How to pay personal income tax and submit reports for a separate division

What departments and what income are we talking about?

A separate division of an organization is considered to be one that is territorially isolated from it and has stationary jobs created for a period of more than 1 month.
A division acquires the status of a separate unit regardless of whether it is mentioned in the constituent documents and whether it is assigned powers (paragraph 21, paragraph 2, article 11 of the Tax Code of the Russian Federation). For information on how to register a separate division, read the article “Registration of a separate division - step-by-step instructions.”

Russian organizations that have separate divisions must transfer personal income tax both at the place of registration of the organization itself and at the location of the division (paragraph 2, paragraph 7, article 226 of the Tax Code of the Russian Federation). The amount of tax to be transferred by division is determined by the income accrued and paid to the employees of this division (paragraph 3, paragraph 7, article 226 of the Tax Code of the Russian Federation).

This applies to payments under both employment and civil contracts. But you need to keep the following in mind. It is necessary to pay personal income tax to the tax department provided that:

• someone working under an employment contract is considered an employee of this OP (this is directly written in the employment contract, staffing table, work book);
• the GPC agreement was concluded directly with the division (in this case, the actual location of the activity does not matter).

Where to pay personal income tax if an employee works in different departments for a month, works remotely or from home? You will find answers to these questions in the Ready-made solution from ConsultantPlus. Trial access to the legal system is free.

What to object to in court

If the tax authorities demand that you re-translate your personal income tax with the OKATO details of each division and charge you a penalty, you can try to resolve this issue first in a pre-trial manner (at the stage of considering disagreements on the audit report). Well, if this fails, then you can argue in court. The chances of success are high. 1. To the request to re-translate personal income tax to the location of the OP, you can argue that, in fact, you have already withheld tax from employees and transferred it to the budget, even if using the wrong details. If you remit the tax again, you will have to do it at your own expense. And this is directly prohibited by Ch. 23 of the Tax Code of the Russian Federation (Clause 9 of Article 226 of the Tax Code of the Russian Federation). As an additional argument, you can refer to the explanation of the Federal Tax Service itself, which indicated that if an organization transferred to the budget an amount of personal income tax that exceeds the amount of tax withheld from the income of employees, then this amount is not personal income tax . This is simply money belonging to the organization, “erroneously transferred to the budget system of the Russian Federation.” And the organization can only return them to its current account by writing a statement (Letter of the Federal Tax Service of Russia dated July 4, 2011 N ED-4-3/10764). And when you re-translate the tax, this is exactly the situation you get. After all, in this case, you will no longer transfer to the budget the tax withheld from the income of employees (you have already transferred it to the location of the organization itself), but your own money. And then they will have to be returned from the budget according to your application. 2. In response to the requirement to pay penalties, you can give the following arguments: - penalty - compensation for budget losses as a result of non-receipt of tax amounts on time (Determination of the Constitutional Court of the Russian Federation dated July 4, 2002 N 202-O; Resolution of the Constitutional Court of the Russian Federation dated December 17, 1996 N 20-P) . And when personal income tax was transferred to the location of the organization, and not the OP, the budget of the municipality as a whole received the tax in full. For example, the budget of the city of Moscow has a special status, and the budgets of intracity municipalities are an integral part of the unified budget of the city of Moscow. And personal income tax is credited to the city budget in the amount of 100% (Clause 2, 3 of Article 56, paragraph 2 of Article 61.2 of the Budget Code of the Russian Federation; paragraph 1 of Article 2, paragraph 1 of Article 1, paragraph 2 of Article 8 of the Law Moscow dated December 8, 2010 N 53; Appendix N 9 to this Law). And since there is no arrears on personal income tax, then there are no grounds for calculating penalties (Clause 1 of Article 75 of the Tax Code of the Russian Federation). And many courts share this position (Resolutions of the Federal Antimonopoly Service of the Far Eastern District dated October 11, 2011 N F03-4920/2011; FAS SZO dated October 20, 2010 in case N A66-15290/2009; FAS ZSO dated May 13, 2010 in case N A45-9320/2009 ). But we want to warn you that there are courts that consider it legal to charge penalties for non-receipt of personal income tax to the local budget (Resolutions of the Federal Antimonopoly Service of Ukraine dated 12/22/2010 N F09-10219/10-С2; FAS Central District dated 02/13/2009 in case No. A64-2317/ 08-26); — the obligation to pay tax is considered fulfilled from the moment the order is presented to the bank to transfer money to the appropriate account of the Federal Treasury (if the required amount is available in the current account) (Subclause 1, clause 3, clause 8, Article 45 of the Tax Code of the Russian Federation). So, if the treasury account is correctly indicated, the tax amount goes to the budget system, and in this case there is no arrears. And the fact that the wrong OKATO code is indicated in this payment does not matter. The courts also agree that there are no grounds for accruing penalties if the OKATO code is incorrectly indicated in payment slips for the transfer of personal income tax (Clause 7 of Article 45 of the Tax Code of the Russian Federation; Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 29, 2011 N KA-A40/7917-11, dated June 30 .2011 N KA-A40/6142-11-2, dated 10/08/2010 N KA-A40/11919-10, dated 02/17/2010 N KA-A40/368-10; FAS VSO dated 09/01/2011 in case N A33- 3885/2010, dated 04/26/2010 in case N A19-13821/09, dated 11/11/2008 N A33-2043/08-F02-5509/08; FAS SZO dated 03/14/2011 in case N A05-4762/2010; FAS Central Election Commission dated July 8, 2010 in case No. A64-6646/09; Eighteenth AAS dated May 25, 2010 No. 18AP-3779/2010).

