must always pay personal income tax on his own, regardless of what taxation system he is on (subclause 3, clause 1, article 346.15 of the Tax Code of the Russian Federation). Such income includes:

To make our explanations presented in this article more clear to you, we decided to duplicate them in the form of a visual diagram: