New notice of payment of income tax through the selected separate division

By letter dated December 26, 2019 No. SD-4-3/ [email protected], the Federal Tax Service of Russia brought to the attention of taxpayers the recommended form and format of the notification about changes in the procedure for paying income tax to the budget of a constituent entity of the Russian Federation, as well as the procedure for filling out and submitting the notification.

The notification form was developed in order to implement the provisions of paragraphs 2 and 6 of Art. 288 Tax Code of the Russian Federation. Let us remind you that according to clause 2 of Art. 288 of the Tax Code of the Russian Federation, a company that has several separate divisions in one municipality has the right not to distribute income tax to the budget of a constituent entity of the Russian Federation among these divisions, but to pay it for all these divisions through one of them. The company must notify the tax authorities of the choice of such a division by December 31 of the year preceding the tax period. This procedure also applies when paying tax by a responsible participant in the tax group (clause 6 of article 288 of the Tax Code of the Russian Federation).

Previously, for the above purposes, notifications No. 1 and No. 2 were used, given in the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ShS-6-3/986, as well as notification No. 3 (for responsible participants of the CGN), communicated by the letter of the Federal Tax Service of Russia dated April 25, 2012 No. ED-4-3/ [email protected] (hereinafter referred to as old notifications). These notifications will now be replaced by a new form.

What the law says

Based on clauses 2 and 6 of Art. 288 of the Tax Code of the Russian Federation, if a company has several separate divisions on the territory of one constituent entity of Russia, then it may not distribute profits to each of them. The amount of tax payable to the budget of this region in this case is determined by the share of profit calculated from the totality of indicators of separate divisions located on the territory of a constituent entity of the Russian Federation.

At the same time, the organization itself chooses the separation through which it will pay taxes to the budget of this region.

The Inspectorate of the Federal Tax Service, in which the company is registered for tax purposes at the location of its separate divisions, must be notified of the decision by December 31 of the year preceding the tax period.

Notifications are provided if:

• the organization has changed the tax payment procedure;
• the number of structural units on the territory of a constituent entity of the Russian Federation has changed;
• There have been other changes affecting the tax payment procedure.

Composition of the notification

The new form consists of a cover page and notices No. 1, No. 2 and No. 3.

The title page provides general information about the company (its name, contact telephone number, date of notification, code of the tax authority to which the notification is submitted). It also contains a field for specifying the notification attribute, which can take the following values:

1 - notification No. 1;

2 - notification No. 2;

3 - notification No. 3;

4 - notice No. 1 and notice No. 2.

Notifications No. 1 and No. 2 are filled out by companies that have separate divisions (except for responsible members of the Group of Companies), and notification No. 3 is filled out by responsible participants of the Group of Companies (we will describe the cases in which each of the notifications is submitted below). Most of their indicators are the same as in the old forms of relevant notifications. They are just presented in a different form. There is now a separate machine-readable field for each indicator.

But there are also differences. Thus, in notification No. 1, in the information about the responsible separate division, you must indicate its checkpoint and OKTMO code at its location. In the old form this data was not provided.

In the old form of notification No. 1, information about separate units located on the territory of the municipality was shown in a table.

In the new form, this data is located on separate lines. In this case, you no longer need to indicate the location of the units. For each separate division, you need to make a note about the previous responsible separate division (0 - no, 1 - yes). It wasn't there in the old form.

In Notice No. 3, new lines have appeared to indicate information about monthly advance payments of income tax paid to the federal budget by the responsible participant in the consolidated group of taxpayers.

Notification form from 2021

By letter dated December 26, 2021 No. SD-4-3/26867, the Federal Tax Service of Russia approved the new recommended form and electronic format for notification of changes in the procedure for paying corporate income tax (Appendices No. 1 and No. 2). The same letter sets out the procedure for filling out and submitting the notification form (Appendices No. 3 and No. 4).

For this reason, the previous forms of notifications have become invalid (letters of the Federal Tax Service dated December 30, 2008 No. ШС-6-3/986, dated April 20, 2012 No. ED-4-3/6656, dated 04.25.2012 No. ED-4-3/7006) .

Please note that the new form of income tax notification from 2020 combines notifications that were previously different forms:

• on the selection of the responsible unit (notification No. 1);
• about separate divisions for which tax will not be paid through the responsible division (notification No. 2);
• notification to the State Tax Committee (notification No. 3).

In the “Attribute of notification content” field on the title page, indicate the following number:

• “1” – if only notification No. 1 is submitted to the tax authority;
• “2” – if only notification No. 2 is submitted;
• “3” – if only notification No. 3 is submitted;
• “4” – if notifications No. 1 and No. 2 are simultaneously submitted to the tax authority.

