A tax agent for personal income tax is a person who is the source of payment of income to the taxpayer (clause 1 of article 226 of the Tax Code of the Russian Federation). Tax agents for personal income tax are required to calculate and withhold tax from individuals who are recipients of income (Clause 1, Article 24 of the Tax Code of the Russian Federation). Who is an agent, what duties does he perform, measures of his responsibility and the BCC for transferring personal income tax amounts - this is discussed in our article.
Who is the tax agent for personal income tax?
The following persons are recognized as tax agents for personal income tax (clause 1 of Article 226 of the Tax Code of the Russian Federation):
- Russian organizations;
- individual entrepreneurs;
- notaries and lawyers engaged in private practice or having law offices;
- separate divisions of foreign companies.
The tax base for personal income tax is payments to taxpayers at the expense of the tax agent (clause 9 of Article 226 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of the Russian Federation dated 02/06/2017 No. GD-4-8/2085@, Ministry of Finance dated 12/15/2017 No. 03-04-06 /84250).
If a company hires personnel under an employee supply agreement, then the functions of a tax agent for personal income tax remain with the executing organization, since it is the organization that makes direct payments to individuals under employment contracts (letter of the Ministry of Finance of Russia dated November 6, 2008 No. 03-03-06/8/618 ).
Not recognized as tax agents individuals, not registered as individual entrepreneurs, making payments in favor of individuals - employees. IN in this case recipients cash must independently calculate and pay personal income tax (letter of the Ministry of Finance of Russia dated July 13, 2010 No. 03-04-05/3-390).
The list of income subject to personal income tax is presented in Art. 208 Tax Code of the Russian Federation.
Responsibilities of a tax agent - Article 230 of the Tax Code of the Russian Federation
Tax legislation establishes what a tax agent must do for personal income tax. Article number 230 of the Tax Code of the Russian Federation contains a small, but exhaustive list, from which the duties of the tax agent for personal income tax are visible:
- calculate tax on payments to individuals;
- withhold tax;
- transfer tax amounts to the budget;
- within the prescribed period, report on the calculated, withheld and transferred to the budget income tax in forms 2-NDFL and 6-NDFL.
To fulfill his duties, a tax agent must be able to withhold tax. Payment of tax amounts must be made exclusively on payments to individuals. Pay taxes from own funds the tax agent has no right. It is also prohibited to include clauses on the payment of tax amounts at the expense of the tax agent for personal income tax in the terms of an employment or civil contract (clause 9 of Article 226 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 11, 2017 No. 03-04-06/43981, dated August 30 .2012 No. 03-04-06/9-263). It is also impossible to shift the payment of personal income tax from the agent to the taxpayer himself.
Responsibility of the tax agent - penalties and fines for non-payment
The obligations of the tax agent for personal income tax regarding the transfer of tax amounts may not be fulfilled or partially fulfilled. Such situations often arise if the income is paid in kind or represents a material benefit received by an individual.
Read about the duties of a tax agent when paying income in kind to an employee. “Did the individual receive income in kind? Perform the duties of a tax agent" .
Here it is necessary to hold with cash payments owing to the person himself or to a third party on behalf of the recipient of the income. The amount of withholding corresponds to the amount of the payment arrears and the newly accrued tax, if any (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).
If payments to the debtor under personal income tax will no longer be made or the amount of payments is not enough to cover the debt, the tax agent for personal income tax is obliged to notify the tax authorities and the taxpayer about this. This should be done before March 1 after the end of the tax period (subclause 2, clause 3, article 24, clause 5, article 226 of the Tax Code of the Russian Federation). Sending a message relieves the agent of the obligation to withhold personal income tax amounts from this person. The obligation to pay tax will arise on the taxpayer himself upon receipt of a tax notice from the Federal Tax Service.
It is also noted that if the tax agent did not report the impossibility of withholding personal income tax to either the tax service or the taxpayer or did not lose such an opportunity, then penalties may be charged to the personal income tax agent based on the results of the on-site visit to the amount of arrears. tax audit(letter of the Federal Tax Service of Russia dated November 22, 2013 No. BS-4-11/20951 and dated August 22, 2014 No. SA-4-7/16692). A message about the impossibility of withholding tax must be sent even if the deadline for its submission is missed (letter of the Federal Tax Service of Russia dated July 16, 2012 No. ED-4-3/11637@). To submit the message, form 2-NDFL with sign 2 is used.
