Selecting a responsible department for 2021: meeting deadlines

Income tax

Income tax is paid to the federal budget and the regional budget. If the company has separate divisions (SB), then the amount of regional tax when paid must be distributed between the SB and the parent company. They distribute, as you know, according to the share of profit that falls on each OP. These shares can be determined by 2 indicators for the reporting period:

• the average number of employees of the OP in the average number of employees of the company;
• the average annual residual value of the depreciable fixed assets of the OP in their total residual value.

If you have several separate divisions (SP) in one subject of the Russian Federation, then notify the inspectorate about the choice of the one through which profit tax will be paid to the regional budget.

It is necessary to notify the inspectorate about the choice of an OP for income tax before December 31 of the year preceding the tax period (paragraph 2, paragraph 2, article 288 of the Tax Code of the Russian Federation). That is, now you are deciding on 2021. The notification form is recommended by the letter of the Federal Tax Service dated December 26, 2021 No. SD-4-3/ [email protected]

Read in the berator “Practical Encyclopedia of an Accountant”

How do companies that have separate divisions pay income tax?

Letter dated May 21, 2012 No. 2.8-07/1/ [email protected]

24 Krasnoyarsk Territory Date of publication: 01/24/2013

“On the procedure for calculating and paying corporate income tax through the responsible unit”
Document date: 05/21/2012 Document type: Letter Receiving authority: Federal Tax Service of Russia for the Krasnoyarsk Territory Number: 2.8-07/1/ [email protected] Type of situation:
Federal Tax Administration service in the Krasnoyarsk Territory in connection with incoming requests from tax authorities and taxpayers regarding the application of the norms of paragraph 2 of Article 288 of the Tax Code of the Russian Federation, regarding the calculation and payment of income tax through the responsible unit, reports the following.

The taxpayer has the right to independently choose the separate division through which the tax will be paid to the budget of the constituent entity of the Russian Federation.

The tax authorities with which the taxpayer is registered at the location of other separate divisions must be notified of the decision made by sending Notification No. 2. Notification No. 1 must be sent to the taxpayer to the tax authority at the location of the responsible separate division and in a copy at the location of the organization ( Letter Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986).

Clause 2 of Art. 288 of the Tax Code of the Russian Federation determines that in this case, the distribution of profit for each of the separate divisions located on the territory of one constituent entity of the Russian Federation may not be made and the amount of tax payable to the budget of the constituent entity of the Russian Federation is determined based on the share of profit calculated from a set of indicators all separate divisions located on the territory of one subject of the Russian Federation.

Notifications are submitted if the taxpayer has changed the procedure for paying tax, the number of structural divisions on the territory of a constituent entity of the Russian Federation has changed, or other changes have occurred that affect the procedure for paying income tax. In particular, if the taxpayer has created new or liquidated separate divisions during the current tax period, the taxpayer is obliged to notify the tax authorities about which of the divisions on the territory of the constituent entity of the Russian Federation will pay the tax to the budget within 10 days after the end of the reporting period.

The calculation of the amounts of advance payments for income tax, as well as the amounts of tax to be paid into the budgets of the constituent entities of the Russian Federation at the location of the responsible separate divisions in each constituent entity of the Russian Federation, is carried out by the taxpayer independently. Information on the calculated amounts of advance payments and the amounts of tax calculated based on the results of the tax period, the taxpayer, in accordance with clause 3 of Art. 288 of the Tax Code of the Russian Federation, must inform the responsible separate divisions, as well as the tax authorities at the location of the responsible separate divisions no later than the deadline established for filing tax returns for the corresponding reporting or tax period.

At the same time, the taxpayer, in accordance with paragraph 4 of Art. 288 of the Tax Code of the Russian Federation must pay the calculated amounts of advance payments and the amount of tax based on the results of the tax period. Let us remind you that the deadlines for submitting tax returns are established by Art. 289 Tax Code of the Russian Federation. According to paragraph 1 of this article, taxpayers are required to submit tax returns at the end of each reporting and tax period.