In fact, the composition of the information transmitted to the Federal Tax Service remains the same. The notification form has simply become more structured:

• now familiar places are provided for each field;
• there are no tables or blank lines to fill.

From our website, notifications 1 and 2 about changes in the procedure for paying corporate income tax from 2021 are available for free using the direct link here:

NOTICE OF PAYMENT OF INCOME TAX

Read also

20.11.2019

Notification of payment of income tax through the responsible OP: The Federal Tax Service has updated the form

The Federal Tax Service of Russia, in Letter dated December 26, 2019 N SD-4-3/ [email protected] , sent for use in its work an updated recommended form and format for notification of changes in the procedure for paying income tax by organizations that have separate divisions or CGN. Forms given in Letters of the Federal Tax Service of Russia dated 12/30/2008 N ШС-6-3/986, dated 04/20/2012 N ED-4-3/ [ email protected] , dated 04/25/2012 N ED-4-3/ [email protected] ] , have become invalid.

The notification form is also submitted if the taxpayer:

– changed the tax payment procedure,

– the number of structural units on the territory of a constituent entity of the Russian Federation has changed,

– other changes have occurred that affect the tax payment procedure.

For each case, Appendix No. 1 provides its own scheme for sending notifications. For example, if the new responsible OP and other OPs in the region are registered with the same Federal Tax Service, you need to send one notification. It includes the title page, notices 1 and (Section II of Appendix No. 1 to the Procedure for filling out the notification form sent by the Federal Tax Service Letter dated December 26, 2019 No. SD-4-3/ [email protected] ).

For the full text of the document, see SPS ConsultantPlus

Links to documents are available only to ConsultantPlus users - clients. You can get additional information on purchasing SPS ConsultantPlus HERE.

Order of presentation

Let's look at how notifications are sent in different situations.

Switching to payment through the responsible department

Having decided to switch to paying income tax through the responsible division, the company submits to the tax authority at the location of this division the title page and notification No. 1. The title page indicates the notification sign - “1”, and in the field “Reason for submitting the notification (code) "Code "01" is set. If an organization and its separate divisions are located on the territory of one subject of the Russian Federation and the organization will pay tax for them, notification No. 1 is sent to the inspectorate at the location of the organization.

The title page and notification No. 2 are submitted to the tax authorities at the location of other separate divisions. In the title page, the code “01” is also entered in the field “Reason for submission of notification (code)”, and in the field “Attribute of the notification” - “2”.

When the responsible separate division and other separate divisions through which tax will not be paid to the budget of a constituent entity of the Russian Federation are administered by one tax authority, then the title page and notifications No. 1 and No. 2 are submitted to this tax authority, and in the title page in the field “Sign” composition of the notification" the number 4 is entered.

If the company selects a new responsible division, notification No. 1 is sent to the tax authority at its location, and notification No. 2 is sent to the inspectorate at the location of other separate divisions. In this case, the code is indicated on the title page in the field “Reason for submission of notification (code)” "03".

Return to normal tax payment procedure

If the company has decided to return to paying tax at the location of each separate division, it sends the title page and Notice No. 1 to the tax authorities at the location of the organization and all separate divisions (including the former responsible division). On the title page, in the “Reason for submission of notification (code)” field, enter the code “05”. At the same time, notification No. 1 does not indicate information about the responsible separate division.

When an organization and separate divisions are located in the territory administered by one tax authority, one notification No. 1 is attached to the title page, which provides information on all these separate divisions.

Creation of new divisions

If a company in a constituent entity of the Russian Federation, where it pays tax through a responsible division, creates a new division, notification No. 2 is sent to the tax authority at its location. And the reason code for submitting the notification “04” is placed on the title page.

A company can create divisions in a constituent entity of the Russian Federation, where it had only one separate division (or none at all). In this case, notification No. 1 is submitted to the tax authority at the location of the selected responsible division, and notification No. 2 is submitted to the inspectorate at the location of the remaining divisions. The reason code for submitting the notification “02” is placed on the title page.

Closing of divisions

When closing all separate divisions in a constituent entity of the Russian Federation (including the responsible division), the company sends notification No. 2 to the tax authorities at their location, indicating the reason code for submitting notification “06” on the title page.

If a separate division through which tax was not paid is closed, no notifications need to be submitted.