Innovations in the payment of personal income tax for private entrepreneurs from 2021

An organization that has several separate divisions on the territory of one municipality is now entitled to pay personal income tax (Information from the Federal Tax Service of Russia):

• at the location of one of the EP - if the parent organization is located in another municipality;
• at the location of one of the EP or at the location of the organization - if the parent company is located in the same municipality.

The department responsible for paying personal income tax must be selected by sending the appropriate notification to the tax authorities. The filing deadline is no later than the first working day of the corresponding tax period (clause 7 of article 226, clause 2 of article 230 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated November 15, 2019 No. BS-4-11/23247). As the Federal Tax Service explains, such a notification should be submitted only to the inspectorate of the OP through which you will transfer personal income tax and submit personal income tax reporting; the inspections of other OPs will be informed about this automatically (letter dated December 16, 2019 No. BS-4-11/ [ email protected] ).

We talked about the notification in more detail here and provided its form.

simplified tax system

Payment of tax under the simplified tax system and advance payments thereunder, in accordance with clause 6 of Art. 346.21 of the Tax Code of the Russian Federation, is carried out at the location of the organization. A tax return is also submitted at the location (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).

Fill out and submit a new declaration under the simplified tax system via the Internet for free

These wordings mean that the “Unified State Register of Legal Entities” algorithm is used without any reservations when changing the address by companies using the simplified tax system: while the old address is in the register, the tax and (or) declaration is paid and submitted to the “old” tax office (indicating the corresponding checkpoint and OKTMO). And from the date of changes to the register, money and reporting must be sent to the inspectorate at the new location of the company, indicating the new checkpoints and OKTMO. We again find confirmation in the order of filling out the declaration under the simplified tax system (approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] ). Clause 3.2 of the Procedure, as in the case of income tax, states that it is necessary to indicate the checkpoint of the exact tax authority to which the declaration is submitted. And you need to take this checkpoint from the registration certificate.

Who must pay personal income tax at the location of the unit

If a separate division has a current account and the authority to pay taxes, then it can pay personal income tax independently (Article 19, paragraph 3 of Article 29 of the Tax Code of the Russian Federation). If not, the parent organization pays (clause 1, 7, article 226 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated 04/07/2015 No. BS-4-11 / [email protected] ).

What to do if the personal income tax for a unit is included in the inspection of the head office, see here.

Where you need to pay personal income tax if separate divisions are located in the same municipality (or in the cities of Moscow, St. Petersburg, Sevastopol) in the territories of different tax authorities, you can find out from the Ready-made solution from ConsultantPlus. You can get trial access to K+ for free.

Does the place of registration of the owner necessarily coincide with the place of registration of the car?

According to the standard of the law prescribed in paragraph 1 of Art. 83 of the Tax Code of the Russian Federation, all citizens in Russia must register their place of residence. This is also called “registration” at the place of residence.

As of today, the rules have not changed regarding the lack of linkage between registration and the place of registration of the car.

Since 2013, any owner of a vehicle has the right to register his car with any traffic police department, regardless of where he is registered.

This rule is confirmed by Order of the Ministry of Internal Affairs of Russia No. 605 dated 08/07/13 (edited 09/06/17), as well as federal law No. 210-FZ dated 07/27/10, in force in its latest edition.

In addition, you should also know the standards regarding the obligation to pay the transport tax, as well as all the subtleties that reveal the details of the location of the taxable object and the taxpayer himself.

We will consider all these nuances in a special table along with references to legislative provisions:

Note! If local authorities at the place of registration of the vehicle have decided to exempt certain persons from paying the tax, then the fee is not paid or paid in full, depending on how it is established by the laws of the local authority.

In connection with all of the above, you can already understand whether the address of the place of registration of the car must match the address of the place of registration of the car owner in order to pay transport tax. It turns out that this is not necessary.

