Tax and accounting. Tax Code of the Russian Federation Paragraph 7 of Article 226

Tax Code, N 117-FZ | Art. 226 Tax Code of the Russian Federation

Article 226 of the Tax Code of the Russian Federation. Features of tax calculation by tax agents. The procedure and terms for paying tax by tax agents (current version)

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate subdivisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this Article. Lawyers' income tax is calculated, withheld and paid by bar associations, law firms and legal advice offices.

The persons specified in the first paragraph of this paragraph are referred to in this chapter as tax agents.

Unless otherwise provided by paragraph 2 of Article 226.1 of this Code, Russian organizations and individual entrepreneurs making payments under contracts for the sale (exchange) of securities concluded by them with taxpayers are also recognized as tax agents.

When determining the tax base for transactions with securities on the basis of a taxpayer's application, the tax agents referred to in this paragraph take into account the actually incurred and documented expenses that are associated with the acquisition and storage of the relevant securities and which the taxpayer incurred without the participation of the tax agent.

As documentary evidence of the relevant expenses, an individual must submit originals or duly certified copies of the documents on the basis of which this individual made the relevant expenses, brokerage reports, documents confirming the transfer of rights to the taxpayer on the relevant securities, the fact and amount of payment of the relevant expenses . If an individual submits original documents, the tax agent is obliged to make certified copies of such documents and keep them for five years.

2. Calculation of amounts and payment of tax in accordance with this article shall be made in respect of all income of a taxpayer, the source of which is a tax agent, with offset of previously withheld amounts of tax (except for income in respect of which the calculation of tax amounts is carried out in accordance with Article 214.7 of this Code ), and in the cases and in the manner provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.

Features of calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 227 and 228 of this Code.

3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (with the exception of income from equity participation in an organization, as well as income in respect of which the tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is applied, accrued to the taxpayer for a given period, with an offset of the amount of tax withheld in previous months of the current tax period.

The amount of tax applicable to income subject to other tax rates, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents.

4. Tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.

When a taxpayer is paid income in kind or a taxpayer receives income in the form of a material benefit, the calculated amount of tax is deducted by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. At the same time, the withheld amount of tax cannot exceed 50 percent of the amount of income paid in cash.

The provisions of this paragraph shall not apply to tax agents that are credit institutions in respect of the withholding and payment of tax amounts on income received by clients of the said credit institutions (except for clients who are employees of the said credit institutions) in the form of a material benefit determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.

5. If during the tax period it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold tax, on the amounts of income from which tax has not been withheld, and the amount of tax not withheld.

The form of notification of the impossibility of withholding tax, the amounts of income from which tax has not been withheld, and the amount of tax not withheld, as well as the procedure for its submission to the tax authority, are approved by the federal executive body authorized to control and supervise taxes and fees.

Tax agents - Russian organizations that have separate subdivisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of business in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, report on the amounts of income from which tax has not been withheld, and the amount of tax not withheld in the manner similar to the procedure provided for by paragraph 2 of Article 230 of this Code.

6. Tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

When paying a taxpayer income in the form of benefits for temporary disability (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

7. The total amount of tax calculated and withheld by a tax agent from a taxpayer in respect of whom it is recognized as a source of income shall be paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless otherwise established by this paragraph.

Tax agents - Russian organizations referred to in paragraph 1 of this article, which have separate subdivisions, are obliged to transfer the calculated and withheld amounts of tax to the budget both at their location and at the location of each of their separate subdivisions.

The amount of tax payable to the budget at the location of a separate subdivision of the organization is determined based on the amount of taxable income accrued and paid to employees of this separate subdivision, as well as based on the amount of income accrued and paid under civil law contracts concluded with by individuals of a separate subdivision (authorized persons of a separate subdivision) on behalf of such an organization.

Tax agents - individual entrepreneurs who are registered with the tax authority at the place of their activities in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, are obliged to transfer the calculated and tax withheld to the budget at the place of its registration in connection with the implementation of such activities.

Tax agents - Russian organizations referred to in paragraph 1 of this article that have several separate subdivisions in the territory of one municipality, have the right to transfer the calculated and withheld amounts of tax to the budget at the location of one of such separate subdivisions or at the location of the organization, if the specified organization and its separate subdivisions are located on the territory of one municipal formation, independently chosen by the tax agent, taking into account the procedure established by paragraph 2 of Article 230 of this Code.

7.1. Tax agents for the purposes of this chapter are also Russian organizations that transfer amounts of monetary allowance, allowance, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation.

The total amount of tax calculated and withheld by the tax agent from the indicated amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.

8. Withheld by a tax agent from the income of individuals in respect of which he is recognized as a source of income, the total amount of tax in excess of 100 rubles shall be transferred to the budget in accordance with the procedure established by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.

9. Payment of tax at the expense of tax agents is not allowed, except for cases of additional assessment (collection) of tax based on the results of a tax audit in accordance with this Code in case of unlawful non-withholding (incomplete withholding) of tax by a tax agent. When concluding contracts and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume the obligation to bear the costs associated with the payment of tax for individuals.

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Commentary on Art. 226 Tax Code of the Russian Federation

1. Analyzing the rules of paragraph 1 of Art. 226, a number of important facts should be noted:

a) they specify (in relation to the personal income tax) the rules of art. 24 of the Tax Code (about which persons are recognized as tax agents). It is easy to note significant differences between the rules of paragraph 1 of Art. 24 of the Tax Code and paragraph 1 of Art. 226 NK, as can be seen from the table:

┌───────────────────────────────┬────────────────────────────────┐

│ Rules of paragraph 1 of Art. 24 of the Tax Code │ Rules of paragraph 1 of Art. 226 NK │