Notifications on CGN

By submitting notification No. 3, the responsible participant of the consolidated tax group notifies the tax authority about the selection of one of the participants or one of the separate divisions of the participants located on the territory of a constituent entity of the Russian Federation, at the location of which the payment of income tax under the consolidated tax group will be carried out to the budget of the corresponding constituent entity of the Russian Federation. Notification No. 3 is sent to the tax authority at the location of the responsible CTG participant. In this case, in the title page in the field “Reason for submission of notification (code)” the following code is placed:

“11” - when registering an agreement on corporate tax and selecting a participant (separate division) on the territory of a constituent entity of the Russian Federation, at the location of which tax is paid;

“12” - when changing the composition of the consolidated tax group and selecting a participant (separate division) at the location of which the tax will be paid;

“13” - when choosing a new participant (separate division) to pay tax;

“14” - when changing the location of a participant (separate division), at the location of which the tax is paid.

Upon termination of the CTG, notification No. 3 is sent to the tax authorities at the location of the former CTG participants, and the reason code for submitting the notification “15” is indicated on the title page.

If the composition of the CTG participants changes, but the participant (separate division) at whose location the tax is paid does not change, no notifications need to be submitted.

Notice No. 2

The notification is intended to inform the tax authorities about the OP through which taxes (advance payments) will not be paid to the budget of the constituent entity of the Russian Federation.

By line 1

the digital code of the subject of the Russian Federation is indicated, to the budget of which the procedure for paying corporate income tax is changed.

By line 2

the date from which the procedure for paying tax (advance payments) changes or the responsible OP changes.

Attention! If the notification is filled out in connection with the closure of all OPs of the organization in the region, then the date from which the activities of this organization through its OPs in the given region ceases.

In lines 3.1-3.1.1

the checkpoint and the name of the unit through which the tax is not paid are indicated. This block reflects information about all OPs registered with the tax authority to which the notification is submitted.

Attention! If a notification is submitted due to the fact that all OPs of the organization are closed in the region, information is provided only about the closed responsible OP through which the tax was paid (advance payments).

Next, the checkpoint and the name of the responsible OP are indicated, through which advance payments and income taxes are paid to the budget of the constituent entity of the Russian Federation.

Several divisions in one subject

If an organization has several separate divisions located in one subject of the Russian Federation, then the regional part of the income tax can be transferred through one of them.
An organization can choose the division that is most convenient for it (for example, the one that has a current account). It can also become the head office of the organization. To pay the regional part of the income tax through one responsible separate division, submit a written notification to the tax office at the place of its registration. And send a copy of it to the tax office at the place of registration of the organization’s head office. The exception is the case when the head office of the organization itself is the responsible separate unit. Then it is enough to notify the inspectorate at the place of its registration (there is no need to provide a copy of the notification there).

In addition, inform the tax inspectorates of your decision about the decision, where those separate divisions through which you do not plan to pay taxes are registered. You can create notifications:

• in any form (indicating the full name of the organization, its tax identification number and checkpoint, the full name of the separate divisions, the address of their location and checkpoint, the names and codes of the constituent entities of the Russian Federation on whose territory the separate divisions are located, and the reasons for filing the notification);

• according to the forms recommended in Appendix 1 (for notifying the inspectorate at the place of registration of the responsible separate division) and Appendix 2 (for notifying the inspectorates at the place of registration of other separate divisions) to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986 .

The inspectorate must be notified no later than December 31 of the year preceding the tax period in which the organization switches to centralized payment of the regional part of the income tax.

This procedure is provided for in paragraph 2 of Article 288 of the Tax Code of the Russian Federation and is explained by letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986.

In addition, the tax inspectorate must be notified of any changes related to the tax payment procedure, and of changes in the number of separate divisions located in one subject of the Russian Federation. To do this, you can also use notifications in any form or forms recommended by the Federal Tax Service of Russia in letter dated December 30, 2008 No. ШС-6-3/986.

If during the tax period an organization liquidates a responsible separate division or creates new separate divisions, then these circumstances do not entail the cessation of centralized payment of income tax to the regional budget.

Upon liquidation of a responsible separate unit, the organization may select another responsible separate unit and notify of this choice:

• tax inspectorate at the location of the new responsible separate division (the notification form is recommended in Appendix 1 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986);

• tax inspectorate at the location of the head office (for this you can use a copy of the notification drawn up in accordance with Appendix 1 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986);

• tax inspectorates at the location of separate divisions, for which tax will be paid to the regional budget through a new responsible separate division (the notification form is recommended in Appendix 2 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986).

Send notifications to the tax office within 10 days after the end of the reporting period in which the responsible separate division was liquidated (created).

Such rules are established by paragraph 2 of Article 288 of the Tax Code of the Russian Federation and explained by letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986.