For a lifehack from the specialists of our website, see the material “[LIFEHACK] Checking whether you need to submit a 2-NDFL with sign 2”.
In addition to penalties, tax authorities have the right to impose a fine for non-payment of personal income tax by a tax agent.
But a fine can be avoided if:
1. 6-NDFL was submitted to the Federal Tax Service without delay;
2. The amount of personal income tax is correctly indicated in the form (without underestimation);
3. The tax and penalties are paid before the tax authorities find out about the non-payment.
Such rules are in force from January 28, 2019 and apply to legal relations that arose before this date. We told you the details.
KBK for transferring tax amounts
In 2019, the following personal income tax codes are in effect (order of the Ministry of Finance of Russia dated June 8, 2018 No. 132n):
- 182 1 01 02010 01 1000 110 - code for transferring personal income tax on income paid by the tax agent to the taxpayer. The exception is income received in accordance with Art. 227, 227.1, 228 Tax Code of the Russian Federation.
- 182 1 01 02020 01 1000 110 - code for transferring personal income tax received by an individual - an individual entrepreneur, a notary or lawyer or a person carrying out other business activities under Art. 227 Tax Code of the Russian Federation.
- 182 1 01 02030 01 1000 110 - transfer of tax on personal income received under Art. 228 Tax Code of the Russian Federation.
- 182 1 01 02040 01 1000 110 - code for transferring tax on the income of foreign citizens carrying out activities in accordance with the patent. In this case, the personal income tax payment is a fixed advance payment and is carried out on the basis of Art. 227.1 Tax Code of the Russian Federation.
The nuances of paying personal income tax can be found in the section “Time limits and procedures for paying personal income tax in 2018-2019”.
How to make a refund of overpaid personal income tax by a tax agent?
If a tax agent overpaid personal income tax, then he, in fact, reduced the income of an individual by such action. The injured employee has the right to apply to the employer for a refund of the overpaid amount of tax. Tax legislation in paragraph 7 of Art. 78 of the Tax Code of the Russian Federation determines that the statute of limitations for such cases is 3 years, during which a statement can be written.
After receiving a written request from the employee, the tax agent writes a statement to his Federal Tax Service and attaches documents that can confirm the fact of the overpayment. The tax authorities will make a decision within 10 days and inform the employer about it. The tax agent is given the right to choose one of two ways to repay the debt:
- Offset the overpayment against future personal income tax payments.
- Transfer the identified amount of overpayment to the taxpayer's account.
If it is not possible to return the tax through the employer, the taxpayer has the right to apply for a tax refund directly to the Federal Tax Service. How to draw up an application for a personal income tax refund in this case, see our article.
Results
The employer has tax agent responsibilities regarding income tax on payments to employees. The employer must timely calculate, withhold and transfer personal income tax to the budget, as well as report to the budget on income tax amounts. Failure of a tax agent to fulfill his duties is a reason for a fine from regulatory authorities.
| The Federal Tax Service is developing a bill to amend the. The text of the document has not yet been provided. It will be possible to refund VAT in a shorter period of time. This is due to reduction of time desk audit from 3 months to 2.
Who is recognized as a tax agent?
One of the most confusing, at first glance, issues when deciding to open your own business is paying taxes. A businessman has questions what taxes are paid on, what to do if he decides to hire employees. Here he should understand such concepts as “taxpayer” and “”. Being an employer, he pays taxes on the income of his subordinates. Thus, he acts as tax agent. Its functions will include the entire transfer of funds to the budget. And in this case it is the taxpayers.
VAT tax agent
One type of tax intermediary company is a VAT tax agent. The abbreviation VAT stands for value added tax. According to , tax agents for VAT will be considered merchants purchasing goods (it should be remembered that in this case “goods” is a legal term that includes both work and services) from foreigners who are not registered with the Russian Federation for tax purposes. Here, the amount to be transferred to the budget is determined as the amount of profit from the sale of the above goods.
VAT agents are also those persons who leases property from the state or municipality, as well as those who bought it. These are the two main activities in which value added tax (VAT) is paid.
Entrepreneurs and organizations that act as intermediaries when foreign citizens sell their services on the territory of the Russian Federation also become VAT agents. Also those who sells confiscated property, purchased valuables, ownerless things.
Is an individual entrepreneur a tax agent for personal income tax?