│1. Proceed from the fact that the tax-│1. Among the tax agents are │

│ vy agents can be │ vans are also such isolated ones │

│ only faces, i.e. legal │ subdivisions of foreign organizations

│ which and (or) individuals, │ organizations, as their permanent │

│ but not separate sub-│ representative offices in the Russian Federation │

│ legal entities (art. │ │

│ 11 NK) │ │

├───────────────────────────────┼────────────────────────────────┤

│2. Provide that any │2. Of all individuals in │

│ individuals (and not only │ as tax agents │

│ individual entrepreneurs │ only individual entrepreneurs are named │

│ tel) can be recognized │ entrepreneurs │

│ tax agents │ │

├───────────────────────────────┼────────────────────────────────┤

│3. Establish that tax│3. They proceed from the fact that in a series

│ agents in any case, calculus-│ cases of tax agents (yes-│

│ they hold, retain and list - │ if they are sources - │

│ pay the amount of taxes and fees │ com income), are not obliged to use │

│ to the appropriate budget │ calculate, withhold and re- │

│ (off-budget fund) │ calculate tax on the income of individuals

│ │ ical persons in the corresponding │

│ │ budget (Art. 227, 228 of the Tax Code) │

└───────────────────────────────┴────────────────────────────────┘

Of course, with regard to personal income tax, the rules of art. 226 of the Tax Code (as special rules before general rules), and one should proceed from them;

b) Russian organizations (mentioned in paragraph 1 of Article 226) are, in essence, only Russian legal entities. This conclusion is based on a systematic interpretation of Art. 11 and 226 NK.

In the practice of the clients of the law firm "YUKANG", the question arose: are tax agents organizations (for example, trade unions that are employers of taxpayers) that have not passed state registration as legal entities (and this is possible, see, for example, Article 8 of the Law on Trade Unions Article 21 of the Law on Associations)?

It is necessary to proceed from the literal text of Art. 11, 226 of the Tax Code, which means that the organizations mentioned above cannot be recognized as tax agents (in relation to personal income tax). Of course, the legislator needs to return to this problem. Henceforth, both tax authorities and taxpayers must proceed from the rules of Art. 3, 108 of the Tax Code (that all irremovable doubts, ambiguities, contradictions of legislative acts on taxes and fees should be interpreted in favor of the taxpayer);

c) under "individual entrepreneurs" (mentioned in paragraph 1 of Article 226) it is necessary to understand:

Actually individual entrepreneurs (i.e. persons who have passed state registration as individuals engaged in entrepreneurial activities without forming a legal entity (Article 23 of the Civil Code) in the manner prescribed by the Regulations on registration of the previous one);

Persons equated by the rules of Art. 11 of the Tax Code, art. 83 - 85 of the Tax Code (for tax purposes) to individual entrepreneurs (for example, private notaries, private security guards, etc.);

As individuals acting as employers (recall that at present, individual entrepreneurs can act as a party to an employment agreement (contract) as an employer, articles 15 - 24 of the Labor Code, see about this in the book: Guev A.N. Article-by-article commentary of the Labor Code of the Russian Federation ( ed. 4) M., 2000); as well as, for example, customers in a work contract, paid services, etc., who pay individuals the amount of remuneration under the terms of such a civil law contract;

d) permanent representative offices of foreign organizations (mentioned in paragraph 1 of article 226) must be registered with the tax authorities in the Russian Federation in the manner prescribed in art. 83, 84 of the Tax Code, taking into account the specifics established by the Ministry of Taxation (see the commentary on this to Articles 208, 215 of the Tax Code);

e) they have the character of general rules. In other words, they should be applied only unless otherwise provided in the provisions of paragraphs 2 - 9 of Art. 226;

f) Russian organizations, individual entrepreneurs, representative offices of foreign organizations (mentioned in Article 226) are recognized as tax agents only when the taxpayer:

As a result of relations (including civil law) with them, he received the mentioned income (for example, the author of a work receives the amount of royalties from the publishing house, the patent owner receives remuneration from the person who used (under an agreement with him) the invention for which he owns a patent, etc. .P.);

g) lawyers' income tax is calculated, withheld and paid by bar associations and their institutions (for example, legal advice offices). The latter are also (for the purposes of Chapter 23 of the Tax Code) recognized as tax agents.

Judicial practice under Article 226 of the Tax Code of the Russian Federation:

Decision of the Supreme Court: Ruling N 302-KG17-14336, Judicial Collegium for Economic Disputes, cassation
According to subparagraph 1 of paragraph 3 of Article 24 and paragraph 1 of Article 226 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), tax agents are obliged to calculate, withhold and transfer the withheld amounts of personal income tax in the manner prescribed by Article 226 of the Tax Code of the Russian Federation. The calculation of the amount of personal income tax is made by tax agents on an accrual basis from the beginning of the tax period at the end of each month (paragraph 3 of Article 226 of the Tax Code of the Russian Federation). According to paragraph 4 of the said rule of law, the tax agent withholds the accrued amount of tax at the expense of any funds paid by the tax agent to the taxpayer, when they are actually paid to the taxpayer ...
Decision of the Supreme Court: Ruling N 307-KG15-2718, Judicial Collegium for Economic Disputes, cassation
The conclusions of the Supreme Arbitration Court of the Russian Federation that vacation pay is taxed in accordance with the procedure provided for in paragraph 1 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation is associated with a special deadline for paying vacation pay - no later than three days before the start of the vacation ...
Decision of the Supreme Court: Determination N VAC-393/14, Supreme Arbitration Court, supervision
The basis for additional assessment of personal income tax, bringing the cooperative to tax liability under Article 123 of the Tax Code of the Russian Federation, and charging penalties was the withholding by the cooperative in the period 2010-2012 (January - June of the year in violation of paragraphs 4.5 of Article 226 of the Tax Code of the Russian Federation of personal income tax in an amount exceeding 50 percent of the amount of payment in in monetary terms, failure to notify the tax authority at the place of its registration about the impossibility to withhold tax for 2010-2011 and the amount of tax ...

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Art. 226 Tax Code of the Russian Federation contains information about who in the Russian Federation can be considered a tax agent. The material will discuss the obligations listed in this article, the features of the calculation and transfer of tax by this category of payers.

Article 226 of the Tax Code of the Russian Federation: when does a company or individual entrepreneur become a tax agent?

The norms of this article must be followed by all persons under Russian jurisdiction and listed in the text of the document, namely:

legal entity;
notaries engaged in their activities in private;
separate subdivisions of foreign organizations.

A more detailed formulation of the essence of tax agents is given in another part of the Tax Code of the Russian Federation - in Article 24.