If during the year an organization creates new separate divisions, then it has the right to decide on centralized payment of income tax for these divisions. Including the decision to centralize the payment of the regional part of the tax through one of the newly created divisions. The centralized procedure for paying taxes to the regional budget can be applied either from January 1 of the following year, or starting from the reporting period in which new separate divisions are created. Corresponding additions must be made to the accounting policy for tax purposes. Such clarifications are given in letters of the Federal Tax Service of Russia dated October 1, 2015 No. GD-4-3/17164, dated August 10, 2006 No. 02-4-12/49.

The procedure for notifying inspectors when the number of divisions of an organization changes in this and other cases is discussed in detail in Appendix 3 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986.

In the following tax periods, the organization can either maintain the centralized procedure for paying taxes to the regional budget or abandon it. In the first case, there is no need to send repeated notifications to the tax office. In the second case, this must be done.

Attention: refusal of the centralized procedure for paying income tax to the regional budget will entail a decrease in revenues from the responsible separate division. If the organization does not warn the tax inspectorate about this, it will have grounds to consider such a decrease as an arrear, which can be collected in an indisputable manner with the accrual of penalties (Articles 46 and 75 of the Tax Code of the Russian Federation).

In this case, tax amounts transferred to the regional budget at the location of other separate divisions may not be accepted for credit as paid in violation of the established procedure. This point of view is reflected in the letter of the Federal Tax Service of Russia dated December 12, 2006 No. 18-5-09/000462.

If you refuse the centralized tax payment procedure, notify the inspectorate at the place of registration of the organization and its separate divisions in the following order. Submit a written notification to the inspectorate at the location of the head office of the organization and each separate division (including the responsible one) (its form is recommended by Appendix 1 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986). At the same time, if the payment of income tax of several separate divisions is administered by one tax office, one notification of the recommended form can be sent there. In the column “Full name of the responsible division” of this notice, write the words “See List of separate divisions”, in which you list them. This was stated in the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986.

If an organization has decided to pay tax through one of its divisions, then the part of the profit tax that needs to be transferred to its location is determined by the aggregate indicators of all divisions located in this constituent entity of the Russian Federation. In this case, income tax (advance payments) in the part attributable to the head office should be paid separately from other separate divisions. In this case, you need to submit reports to the inspectorate at the place of registration of the responsible unit and the head office of the organization. An exception is provided for the case when income tax is paid centrally at the location of the organization. Then you can transfer the regional part of the income tax (advance payments) and submit reports only through the head office.

This procedure for paying tax and submitting reports follows from the provisions of paragraphs 2 and 3 of Article 288 of the Tax Code of the Russian Federation, as well as letters of the Ministry of Finance of Russia dated March 12, 2009 No. 03-03-06/1/130 and the Federal Tax Service of Russia dated December 30, 2008. No. ШС-6-3/986.

Organizations that have separate divisions abroad must transfer the entire amount of income tax to the location of the head offices (clause 4 of Article 311 of the Tax Code of the Russian Federation).

Notice No. 3

The notification is intended to inform the tax authorities about the procedure for paying taxes (advance payments) to the budget of a constituent entity of the Russian Federation for a consolidated group of taxpayers (CGT).

According to lines 1.1-1.1.9

information is provided about the participants of the corporate tax group and (or) their EP, at the location of which the payment of tax to the budgets of the constituent entities of the Russian Federation is taken into account (code of the constituent entity of the Russian Federation, INN/KPP, OKTMO code, name of the participant/SO, the amount of monthly advance payments).

Moreover, in lines 1.1.6-1.1.9

information is reflected on monthly advance payments to the budgets of constituent entities of the Russian Federation for the 1st quarter of the tax period in which the consolidated taxation tax begins to operate.

When submitting a notice indicating on the cover page the reason codes “12”, “13” or “14” in lines 1.1.3-1.1.5

information is provided only on the responsible OP in the constituent entity of the Russian Federation in which the changes occurred.

In this case, lines 2.1-2.2.3

are not filled.

When submitting a notice in connection with the termination of the CTG (indicating the reason code “15” on the title page), the amounts of monthly advance payments payable to the budgets of the constituent entities of the Russian Federation by former CTG participants in the 1st quarter of the next tax period are given.

Lines 2.1-2.2.3

are filled in when submitting a notification in connection with the registration by the tax authority of an agreement on the creation of a consolidated group of taxpayers and the selection of responsible OPs (indicating the reason code “11” on the title page) and in the event of termination of the tax authority (indicating the reason code “15”).