Tax agent for personal income tax is a businessman who pays taxes on the income of his subordinates. At the same time, he maintains independently developed tax registers. They can be in any form, the main thing is that in the future it can be used to issue the employee a certificate in form 2-NDFL and fill out the reporting form 6-NDFL (since 2016, it has been submitted quarterly to the tax office).
Tax registers must contain information about the amount of profit, the date of payment to the employee, the codified type of payment, taxpayer status, the date of transfer of the tax amount to the budget, details of the relevant payment document. If the employee filed an application for a deduction, then information about this deduction.
The monetary value of the tax is determined in accordance with. If taxes are paid at the standard thirteen percent rate, the calculation is made on an accrual basis from the beginning of the tax period every month. The merchant pays taxes only on real income subordinates. Available tax rates are calculated separately for each amount of actual income. The total amount of taxes paid cannot exceed 50% of employee cash incentives.
If the total tax amount less than 100 rubles, then it will have to be added to the tax for the next month and paid in the prescribed manner to the budget (no later than the last month of the current year). In addition, in this case, an individual entrepreneur cannot pay taxes for an individual not on his income, but on other amounts. A merchant pays taxes only on the income that an employee receives from him. If a subordinate works somewhere else on a part-time basis, then another employer pays taxes for him.
For those who pay tax at the rate 13% , provided tax deduction.
There are several types of tax deductions for employees: standard, child, education, and property. The persons entitled to receive the above benefits are listed, among them:
- citizens affected by the Chernobyl accident,
- persons associated with participation in nuclear tests (underground),
- WWII participants,
- disabled people from childhood, groups I and II.
Tax deductions are paid to the citizen after he contacts the employer in writing with a corresponding application and provides supporting documents for receiving the due deduction.
Tax deduction possible get it from the tax office, providing there a declaration in form 3-NDFL, a copy of the child’s birth certificate. If a child is studying at a university full-time– a certificate from a university, institute or similar educational institution.
A merchant who is an employer in tax office provides reports within the appropriate timeframes both for and for his own employees.
Example of tax deductions for employees
Situation: Single mother Alena N., working for individual entrepreneur I.K. Kasyanova, with a salary 16,000 rubles submitted an application to receive a tax deduction, and in the document indicated that she wanted to receive a deduction both for herself and for the undeclared father of the child. Provided an application, a copy of the birth certificate (with a completed column about the father). According to Art. 218 Tax Code of the Russian Federation The woman is entitled to the standard child tax credit. But in this case, not double the amount. To receive the desired deduction, you need either an application for refusal of such payment by the second parent, or a death certificate in this case of the father, or a court order declaring the father missing.
A woman should note that the amount not subject to tax in 2016 will be 1400 rubles, and the total annual income should not exceed 350 thousand. 1,400 rubles is not the money that Alena N. will receive from entrepreneur I.K. Kasyanov. The amount of the deduction due to her will be calculated by accountants using a certain form.
To get a positive response to her request, she should address the issue of depriving her father parental rights or declaring him missing.
Conclusion
- An individual entrepreneur as a tax payer will be tax agent for personal income tax or VAT.
- Individual entrepreneur as a tax agent for personal income tax carries out payment and accounting of taxes on the income of subordinates, who are entitled to various types of deductions. They are provided at the request of employees.
- The right to a tax deduction can be used by participants in the accident at the Chernobyl nuclear power plant and the liquidation of its consequences, as well as all those indicated in Art. 218 Tax Code of the Russian Federation.
- The merchant must conduct tax registers, where information about the tax history of each employee of the enterprise is entered.
The most popular questions and answers regarding the activities of a tax agent
Question: Hello. My name is Alexey, I am an individual entrepreneur. The other day I decided to conclude
Let's consider what obligations a tax agent has for personal income tax when renting from an individual, as well as which tax office to pay personal income tax for an individual. the person leasing the premises.
Obligations of the tenant as a tax agent for personal income tax
Using the leased property to conduct its business, the tenant makes rental payments and incurs cash costs. Since the cash outflow results in a decrease in the tenant's wealth, he incurs rental costs. By virtue of the law, the organization has obligations to the state to record expenses in the tax and tax registers. accounting according to tax and accounting legislation, respectively.