Neither the organization nor the individual entrepreneur initially have signs of a tax agent. However, they become them after the payment of a certain income to a citizen. The exception is income received by a citizen in accordance with Art. 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of the Tax Code of the Russian Federation, where, for example, some operations with securities and so on are indicated. There are other procedures for calculating and paying taxes.

The specifics of tax calculation by agents are described in Art. 226 of the Tax Code of the Russian Federation. The same norm defines the procedure and terms for the payment of the calculated amounts to the budget by these entities. Let's consider the article in more detail.

Subjects

Tax agents under Art. 226 of the Tax Code of the Russian Federation recognizes registered and operating in Russia:

Organizations.
Notaries and lawyers in private practice.

This category also includes separate subdivisions of foreign companies. Tax agents are distinguished from payers by their duties. Their circle includes the calculation, deduction and direction of taxes from the incomes that their employees receive to the budget. Deductions from the profits of lawyers are made by bureaus, collegiums and legal advice offices.

General procedure (paragraph 2 of article 226 of the Tax Code of the Russian Federation)

Taxes are charged and paid in respect of any income of the payer, the source of which is the agent (individual entrepreneur/organization). The exception is income, the calculation and deduction of which is made in accordance with the norms 214.3-214.6, 227-228 and Art. 226.1 of the Tax Code of the Russian Federation. When calculating, the previously withheld amounts are counted. In the cases specified in Article 227.1, payments are reduced by the amount of fixed advances paid by the subjects.

Calculation specifics

Retention

In the fourth paragraph of Art. 226 of the Tax Code of the Russian Federation states that the collection of tax on the income of the payer is carried out upon their actual payment. In the event that the subject receives profit in kind or in the form of material benefit, it is carried out at the expense of any sums of money paid by the agent. The amount of the deduction charged cannot be more than 50% of the cash income. This paragraph does not apply to agents acting as credit institutions with respect to the withholding and deduction of tax amounts from profits received by their clients in the form of material benefits. The exception is direct employees of such companies.

Impossibility of retention (paragraph 5 of article 226 of the Tax Code of the Russian Federation)

In some cases, the agent cannot collect and, accordingly, deduct the established tax amounts from the payer's income. In these situations, the subject must, no later than 1.03 of the period following the year ended in which the specified circumstances occurred, send a notification to the control body and the subject from which no withholding was made. It indicates the amount of profit and tax not deducted to the budget. The form of the notice and the procedure for sending it are determined by the executive federal institution of power.

Important point

In paragraph 5 of Art. 226 of the Tax Code of the Russian Federation speaks separately about tax agents - domestic companies with separate divisions, companies classified as largest payers, as well as individual entrepreneurs registered with the control service at the place of their activities related to the use of UTII or the patent system of taxation. They need to report on the amounts of profit from which no withholding was made, as well as the amount of payments not deducted to the budget in the manner prescribed in paragraph two of Article 230.

Term

It is defined in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation. Agents must calculate and withhold the established amounts no later than the day following the date of payment of profits. P. 6 Art. 226 of the Tax Code of the Russian Federation also provides that if income is provided to the subject in the form of benefits for the period of disability (sickness), including for caring for sick children, as well as in the form of vacation pay, the transfer must be made no later than the last date of the month in which said payments were made.

To what budget should the amounts be deducted?

In paragraph seven of Art. 226 of the Tax Code of the Russian Federation states that payments are made at the place of residence (registration) of the agent, unless otherwise provided by law. Agents - organizations in the structure of which separate divisions are formed, must transfer the calculated and withheld amounts both to the budget at the address of their location and the location of their branches. Individual entrepreneurs using the patent system or UTII must make mandatory payments at the place of registration.

Calculation for separate divisions

The tax payable to the budget at the location of the branch of the company is set in accordance with the amount of profit subject to taxation, accrued and paid to employees. The calculation is also based on the amount of income received under civil law agreements, which were concluded by a separate subdivision with individuals.

Cumulative amount

Withheld by the agent from the profits of individuals, in relation to whom he is recognized as a source of income, the total amount of tax, more than 100 rubles, is sent to the budget in the manner prescribed by the article in question. If the total amount of the payment is less than 100 rubles, the amount is added to the deduction payable in the next month, but no later than December of the current period.

Additionally

The law does not allow the payment of tax payers at the expense of the agent. When concluding contracts and making other transactions, it is prohibited to include clauses in their terms, according to which entities paying profits assume costs related to the deduction of amounts for individuals to the budget.

Art. 226 of the Tax Code of the Russian Federation: comments

The occurrence of obligations of a tax agent is associated with the payment of income by them to individuals. The subject is not entitled to refuse them if he acts as a source of income for payers. Meanwhile, there is a dispute over the issue of advance payments to employees under the terms of civil law agreements. According to a number of officials of the Ministry of Finance and some judges, the payment of funds for services not yet provided or work not performed obliges the enterprise to withhold income tax and deduct it to the budget. However, in practice there are a number of decisions in which it is determined that the advance cannot be considered as an object of taxation until the fulfillment of obligations by an individual.

natural form of income

In cases where an enterprise has paid off products to an individual, and in addition to this income, no cash payments have been made to it, the company cannot withhold income tax. In such a situation, the employee himself must carry out the calculation and payment of personal income tax to the budget. Along with this, the enterprise has an obligation under paragraph 5 of Art. 226 of the Tax Code of the Russian Federation send a notice to the control body about the inability to withhold tax and transfer it to the budget. The article specifies a one-month notice period. Law No. 113 extended this period. Thus, the enterprise is obliged to send a notification in accordance with paragraph 5 of Art. 226 of the Criminal Code of the Russian Federation no later than 1.03 of the year following the expired year, in which, accordingly, the withholding was not carried out. This rule is effective from 1 Jan. 2016

Article changes

In addition to increasing the period for notifying the control authorities and the payer of the impossibility of withholding, other amendments were made to the norm under consideration. In particular, they touched on paragraph 6. Art. 226 of the Tax Code of the Russian Federation establishes a single date for the transfer of tax. It coincides with the number following the day of the actual payment of income. In the previous edition, vacation pay and sick leave tax had to be deducted on the day they were received by individuals. In the amended article, this deadline has been moved to the end of the month in which these payments were made.