Order of the Federal Tax Service of Russia dated December 15, 2010 N ММВ-7-3/ [email protected] approved the form and format of the tax return for corporate income tax, the procedure for filling it out.

According to this Order, an organization that includes separate divisions, at the end of each reporting and tax period, submits to the tax authority at its location a declaration drawn up for the organization as a whole with the distribution of profits among separate divisions located on the territory of one subject of the Russian Federation, upon payment income tax in accordance with paragraph. 2 p. 2 art. 288 Tax Code of the Russian Federation.

To the tax authority at the location of the responsible separate division of the organization, they submit a declaration that includes the title page (sheet 01), subsection 1.1 of section 1 and subsection 1.2 of section 1 (if monthly advance payments are made during the reporting (tax) periods), as well as calculation the amount of tax for a group of all separate divisions located on the territory of one subject of the Russian Federation (Appendix 5 to Sheet 02), payable at the location of the responsible separate division through which the profit tax is paid to the budget of this subject of the Russian Federation.

In addition, if an organization and its separate divisions are located on the territory of one subject of the Russian Federation, the taxpayer has the right to decide to pay income tax to the budget of this subject of the Russian Federation for all its separate divisions (Letter of the Ministry of Finance of Russia dated November 24, 2005 N 03-03-02/ 132).

In this case, if an organization has decided to pay tax to the budget of this constituent entity of the Russian Federation for all its separate divisions, then in accordance with Letter of the Federal Tax Service of Russia dated January 26, 2011 N KE-4-3 / [email protected] there is no need to draw up a separate tax declaration for a group of separate divisions (which includes the parent organization) and include in the declaration for the organization as a whole Appendix No. 5 for this group of divisions - in order to avoid duplication of information on the tax base and the amount of tax.

At the same time, we draw your attention to the fact that according to the clarifications of the Ministry of Finance of Russia, set out in letter dated March 12, 2009 N 03-03-06/1/130, the ability to pay income tax, subject to credit to the budget of a constituent entity of the Russian Federation, attributable to the parent organization, through a responsible a separate division of the Tax Code of the Russian Federation is not provided.

In addition, the simultaneous application by taxpayers in various constituent entities of the Russian Federation of the procedure for calculating and paying tax through a responsible separate division and for each separate division of the Tax Code of the Russian Federation does not provide.

The Tax Code of the Russian Federation does not provide for the procedure for calculating and paying taxes through responsible separate divisions in individual tax authorities of the region (subject of the Russian Federation), i.e. through the so-called responsible units for a group of separate units administered by one tax authority.

Consequently, the taxpayer must select one responsible unit among the group of all separate units located on the territory of one subject of the Russian Federation, through which the payment of income tax to the budget of this subject of the Russian Federation will be carried out. Based on the above, the Office of the Federal Tax Service for the Krasnoyarsk Territory obliges lower-level tax inspectorates to conduct an inventory of Notifications No. 1 submitted by taxpayers to determine their compliance with the above explanations.

If the taxpayer has not fulfilled the obligation assigned to him to notify the tax authorities about the transition to a centralized procedure for paying tax through one responsible unit in the territory of one subject of the Russian Federation, or has fulfilled it in violation of the legally established procedure, then the tax authorities are obliged to apply to this taxpayer the enforcement measures provided for by the Tax Code of the Russian Federation , aimed at ensuring the payment of income tax in the generally established manner, with the application of tax sanctions for failure to submit tax returns at the location of the taxpayer’s separate divisions, as well as the accrual of penalties in the presence of arrears and the implementation of debt collection procedures provided for in Chapter 8 of the Tax Code of the Russian Federation.