In addition, the tenant, when paying income in the form of rent to an individual who is not an entrepreneur, has obligations as a tax agent for personal income tax in relation to this individual - the lessor. That is, the tenant needs to calculate personal income tax on income in the form of rent, withhold tax when paying income to an individual and transfer it to the budget (clause 2 of article 226 of the Tax Code of the Russian Federation, article 228 of the Tax Code of the Russian Federation).
How to understand this? Tax obligations arise from an individual, but will the enterprise be responsible for paying the tax?
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The fact is that a feature of paying personal income tax is paying tax through intermediaries (tax agents) on the majority of your income. The state by certain provisions of ch. 23 of the Tax Code of the Russian Federation entrusts enterprises with calculating and transferring personal income tax to the budget for another taxpayer - an individual. In the terminology of tax legislation, this means that the enterprise is recognized as a tax agent for personal income tax.
It is the organization recognized as the agent that will deal with all issues regarding tax calculation, withholding when paying income, and payment to the budget. It is impossible to transfer the payment of personal income tax from rental income to an individual, even if this is stated in the lease agreement. For clarification, you can refer to the letter of the Ministry of Finance of Russia dated 03/09/2016 No. 03-04-05/12891.
The need for an organization to fulfill the duties of a tax agent arises due to the provisions of clauses 1 and 2 of Art. 226 of the Tax Code of the Russian Federation as a result of payment to an individual who is not an individual entrepreneur of income in the form of rent payments under a lease agreement.
Since the Russian organization was the source of payment of income to an individual, it must act as a kind of intermediary between the taxpayer - the individual who received the income and the state represented by the tax authorities, in order to ensure that personal income tax flows into the budget in the correct amount and on time from the income paid.
But the functions of a tax agent are not limited to this.
The entire list of obligations that the state imposes on the tax agent is contained in Art. 230 Tax Code of the Russian Federation. Here are all the obligations of the tenant organization to the state when paying income in the form of rent:
Insurance premiums when renting from an individual
According to the lease agreement, the tenant bears expenses in the form of rent, and by virtue of Law No. 402-FZ and Ch. 25 of the Tax Code of the Russian Federation has an obligation to the state to reflect expenses in the accounting and tax accounting. The tenant is also recognized as a tax agent in relation to personal income tax and is called upon to fulfill the duties of a tax agent for personal income tax listed in Article 230 of the Tax Code of the Russian Federation (see table above).
It should be said that rent paid to an individual under a property lease agreement does not entail the obligation to pay insurance premiums to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund for injuries (clause 4, article 420 of the Tax Code of the Russian Federation, article 5 Federal Law dated July 24, 1998 No. 125-FZ). You can learn more about this from.
General conclusion. An accountant needs to understand the economic consequences of a transaction in order to correctly reflect income, expenses and obligations to the partner and the budget system in accounting. To do this, we offer a graphic illustration of what has been said:
1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in Russian Federation from whom or as a result of relations with which the taxpayer received the income specified in paragraph of this article, are obliged to calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with this Code, taking into account the specifics provided for by this article. Tax on the income of lawyers is calculated, withheld and paid by bar associations, law offices and legal advice centers.
The persons specified in paragraph one 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 are carried out in relation to all income of the taxpayer, the source of which is a tax agent, with offset of previously withheld tax amounts (except for income in respect of which tax amounts are calculated in accordance with this Code), and in cases and in the manner provided for by this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.
Peculiarities of calculation and (or) payment of tax on certain types of income are established by articles , and of this Code.
3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with this Code, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization, as well as income in respect of which the amounts are calculated tax is carried out in accordance with this Code), in respect of which the tax rate established by paragraph 1 of this Code, accrued to the taxpayer for a given period, is applied, with the offset of the tax amount withheld in previous months of the current tax period.
The amount of tax in relation to income in respect of which other tax rates are applied, 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 tax amount is calculated without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.
4. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.
When paying a taxpayer income in kind or receiving income in the form of a material benefit, the tax agent withholds the calculated amount of tax from any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash.
The provisions of this paragraph do not apply to tax agents that are credit organizations with regard to the withholding and payment of tax amounts on income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefits determined in accordance with subparagraphs 1 and 2 paragraphs 1 of this Code.
5. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged no later than March 1 of the year following the expiration tax period, in which the relevant circumstances arose, inform the taxpayer and the tax authority at the place of registration in writing about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of tax not withheld.