Conclusion

From January 1, 2015, the second paragraph of Art. 226 of the Tax Code began to operate in the version of the Federal Law No. 368. In connection with the changes made to Article 227.1 regarding the need to pay a fixed advance payment by citizens of foreign states working in Russia for hire from individual entrepreneurs or organizations (if their entry does not require obtaining visas), the total amount of personal income tax on the profits of payers, which is subject to withholding by agents, must be reduced by the amount of these already made payments. In addition to the amendments already made to the norm under consideration, several more additions are being discussed. In this regard, experts recommend that tax agents regularly review updates in legislation in order to take them into account in a timely manner and comply with the instructions. Additional clarifications on specific issues related to the calculation, withholding and payment of personal income tax, you can learn directly from the territorial division of the Federal Tax Service. Timely information received will prevent violations of tax laws.

Art. 226 of the Tax Code of the Russian Federation (in the new edition) establishes the features of calculating personal income tax by agents, the periods and procedure for transferring mandatory payments by them. The Code establishes that the tax is paid to the budget according to special rules. Usually, personal income tax is calculated, withheld and transferred by agents - persons from whom payers receive their income. Let's take a closer look Art. 226 of the Tax Code of the Russian Federation as amended in 2016.

General order

It is established by paragraph 1 of Art. 226 of the Tax Code of the Russian Federation. As stipulated by the regulations, the obligation to determine (calculate), withhold and transfer the amount of personal income tax to the budget fund is imputed to entities from which or within the framework of relations with which the citizen (payer) received the income specified in the second paragraph of the norm under consideration. These persons are considered tax agents. To them, the first paragraph of Art. 226 of the Tax Code of the Russian Federation includes:

domestic organizations.
Privately practicing notaries and lawyers.
individual entrepreneurs.
Separate structural units of foreign companies in Russia.

The amount to be withheld from income is calculated in accordance with the rules of Article 224 of the Code, subject to special provisions provided for by the norm in question. As stated in Art. 226 of the Tax Code of the Russian Federation, the amount of tax on the profits of lawyers is calculated, withheld and transferred by collegiums, legal advice offices, bureaus.

Specificity of calculus

In the second paragraph of Art. 226 of the Tax Code of the Russian Federation, it is fixed that the calculation of personal income tax and its payment are made on all incomes of the payer, if their source is an agent. The exception is receipts, in respect of which the determination of amounts and their transfer to the budget is carried out according to the rules of Articles 228, 226.1, 227, 214.3-214.6 of the Code. In other cases, it is allowed to offset deductions withheld earlier, and in cases and according to the rules of Art. 227.1 - taking into account the reduction by the amount of advances (fixed) paid by the taxpayer.

Special rules

The calculation of the amounts of personal income tax is made by agents on the day of actual receipt of income. This date is determined according to the rules of Article 223 of the Code. The calculation is made on an accrual basis from the beginning of the period. This rule applies to all income for which a rate is set in accordance with Norm 224. An exception is income from equity participation in the capital of other companies. At the same time, personal income tax amounts withheld in previous months are counted. The tax in relation to receipts for which other rates are set, as well as from equity participation, are calculated by agents for each income separately. The corresponding rule provides for the third paragraph of Art. 226 of the Tax Code of the Russian Federation. The necessary calculation must be made without taking into account the payer's receipts received from other agents and the amounts withheld by them.

Features of income

As provided for in paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, agents are required to withhold the calculated amount of personal income tax directly from the payer's receipts at the time of their actual receipt. This takes into account a number of features. If income is provided in kind or presented as a tangible benefit, a withholding is made from any remuneration that is presented in cash. Moreover, it cannot be more than 50% of the amount of money paid. Rules of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation are not subject to application to agents acting as credit organizations when withholding and deducting tax on income received by clients (except for those who are employees) in the form of material benefits established in accordance with Article 212 of the Code.

Special cases

If it is impossible to withhold from the payer during the period of calculated tax, the agent, according to the provisions paragraph 5 of Art. 226 Tax Code of the Russian Federation, must not later than 1.03 of the year following the one in which the circumstances arose, send a written notification to the control body. The notice indicates the amount from which personal income tax was not deducted, and its value. The form of notification of the impossibility of withholding, the amount of revenue and tax not transferred to the budget, the rules for submitting a message are established by the federal executive institution authorized for fiscal control and supervision. In paragraph 5 of Art. 226 of the Tax Code of the Russian Federation separately stipulates the actions of agents - Russian enterprises that have separate divisions, classified as the largest payers, individual entrepreneurs, registered at the address of their business and using UTII or the patent system. In case of impossibility to make proper retention, they are also obliged to report this to the control body. The notification shall be sent in the manner prescribed by Article 230 (paragraph two) of the Code.

Timing

They are defined by paragraph 6 of Art. 226 of the Tax Code of the Russian Federation. As enshrined in its provisions, agents must transfer personal income tax before the date following the day the payer receives the corresponding income. If a person was paid disability benefits, child care, vacation pay, calculated tax, as prescribed by paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, are sent to the budget no later than the last day of the period in which these receipts were.

Place of tax payment

The total amount of personal income tax, determined and withdrawn by the agent from the payer, in relation to which he is considered a source of income, is sent to the budget at the address of registration (residence) of the agent, unless other rules are provided for in paragraph 7 of Art. 226 of the Tax Code of the Russian Federation. Domestic enterprises indicated in the first paragraph, having subdivisions (separate) are obliged to transfer both at the place of their location and the location of each structural unit. In the latter case, the amount of personal income tax is determined in accordance with the amount of income subject to taxation, accrued and issued to employees, as well as arising from the terms of civil law contracts concluded with individuals on behalf of the enterprise. Agents with the status of entrepreneurs, registered at the address of their business and using UTII / patent system, are required to transfer tax amounts calculated and withheld from them from the income of employees at the place of registration as an individual entrepreneur.