More precisely, the address of the place of registration of the vehicle does not affect the choice of the address of the tax office for payment of the mandatory state tax on it.

The main confirmation of this is the address where the notification of payment for the TN is sent - at the place of registration of residence of the car owner.

The fine for non-payment of transport tax by an individual is shown in the article: fine for non-payment of transport tax. Read about transport tax when selling a car by a legal entity here.

Payment order details

If the parent organization transfers personal income tax to a separate division, then the following information should be indicated in the payment order (letter from the Ministry of Finance dated May 29, 2017 No. 03-04-06/32972, Federal Tax Service dated March 12, 2014 No. BS-4-11 / [email protected] ) :

• TIN of the organization (the OP does not have its own TIN);
• Checkpoint of a separate unit;
• payer - the name of the parent organization or its OP - depending on who transfers the tax;
• recipient - details of the Federal Tax Service, where the tax is paid;
• OKTMO of the municipality where the unit is located.

When paying centralized personal income tax, the tax can be transferred in one payment order indicating OKTMO of the selected responsible person indicated in the notification (clause 3 of the Federal Tax Service letter No. BS-4-11/23247 dated November 15, 2019).

To learn about which BCCs must be indicated in payment documents for personal income tax, read the article “What are the BCCs for personal income tax for employees?”

Is it possible to clarify the payment?

The Tax Code provides that if an error in a payment order does not result in the tax not being transferred to the budget to the required Federal Treasury account, it can be corrected. To do this, you must submit an application to the Federal Tax Service with a request to clarify the payment (Clause 7, Article 45 of the Tax Code of the Russian Federation). As we have already found out, if the OKATO code is indicated incorrectly, the tax still goes to the budget. And, for example, the court of the West Siberian District, examining a similar dispute, indicated that an error in the OKATO code when transferring personal income tax to the location of the organization, and not the OP, can be corrected by filing an application to clarify the payment (Resolution of the Federal Antimonopoly Service ZSO dated June 23, 2010 in case No. A27-19112/2009, dated June 23, 2010 in case No. A27-14315/2009). As a rule, tax authorities clarify the entire payment. And in the situation under consideration, only part of the incorrectly listed personal income tax needs to be clarified. That is, in the application for clarification of payment, it is necessary to indicate that such and such an amount of personal income tax from the payment slip, to which the tax was transferred to the location of the organization, is due for payment by employees of the OP with such and such OKATO code. The Federal Tax Service Inspectorate, in principle, can decide to partially clarify the personal income tax payment; there are no obstacles to this (Order of the Federal Tax Service of Russia dated April 2, 2007 N MM-3-10 / [email protected] ). If the tax authorities refuse to partially clarify your payment and say that they can transfer only the entire personal income tax amount indicated in the payment to another OKATO code, then you should not agree to this. After all, if you make such a clarification, you will have an underpayment of personal income tax at the location of the organization. It also makes no sense to make clarifications only for some payments (for example, transfer the entire January personal income tax to the OP, leave the entire February one to the organization). At first glance, it seems that this will help distribute payments between the organization and the OP and reduce the amount of penalties. But in reality, difficulties will arise if at some point there is an overpayment for the OP’s employees. As we have already said, the Federal Tax Service believes that the amount transferred to the budget and exceeding the tax withheld from employees is not an overpayment of personal income tax (Letter of the Federal Tax Service of Russia dated July 4, 2011 N ED-4-3/10764). And the tax authorities will not count such overpaid amounts against future personal income tax payments.

Results

Personal income tax must be paid separately for each separate division and separately for the parent enterprise.
From 2021, it is possible in some cases to pay personal income tax centrally. Tax transfers are usually carried out by the parent company. But if the division is allocated to an independent balance sheet, then the branch has the right to transfer the tax independently. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

If the car has temporary or transit registration

Motor vehicles with transit (temporary) license plates are not subject to taxation. An object is required to calculate transport tax.

A vehicle can become an object of taxation only after it has gone through a full registration procedure with the State Traffic Inspectorate.

Therefore, in this case, it does not matter whether the owner temporarily registers his car at his place of residence or not. It is important that the car is registered on a permanent basis, because temporary plates will be removed after a few months or a month.

The owner of a car or truck is not exempt from tax liability simply because he does not use the vehicle.

If a motorist changes the place of registration, he will simply re-register the place of registration of his car. He does not need to appear at the tax office to notify the service. The tax authority will be notified by the state traffic police service.

The general conclusion is that payment for the TN is made at the place of residence of the car owner. The place of registration of the car for these purposes does not matter.

What the transport tax rates depend on is explained in the article: transport tax rates. Where is the lowest transport tax by region of the Russian Federation, look on the page.

Find out about the availability of transport tax benefits in St. Petersburg for families with many children from this information.