The form of notification about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax, as well as the procedure for submitting it to the tax authority, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
Tax agents are Russian organizations with separate divisions, organizations classified as major 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 individual species activities and (or) the patent taxation system, report the amounts of income from which tax is not withheld, and the amount of tax not withheld in a manner similar to the procedure provided for in paragraph 2 of this Code.
6. Tax agents are required 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 temporary disability benefits (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 the tax agent from the taxpayer, in respect of which it is recognized as a source of income, is paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless a different procedure is established by this paragraph.
Tax agents - Russian organizations specified in paragraph of this article, having separate divisions, are obliged to transfer calculated and withheld tax amounts to the budget both at the place of their location and at the location of each of their separate division.
The amount of tax payable to the budget at the location of a separate division of the organization is determined based on the amount of income subject to taxation accrued and paid to employees of this separate division, as well as based on the amount of income accrued and paid under civil contracts concluded with by individuals of a separate division (authorized persons of a separate division) on behalf of such an organization.
Tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity 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) a patent taxation system, are required to transfer calculated and withheld tax amounts to the budget at the place of registration in connection with the implementation of such activities.
7.1. For the purposes of this chapter, tax agents are also recognized as Russian organizations that transfer amounts of salary, allowance, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and workers) of the Armed Forces of the Russian Federation.
The total amount of tax calculated and withheld by the tax agent from the specified amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.
8. The total amount of tax withheld by a tax agent from the income of individuals for whom he is recognized as a source of income, exceeding 100 rubles, is transferred to the budget in the manner prescribed 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. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear the costs associated with paying tax for individuals.
The provisions of Article 226 of the Tax Code of the Russian Federation are used in the following articles:- Accounting for organizations and individuals
4.8. Registration (deregistration) with the tax authority Russian organization as a tax agent specified in paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation, is carried out by the tax authorities on the basis of an application submitted by this organization to the tax authority at its location in electronic form via telecommunication channels or through personal account taxpayer, within five days from the date of receipt of such an application, and within the same period, a notification is sent to the organization about registration (deregistration) with the relevant tax authority as a tax agent.
- Income not subject to taxation (exempt from taxation)
72) income received by taxpayers from January 1, 2015 to December 1, 2017, upon receipt of which tax was not withheld by the tax agent, information about which was presented by the tax agent in the manner established by paragraph 5 of Article 226 of the Tax Code of the Russian Federation, with the exception of income:
- Peculiarities of tax calculation in relation to certain types of income. Tax payment procedure
4) individuals receiving other income, upon receipt of which tax was not withheld by tax agents, with the exception of income, information about which is presented by tax agents in the manner established by paragraph 5 of Article 226 and paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation - based on the amounts of such income;
Organizations and individual entrepreneurs paying income to their employees or other individuals in 2019 are assigned the duties of tax agents for personal income tax (clause 1 of article 226 of the Tax Code of the Russian Federation).
Responsibilities of a tax agent for personal income tax
If the tax agent cannot fulfill his duties
Sometimes an individual receives income in kind from a tax agent, for example, some kind of non-cash prize. And it is impossible to withhold personal income tax due to the fact that the agent does not pay money to this individual.
In this case, the tax agent must inform the “physicist” himself that the tax has not been withheld (clause 5 of Article 226 of the Tax Code of the Russian Federation).
The tax agent must report to the Federal Tax Service
The agent must submit to the Federal Tax Service information about the income of individuals and personal income tax amounts:
- Certificate 2-NDFL (approved by Order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11/566@);
- Calculation of personal income tax amounts according to form 6-NDFL (approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@).
Let us remind you: if the number of employees/individuals to whom income was paid is 25 or more people, then the tax agent must submit reports to the Federal Tax Service electronic form via telecommunication channels (clause 2 of article 230 of the Tax Code of the Russian Federation).
Tax Agent Responsibility
For failure/improper performance by a tax agent of his duties, he faces a fine.
| Type of violation | Fine amount | |
|---|---|---|
| Failure to withhold and/or transfer the amount of personal income tax (Article 123 of the Tax Code of the Russian Federation) | 20% of unwithheld and/or unpaid tax amount | |
| Late submission of 2-NDFL certificates (clause 1 of Article 126 of the Tax Code of the Russian Federation) | 200 rub. for each certificate submitted in violation of the deadline | |
| Submission of 2-NDFL certificates / 6-NDFL form with false data ( | ||
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