Additionally

Russian organizations also act as agents within the framework of the application of the norm under consideration, making the transfer of monetary allowance, maintenance, earnings, and other remuneration to military personnel, persons from among the civilian personnel of the Armed Forces. The total amount of personal income tax calculated and withheld from these amounts is sent to the budget at the address of the source income. If the amount of tax payable is more than one hundred rubles, it is transferred in the manner prescribed by Article 226. If the value is less than the specified value, it is added to the amount of personal income tax of the next month, but not later than the last month in the current period. Legislation prohibits the deduction of tax from the agent's funds. When drawing up contracts, it is not allowed to include clauses in them that imply that the source of income assumes the obligation to bear the costs of transferring payments to the budget.

Art. 226 of the Tax Code of the Russian Federation: comments

The obligation to calculate, withhold and send personal income tax to the budget is established for a certain category of persons. The following are recognized as agents:

domestic enterprises.
Bar associations or bureaus, legal consultations.
Permanent representative offices of foreign legal entities.
Individual entrepreneurs.
Privately practicing notaries, lawyers with offices.

These entities must fulfill the obligation established by the Tax Code every time they pay income to individuals.

Difficulties in practice

Some problems arise in determining the person who acts as an agent in the payment of royalties through an organization that manages the rights of authors on a collective basis. Today, there are several legal entities in Russia that are accredited to conduct this activity. These organizations accept funds from copyright holders. The latter act as rewards. The Ministry of Finance, in one of its Letters, explained that a legal entity using products of intellectual labor, in relation to fees transferred to copyright holders and authors of literary works, act in the status of agents. Accordingly, it must fulfill all the obligations provided for by Chapter 23 of the Code.

Exceptions

Meanwhile, the above rule does not apply to all subjects. Paragraph 2 of Article 226 stipulates that in a number of cases the source of income does not perform the duties of an agent. Independently deduct personal income tax must:

Persons in the status of individual entrepreneurs - from the proceeds from their activities.
Privately practicing notaries and other similar citizens - according to income derived in the course of work.

They also independently perform the duties of calculating, withholding and directing tax to the budget of individuals who have received income:

Under civil law type agreements that were drawn up with another individual who does not act in the status of an agent. These include, for example, transactions on the hiring / renting of property.
From sources located in other countries.
From the sale of material assets owned by an individual.
In the form of winnings paid out by the organizers of sweepstakes, lotteries and other risk-based games.

Individuals also pay personal income tax on their own, from whose remuneration the agent failed to deduct and deduct. This, in particular, is typical for receipts received in non-monetary form. All payers listed above must, at the end of the period, submit a declaration to the control authority at the address of residence.

Scheme of calculation, deduction and transfer

Personal income tax at a rate of 13% is calculated on an accrual basis from the beginning of the period on a monthly basis. The rule applies to all income taxed at this rate. The legislation also provides for other rates: 9, 30, 15, 35%. These tariffs are calculated separately for each amount of receipts accrued to the payer. When making calculations, incomes received from other agents are not taken into account. Accordingly, taxes calculated and withheld from these receipts are not taken into account. Only money actually paid out can participate in the calculation. They can be transferred to the account of the payer or to the account of third parties (if there is a corresponding order). At the same time, the legislation establishes a limit on the amount of personal income tax. The amount of tax cannot be more than half of the income paid to an individual.

Control Service Notification

It is mandatory if the agent, for one reason or another, could not withhold and transfer the calculated amount of personal income tax to the budget. A notice to the supervisory authority is sent, as prescribed by paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, no later than a month from the date of completion of the period in which these hindering circumstances appeared. The notice must be in writing. It is sent to the agent's accounting address. The document must indicate the fact that it is impossible to withhold and transfer, the amount of income and tax.

Nuances

In some cases, excessively transferred amounts of personal income tax may be found. The law allows for their return. The agent pays the amounts at the request of the payer. If the tax has not been withheld (in part or in full), it is subject to collection from the individual until the entire debt is paid off. In paragraph 6 of Art. 226 of the Tax Code of the Russian Federation establishes the terms in which the agent is obliged to transfer personal income tax.

Conclusion

The Tax Code clearly establishes the duties, rights and responsibilities of entities obliged to calculate, withhold and transfer taxes to the budget. The regulation strictly regulates the deadlines for the implementation of orders. As a rule, enterprises have a special department responsible for tax accounting. Individual entrepreneurs usually independently carry out settlements, deductions and transfers. The main problems in practice are related to situations where the agent, for some reason, could not fulfill the obligation established by the Code. In order to avoid being held liable, he must promptly notify the supervisory authority of the situation. At the same time, an individual whose income was not calculated, withheld and sent to the budget tax, is obliged to independently perform the necessary operations. Otherwise, he may be held liable for violation of tax regulations. It is worth saying that individuals, from whose receipts the agent failed to transfer personal income tax, are usually not sent notifications of debt. In this regard, citizens have to independently control the situation. Problems can also arise when the subject receives income in non-monetary form. As indicated by the Tax Code, as well as the Letter of the Ministry of Finance, the calculation and deduction in such situations are made from other receipts of the person, expressed in money. However, the agent must be aware of the limitation on the amount deducted to the budget.

Lawyer in Kyiv law firms and bureaus in Kyiv.

Art. 226 of the Tax Code of the Russian Federation (as amended) fixes the features of the calculation of personal income tax by agents, the periods and procedure for transferring mandatory payments by them. The Code establishes that the tax is paid to the budget according to special rules. Usually, personal income tax is calculated, withheld and transferred by agents - persons from whom payers receive their income. Let's take a closer look Art. 226 of the Tax Code of the Russian Federation as amended in 2016.

General order

domestic organizations.
Privately practicing notaries and lawyers.
individual entrepreneurs.
Separate structural units of foreign companies in Russia.

Specificity of calculus

Special rules

The calculation of the amounts of personal income tax is made by agents on the day of actual receipt of income. This date is determined according to the rules of Article 223 of the Code. The calculation is made on an accrual basis from the beginning of the period. This rule applies to all income for which a rate is set in accordance with Norm 224. An exception is income from equity participation in the capital of other companies. In this case, the amounts of personal income tax withheld in previous months are counted. The tax in relation to receipts for which other rates are set, as well as from equity participation, are calculated by agents for each income separately. The corresponding rule provides for the third paragraph of Art. 226 of the Tax Code of the Russian Federation. The necessary calculation must be made without taking into account the payer's receipts received from other agents and the amounts withheld by them.