If the taxpayer, in violation of the requirements of clause 2 of Article 288 of the Tax Code of the Russian Federation, has not fulfilled the obligation assigned to him to notify the tax authorities at the location of the new separate divisions about the selection of that responsible separate division (parent organization) through which the tax will be paid in budget of a constituent entity of the Russian Federation, the tax authority must, within the framework of the provisions of Article 31 of the Tax Code of the Russian Federation, take measures to timely request the relevant notification. At the same time, brought by the taxpayer in pursuance of clause 3 of Art. 288 of the Tax Code of the Russian Federation to the tax authority at the location of the new separate division, within the deadlines established for filing tax returns for the corresponding reporting period, information in the form of the title page of the declaration, section 1 and Appendix No. 5 of the income tax return can be accepted for execution only upon the fact receiving the appropriate notification.

If violations or duplication of information about the tax base and the amount of tax are detected, in order to bring the procedure for calculating and paying tax in accordance with the current tax legislation, the taxpayer must, in pursuance of clause 5.1 of Article 21 of the Tax Code of the Russian Federation, offer to carry out a joint reconciliation of tax calculations with the tax authorities, penalties and fines with receipt of an act of joint reconciliation of calculations for taxes, fees, penalties and fines and, if necessary, submit updated tax returns for income tax for the relevant reporting (tax) periods.

Comments:

Personal income tax

From 2021, it is allowed to pay personal income tax if the company has an OP in a centralized manner, namely:

• to the budget at the location of one of these OPs;
• or at the location of the parent organization, if it and its OP are located on the territory of the same municipality.

All inspectorates in which the agent company is registered at the location of each OP must be notified of the choice of a tax authority no later than the 1st day of the tax period (clause 2 of Article 230 of the Tax Code of the Russian Federation).

Tax authorities must be notified of the centralized payment of personal income tax in 2021 no later than January 11, 2021. This is the first working day after the New Year holidays. The notification form can be found in Appendix No. 1 to the order of the Federal Tax Service dated December 6, 2021 No. ММВ-7-11/ [email protected]

Notice of proposed construction instead of a permit

When constructing a private residential building before August 3, 2018, it was necessary to obtain a building permit. For this purpose, the owner needed to collect a package of documents and submit an application to the local authority.

Since August 3, 2018, the Town Planning Code has undergone changes; a new article 51.1 has been added to it. At the same time, as of August 4, 2018, the requirement to obtain prior permission for the construction or reconstruction of an individual residential building/garden house has been abolished. Now the owner of the land plot is obliged to notify the administration of his intention (clause 1, part 17, article 51 of the Civil Code).

An individual housing construction project is a building that meets the following conditions:

• located separately;
• no more than three floors above ground and no more than a total of 20 meters above the ground;
• intended for living (has living rooms and auxiliary premises);
• indivisible into other independent immovable objects.

The purpose of a garden house is limited by seasonality. It can be used by citizens for temporary residence.

What objects are subject to notification?

Uniform requirements for the construction and reconstruction of a facility are imposed in the following cases:

• for the construction of an individual residential building on lands with the category of permitted use of individual housing construction or maintaining private household plots within the boundaries of populated areas;
• for residential and garden houses on a garden plot.

A notification must also be sent to those land owners who began construction (reconstruction) of a house and did not receive permission before the new requirements came into force.

Additionally, it is necessary that the area be previously demarcated, i.e. had a boundary plan where its exact boundaries were marked.

Until March 1, 2021, a simplified procedure for registering garden houses and private houses built on garden plots was in effect. Now it is necessary to notify about planned construction.

If the owner of the site received a building permit before August 3, 2018, there is no need to additionally notify the local administration.

How to fill out a notice of planned construction in 2021?

The form of the document was approved by Order of the Ministry of Construction and Housing and Communal Services of September 19, 2018 No. 591/pr.

Let's look at an example of filling out a notification:

Common data:

• the date of preparation of the notification is indicated;
• the name of the authorized body is indicated to which the notification with the necessary documents is sent;

Section 1.

Information about the developer:

• clauses 1.1.1 to 1.1.3 - to be filled out for an individual;
• the rest concern only the legal entity planning to carry out development.