Features of income

Special cases

If it is impossible to withhold from the payer during the period of calculated tax, the agent, according to the provisions paragraph 5 of Art. 226 Tax Code of the Russian Federation, must not later than 1.03 of the year following the one in which the circumstances arose, send a written notification to the control body. The notice indicates the amount from which personal income tax was not deducted, and its value. The form of notification of the impossibility of withholding, the amount of revenue and tax not transferred to the budget, the rules for submitting a message are established by the federal executive institution authorized for fiscal control and supervision. In paragraph 5 of Art. 226 of the Tax Code of the Russian Federation specifically stipulates the actions of agents - Russian enterprises that have separate divisions, classified as the largest payers, individual entrepreneurs, registered at the address of their business and using UTII or the patent system. In case of impossibility to make proper retention, they are also obliged to report this to the control body. The notification shall be sent in the manner prescribed by Article 230 (paragraph two) of the Code.

Timing

Place of tax payment

Additionally

Russian organizations that transfer monetary allowance, maintenance, earnings, and other remuneration to military personnel, persons from among the civilian personnel of the Armed Forces act as agents within the framework of the application of the rule under consideration. The total amount of personal income tax calculated and withheld from these amounts is sent to the budget at the address of the source income. If the amount of tax payable is more than one hundred rubles, it is transferred in the manner prescribed by Article 226. If the value is less than the specified value, it is added to the amount of personal income tax of the next month, but not later than the last month in the current period. Legislation prohibits the deduction of tax from the agent's funds. When drawing up contracts, it is not allowed to include clauses in them that imply that the source of income assumes the obligation to bear the costs of transferring payments to the budget.

Art. 226 of the Tax Code of the Russian Federation: comments

The obligation to calculate, withhold and send personal income tax to the budget is established for a certain category of persons. The following are recognized as agents:

domestic enterprises.
Bar associations or bureaus, legal consultations.
Permanent representative offices of foreign legal entities.
Individual entrepreneurs.
Privately practicing notaries, lawyers with offices.

These entities must fulfill the obligation established by the Tax Code every time they pay income to individuals.

Difficulties in practice

Some problems arise in determining the person who acts as an agent in the payment of royalties through an organization that manages the rights of authors on a collective basis. Today, there are several legal entities in Russia that are accredited to conduct this activity. These organizations accept funds from copyright holders. The latter act as rewards. The Ministry of Finance in one of its Letters explained that a legal entity using products of intellectual labor, in relation to fees transferred to copyright holders and authors of literary works, act in the status of agents. Accordingly, it must fulfill all the obligations provided for by Chapter 23 of the Code.

Exceptions

Persons in the status of individual entrepreneurs - from the proceeds from their activities.
Privately practicing notaries and other similar citizens - according to income derived in the course of work.

They also independently perform the duties of calculating, withholding and directing tax to the budget of individuals who have received income:

Under civil law type agreements that were drawn up with another individual who does not act in the status of an agent. These include, for example, transactions on the hiring / renting of property.
From sources located in other countries.
From the sale of material assets owned by individuals.
In the form of winnings paid out by the organizers of sweepstakes, lotteries and other risk-based games.

Scheme of calculation, deduction and transfer

Control Service Notification

Nuances

Conclusion

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate subdivisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with the article of this Code, taking into account the specifics provided for by this article. Lawyers' income tax is calculated, withheld and paid by bar associations, law firms and legal advice offices.

The persons specified in the first paragraph of this paragraph are referred to in this chapter as tax agents.

Features of the calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, and this Code.

3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article of this Code, on an accrual basis from the beginning of the tax period in relation to all income (with the exception of income from equity participation in an organization, as well as income in respect of which the calculation tax amounts are made in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article of this Code, accrued to the taxpayer for a given period, is applied, with an offset of the amount of tax withheld in previous months of the current tax period.

The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents.

4. Tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.

Tax agents - Russian organizations with separate subdivisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of business in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent system of taxation, report on the amounts of income from which tax has not been withheld, and the amount of tax not withheld in the manner similar to the procedure provided for by paragraph 2 of Article of this Code.

6. Tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

The total amount of tax calculated and withheld by the tax agent from the indicated amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.

Commentary on Art. 226 Tax Code of the Russian Federation

The Tax Code of the Russian Federation provides that personal income tax is transferred to the budget in a special manner.

In most cases, tax is transferred to the budget not by taxpayers themselves, but by tax agents.

With regard to personal income tax, tax agents are recognized (Article 226 of the Tax Code of the Russian Federation):

Russian organizations;

Bar associations, law firms and legal consultations;

Individual entrepreneurs;

Permanent representative offices in Russia of foreign organizations.

In the new edition of Article 226 of the Tax Code, notaries engaged in private practice and lawyers who have established law offices have been added to tax agents.

This means that every time an organization or individual entrepreneur (from those listed above) pays income to individuals, this organization or individual entrepreneur acts as a tax agent. That is, he is obliged to calculate the tax, withhold it from the income of the taxpayer - an individual and transfer the withheld amount of tax to the budget.

There are exceptions to the above rule. Paragraph 2 of Article 226 of the Tax Code of the Russian Federation states that in some cases the source of income payment does not carry out the functions of a tax agent.

So, they independently pay personal income tax:

Individual entrepreneurs - by income from entrepreneurial activity;

Private notaries and other persons engaged in private practice in accordance with applicable law - according to income received from private practice.

In addition, individuals who receive, in particular, the following income must pay tax on their own:

Under civil law agreements concluded with another individual who is not a tax agent (for example, such agreements include contracts for the hiring and leasing of property from another individual);

From sources outside the Russian Federation;

From the sale of property owned by these persons by right of ownership;

In the form of winnings paid out by the organizers of lotteries, sweepstakes and other risk-based games (including those involving the use of slot machines).

In addition, the obligation to pay tax on their own is imposed on those individuals, when paying income to whom the tax agent was not able to withhold personal income tax (for example, when issuing income in kind).

The taxpayers mentioned above who pay the tax on their own are obliged to submit a tax declaration to the tax office at their place of residence at the end of the year. The Tax Code of the Russian Federation establishes clear rules for calculating, withholding and transferring personal income tax by tax agents.

1. Tax at the rate of 13 percent is calculated on an accrual basis from the beginning of the tax period at the end of each month in relation to all income taxed at this rate.

2. Tax at the rates of 35, 30 and 9 percent is calculated separately for each amount of income accrued to the taxpayer.

3. The tax is calculated without taking into account the income received by the taxpayer from other tax agents, and accordingly without taking into account the tax calculated and withheld from these incomes.

4. A tax agent may withhold the calculated tax only from the amounts actually paid to the taxpayer (transferred to his account or to the accounts of third parties on his behalf). In this case, the deduction amount cannot exceed 50 percent of the payment amount.

5. If the tax agent is unable to withhold tax from the taxpayer's income (for example, when issuing income in kind or when it is known in advance that the period during which the amount of calculated tax can be withheld will exceed 12 months), he is obliged to inform in writing about this to your tax office. Such notice must be sent within one month of the occurrence of the relevant circumstances. Payment of tax at the expense of the tax agent's own funds is not allowed.

6. Excessively withheld amounts of tax are returned by the tax agent to the taxpayer upon his written application.

7. Taxes not withheld (withheld in full) by tax agents are collected by them from individuals until the debt is fully repaid.

The deadlines for the transfer of personal income tax by a tax agent to the budget are established in paragraph 6 of Article 226 of the Tax Code of the Russian Federation:

┌────────────────────────────┬─────────────────────────────────┐

│ Type of income │Date of tax transfer to the budget│

│Payment of wages │Day of receipt of cash in │

│(money for salary received│bank │

│ by check in the bank) │ │

├────────────────────────────┼─────────────────────────────────┤

│Payment of wages │Day of money transfer from the account │

│(sum of salary │tax agent │

│transferred to bank account │ │

│employee account or by his │ │

│instruction to the accounts of third parties │ │

│ persons) │ │

├────────────────────────────┼─────────────────────────────────┤

│Payment of wages from │Day following the day of payment │

│revenue of the tax agent │salary │

├────────────────────────────┼─────────────────────────────────┤

│Payment of other types of income│Day following the day of payment │

│in cash │income │

├────────────────────────────┼─────────────────────────────────┤

│Issuance of income in kind │Day following the day │

│form │actual retention │

│ │calculated amount of tax │

├────────────────────────────┼─────────────────────────────────┤

│Providing income in the form of│Day following the day│

│material gain │actual retention │

│ │calculated amount of tax │

└────────────────────────────┴─────────────────────────────────┘

Judicial practice under Article 226 of the Tax Code of the Russian Federation

Determination of the Supreme Court of the Russian Federation of January 15, 2018 N 302-ES15-1618 (3) in case N A33-237 / 2014

Satisfying the complaint and agreeing with this conclusion, the courts, guided by Article 15 of the Civil Code of the Russian Federation, Article of the Tax Code of the Russian Federation, Articles 20.3, 20.4, 20.7, 129, 134 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy) "taking into account the clarifications contained in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 17, 2009 N 91 "On the procedure for repaying expenses in a bankruptcy case", reasonably pointed to a violation by the actions of the bankruptcy trustee of the rights and legitimate interests of the debtor and his creditors, as well as the presence of sufficient grounds for imposing on him civil liability in the form of compensation for losses.

Determination of the Supreme Court of the Russian Federation of January 17, 2018 N 306-ES17-20508 in case N A57-6063 / 2009

For non-transfer to the budget in the course of bankruptcy proceedings of the personal income tax in the amount of 3,267,956 rubles in violation of paragraph 5 of Article 134 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" and articles of the Tax Code of the Russian Federation;

Determination of the Supreme Court of the Russian Federation of January 23, 2018 N 305-KG17-20914 in case N A40-227572 / 2016

Having assessed the evidence presented in their totality and interconnection, guided by the provisions of articles,, the Tax Code of the Russian Federation, the legal positions set forth in the ruling of the Constitutional Court of the Russian Federation of July 25, 2001 N 138-O and the decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 18, 2001 N 1322/01, dated 06/03/2017 N 2953/14, the courts of the first, appeal and cassation instances concluded that the company improperly fulfilled the obligation to pay tax for the disputed periods.

Ruling of the Supreme Court of the Russian Federation of January 30, 2018 N 305-KG17-21344 in case N A40-130012/2016

Refusing to satisfy the stated requirements, the courts of first and appeal instances, having evaluated the evidence presented in the case file, guided by the provisions of Articles , , , , , of the Tax Code of the Russian Federation, Articles 15, 18 of Federal Law No. contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund", Laws of the City of Moscow dated November 24, 2004 N 74 "On Land Tax" and dated November 05, 2003 N 64 "On the Property Tax of Organizations", came to the conclusion that the tax authority proved the fact that the society was aware of the existing problems with the servicing bank and the presence of signs of bad faith in the actions of the taxpayer, in connection with which they did not see any grounds for recognizing the obligation to pay tax payments and insurance premiums as fulfilled.

Ruling of the Supreme Court of the Russian Federation of February 6, 2018 N 302-KG17-23476 in case N A19-18648/2016

Refusing to satisfy the stated requirement for the episode of accrual of penalties and fines for personal income tax, the courts of first and appellate instances, guided by the provisions of articles,,, of the Tax Code, proceeded from the legality of these charges, which the company did not dispute during the appeal to a higher tax authority and motivated arguments and did not provide calculations.

Ruling of the Supreme Court of the Russian Federation of February 8, 2018 N 304-ES17-21993 in case N A27-13762/2015

Satisfying the statement of the authorized body and agreeing with this conclusion, the courts were guided by Articles 15, 53 of the Civil Code of the Russian Federation, Article of the Tax Code of the Russian Federation, took into account the explanations contained in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 62 "On Certain Issues of Compensation losses by persons that are members of the bodies of the legal entity", and proceeded from the proof of the totality of the circumstances necessary to attract Kripolsky A.The. to civil liability in the form of damages in the declared amount.