Full name without abbreviations, address of residence and passport details are indicated sequentially;

Section 2.

Contains information about the land plot where it is planned to build a private house:

• cadastral number;
• its address or description of location (if there is no assigned address);
• title document for land (details);
• in case of shared or joint ownership, information about the co-owner is indicated;
• type of permitted use.

Section 3.

Information about the planned development indicating:

• type of object (individual housing construction or garden house);
• the purpose of submitting the notification (construction, if this is a newly constructed home, or reconstruction to make changes to an existing house);
• parameters that the new object will have (number of floors and area). It should be taken into account that the house cannot be built at a height of more than three above-ground floors, otherwise it will be necessary to obtain permission in the prescribed manner. Subclauses 3.3.1 - 3.3.5 specify information about the height, building area, and its offsets from the boundaries of the plot. If the developer has permission to deviate from the maximum building dimensions, then this must be indicated in the appropriate field;
• when a plot of land is located within an area of ​​historical significance, the owner must use a standard architectural solution to carry out construction, information about which is entered in clause 3.4.

Section 4.

Draw a diagram of the boundaries of the land plot and the location of a private house on it. Take the land plot plan from the cadastral passport and mark the future location of the house on it. Compliance with the scale is not necessary, but recommended. Specify the size of the indentations from the boundaries of the site.

There are standards for permitted distances from other buildings and fences. It is recommended that you familiarize yourself with them and be sure to adhere to them.

Example of site No. 1:

Example of section No. 2:

Conclusion.

To receive a response about the compliance or non-compliance of the object planned for construction with the established parameters, please provide your postal or email address. A notification will be sent to it.

Additionally, in accordance with the requirements of the legislation on personal data, enter your consent to their processing in the appropriate field. Certify the notification with a personal signature and its transcript.

The document ends with an indication of the documents that are attached to it.

Completed sample notifications for 2021 in accordance with Federal Law 340-FZ:

Getting a response

All information received is subject to review and analysis. It is mandatory to check the parameters of the planned development for compliance with:

• standards for permitted construction or reconstruction;
• land use rules;
• requirements for capital buildings.

The result of the review will be a notification of compliance or non-compliance of the planned construction of a house with the specified standards. Notification of non-compliance is only sent in the following cases:

• the parameters of individual housing construction or a garden house have deviations from the parameters of permitted construction or other mandatory requirements established by the Civil Code;
• the type of permitted use of the specified land plot does not allow the construction of a permanent residential building on it - read more;
• the notification was submitted by a person who is not the owner of the site or who does not have the appropriate authority to represent the interests of the owner.

Documentation

The notification is submitted to the authority authorized to issue construction permits:

1. In Moscow - State Construction Supervision Committee;
2. In St. Petersburg - State Construction Supervision and Expertise Service;
3. In other regions it is:

• Department of Architecture and Urban Planning;
• local administration;
• Ministry of Construction, etc.

Documents are attached to the notification (clause 3 of Article 51.1 of the Civil Code):

• confirming ownership of the plot of land where construction or reconstruction of a house is planned. Valid for those areas for which state registration has not been carried out (data has not been entered into the Unified State Register of Real Estate);
• power of attorney - if the notification is submitted to the authorized body by a representative of the developer;
• documents on registration of a legal entity with a translation into Russian (certified in accordance with the procedure established by law) - if the developer is a citizen of a foreign state.

Before submitting a notification, you need to know about the restrictions on the land plot established by the land use and development rules (LRU), which may be imposed on the possibility of building a house. This is due to the location of the plot within the boundaries of special zones:

• environmental protection;
• protection of cultural heritage;
• engineering networks;
• airfield area and other restrictions.

If the site is located within a radius of 30 km from the airfield, all approvals for construction and reconstruction must take place with the Federal Air Transport Agency.

You can find out about the restrictions from the GPZU (urban planning plan of the land plot), which will reflect the location of possible construction.