Ruling of the Supreme Court of the Russian Federation of February 8, 2018 N 305-KG17-23390 in case N A40-66585/2016

Refusing to satisfy the stated requirements, the court of first instance, having assessed the totality and interrelationships of the evidence presented in the case file, guided by the provisions of Articles

In addition, taking into account the factual circumstances established in this dispute, the courts, guided by the provisions of Articles , , of the Tax Code, came to the conclusion that there were no grounds for reducing the amount of tax sanctions due to the systematic violation by the company of the statutory deadlines for transferring tax.

Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated March 26, 2018 N 46-KG17-50

In support of the stated requirements, the representative of the Ministry of Health of the Samara Region indicated that on November 21, 2012 between the Ministry of Health of the Samara Region, the municipal medical budgetary institution "City Clinical Hospital N 2 named after N.A. Semashko" of the city district of Samara (subsequently by order of the Ministry of Health of the Samara Region dated December 14, 2012 N 631, this institution was renamed the State Budgetary Institution of Healthcare of the Samara Region "Samara City Clinical Hospital N 2 named after N.A. Semashko") (hereinafter also - Samara City Clinical Hospital N 2 named after N.A. Semashko, a medical institution ) and Baranova N.M. a tripartite agreement No. 75 was concluded on the provision of a one-time settlement allowance (hereinafter also referred to as the agreement of November 21, 2012, agreement on the settlement allowance, tripartite agreement). In accordance with clause 2.1.1 of this agreement, the Ministry of Health of the Samara Region undertook to pay N.M. Baranova no later than 40 calendar days from the date of its conclusion. at the expense of the regional budget, a one-time allowance for the arrangement in the amount of 165,996 rubles. by transferring funds to the account of Baranova N.M. opened with a credit institution. This amount was transferred to the account of Baranova N.M. in OJSC "Sberbank of Russia" (from the amount of the allowance, the Ministry of Health of the Samara Region withheld and transferred personal income tax in accordance with the articles of the Tax Code of the Russian Federation in the amount of 21,579 rubles).

Ruling of the Supreme Court of the Russian Federation No. 305-KG18-2857 of June 5, 2018 in case No. A40-63378/2017

Refusing to satisfy the claims made by the company, the courts were guided by the provisions of Articles , , Tax Code of the Russian Federation and proceeded from the fact that tax agents are required to report the impossibility of withholding tax and the amount of tax in accordance with paragraph 5 of Article TC RF by submitting certificates in the prescribed form with the sign "2 ".

The persons specified in the first paragraph of this paragraph are referred to in this chapter as tax agents.

2. Calculation of amounts and payment of tax in accordance with this article shall be made in respect of all income of a taxpayer, the source of which is a tax agent (with the exception of income in respect of which the calculation of amounts and payment of tax are made in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of this Code), offsetting previously withheld tax amounts, and in the cases and in the manner provided for in Article 227.1 of this Code, also taking into account a reduction by the amount of fixed advance payments paid by the taxpayer.

3. Calculation of tax amounts is carried out by tax agents on an accrual basis from the beginning of the tax period at the end of each month in relation to all income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is applied, accrued to the taxpayer for this period, offsetting the withheld in previous months the current tax period the amount of tax.

The amount of tax in relation to income for which other tax rates are applied is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents.

4. Tax agents are obliged to withhold the assessed amount of tax directly from the income of the taxpayer when they are actually paid.

Withholding from the taxpayer of the accrued amount of tax is carried out by the tax agent at the expense of any funds paid by the tax agent to the taxpayer, in the event of the actual payment of these funds to the taxpayer or on his behalf to third parties. However, the amount of tax withheld cannot exceed 50 percent of the amount of the payment.

5. If it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, not later than one month from the date of the end of the tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold the tax and the amount of tax.

The form of notification of the impossibility to withhold tax and the amount of tax and the procedure for its submission to the tax authority are approved by the federal executive body authorized to control and supervise taxes and fees.

6. Tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day of actual receipt of cash in the bank for the payment of income, as well as the day of transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or, on his behalf, to the accounts of third parties in banks.

In other cases, tax agents transfer the amounts of calculated and withheld tax no later than the day following the day the taxpayer actually receives income - for income paid in cash, as well as the day following the day the actual withholding of the calculated amount of tax - for income received taxpayer in kind or in the form of material benefits.

7. The total amount of tax calculated and withheld by a tax agent from a taxpayer, in respect of which he is recognized as a source of income, is paid to the budget at the place of registration of the tax agent in the tax authority.

The amount of tax payable to the budget at the location of a separate subdivision is determined based on the amount of taxable income accrued and paid to employees of these separate subdivisions.

9. Payment of tax at the expense of tax agents is not allowed. When concluding contracts and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume the obligation to bear the costs associated with the payment of tax for individuals.

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Tax and accounting. Tax Code of the Russian Federation Paragraph 7 of Article 226

Article 226 of the Tax Code of the Russian Federation. Features of tax calculation by tax agents. The procedure and terms for paying tax by tax agents (current version)

Commentary on Art. 226 Tax Code of the Russian Federation

Judicial practice under Article 226 of the Tax Code of the Russian Federation:

Article 226 of the Tax Code of the Russian Federation: when does a company or individual entrepreneur become a tax agent?

Subjects

General procedure (paragraph 2 of article 226 of the Tax Code of the Russian Federation)

Calculation specifics

Retention

Impossibility of retention (paragraph 5 of article 226 of the Tax Code of the Russian Federation)

Important point

Term

To what budget should the amounts be deducted?

Calculation for separate divisions

Cumulative amount

Additionally

Art. 226 of the Tax Code of the Russian Federation: comments

natural form of income

Article changes

Conclusion

General order

Specificity of calculus

Special rules

Features of income

Special cases

Timing

Place of tax payment

Additionally

Art. 226 of the Tax Code of the Russian Federation: comments

Difficulties in practice

Exceptions

Scheme of calculation, deduction and transfer

Control Service Notification

Nuances

Conclusion

General order

Specificity of calculus

Special rules

Features of income

Special cases

Timing

Place of tax payment

Additionally

Art. 226 of the Tax Code of the Russian Federation: comments

Difficulties in practice

Exceptions

Scheme of calculation, deduction and transfer

Control Service Notification

Nuances

Conclusion

Commentary on Art. 226 Tax Code of the Russian Federation

Judicial practice under Article 226 of the Tax Code of the Russian Federation

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