Art. 230 of the Tax Code of the Russian Federation with comments

The number of entities that bear duties to the budget includes, besides taxpayers, tax agents. AT Tax Code of the Russian Federation, Art. 230, the rules of record keeping by these persons are fixed.

It should be noted that in accordance with Federal Law No. 229, paragraphs 1 and 2 of this article have undergone changes and operate in a new wording. Let's consider more Art. 230 of the Tax Code.

General information

How does. 1 tbsp. 230 of the Tax Code of the RF, agents take into account the income received from themindividuals, deductions, given to citizens, as well as taxes calculated and withheld from them, in the tax registers. Their form and rules for reflecting information are developed by the subjects themselves.

The registers should contain information to identify:

• payer;
• the type and amount of income paid to the person;
• deductions, provided to a citizen;
• Costs and amounts that reduce the base;
• date of payment and tax deductions to the budget.

In the registers also, according to the first point Art. 230 of the Tax Code of the RF, the details of payment documents should be indicated.

Agent report in front of the FSTI

As the paragraph 2 of Art. 230 of the Tax Code, subjects must submit to the inspection at the address of the account:

• Document reflecting information on incomepayers for the previous period, calculated tax amounts retained for this period for each citizen. This report is provided until April 1 of the year following the expiration.
• Calculation of the amount of personal income tax for 1 quarter, 6, 9 months. - until the last day of the month following the relevant period, and for the year until April 1.

In point 2 tbsp. 230 of the Tax Code of the RF It is also established that the form, format, procedure for submitting reports are approved by the Federal Tax Service.

Nuances of the norm

To tax agents who are Russianorganizations, including those with separate subdivisions, it is necessary to present a document that includes information on incomes of individuals for the previous period, calculated tax amounts withheld by the agent, with respect to employees of units in the Tax Inspectorate at their address. Similar reports are issued on the basis of natural persons' receipts received in the framework of civil law agreements.

Agents, which are the largest payers,send a document reflecting data on incomes of taxpayers for the previous period, amounts of personal income tax, calculation of taxes, including for employees of separate divisions and persons who have concluded civil law agreements with them, at the address of the OP, to the inspection at the place of registration of the taxpayer for each division or in the Tax Inspection at the place of registration of the entity in the status of the largest payer.

Individual entrepreneurs who haveregistration at the place of business and applying the UTII or the patent system, send to the control body a document that includes information on revenues for the previous period, the amounts of personal income tax calculated, withheld and transferred to the budget, as well as the calculation of amounts for employees in the IPTF at the address of accounting .

Features of the provision

Document reflecting information on incomecitizens for the past period, tax amounts calculated, withheld and deducted to the budget, the calculation of personal income tax, provided by agents in electronic form through telecommunications channels.

If the number of natural persons who received income is less than 25 people, subjects can provide data and calculation on paper.

Paragraph 3 of Art. 230 of the Tax Code of the RF

As he establishes, the agent issues a document on the income and tax amounts withheld from them, to the citizen upon his application. The form of the certificate, according to paragraph 3 of Art. 230 of the Tax Code of the RF, approved by the executive structure of the federal government, which exercises control and supervisory functions in the field of taxation (FTS).

Special requirements

As indicated in item 4 of Art. 230 of the Tax Code of the RF, agents, on the basis of Art. 226.1 of the Code, send to the Tax Inspectorate at the address of the accounting document reflecting information on:

• The income for which the tax was calculated and withheld.
• Persons receiving such income (if the relevant information is available to the subject).
• The amounts of taxes calculated, withheld and deducted in the budget for a given period.

The form, procedure and terms for the provision of information are similar to those provided for in Article 289 of the Tax Code for the presentation of settlements on corporate income tax.

Information on transactions that are accounted for byinvestment account shall be forwarded by the agent only after the end of the period in which the compulsory budget payments are calculated, cumulatively from the effective date of the agreement to maintain such an account.

P. 5 in the art. 230 of the Tax Code of the RF not provided.

Important point

The Federal Tax Service draws the attention of agents to the fact thatin the process of checking the facts of the lack of accounting for the object of taxation on personal income tax for each individual, the enterprise will be prosecuted in accordance with Art. 120 TC. These actions of economic entities are regarded as a gross violation of the procedure for recording income (costs) or objects of taxation.

Controversial moments

The provisions of the second paragraph Art. 230 of the Tax Code of the RF apply to relations that arise after 01.01.2011. As explained by the Federal Tax Service, the provision of information on the incomes of natural persons for 2010 by agents is made on the basis of clause 2 of this article in the wording effective before the entry into force of the provisions of Federal Law No. 229.

Explanation on the application of Article 230.2

P. 4 of the rule in question, Federal Law No. 306 of 02.11.2013 was enacted. According to the provisions of the clause, entities recognized as tax agents in accordance with Art. 226.1 of the Code, send to the Tax inspectorate information on the income of citizens for whom personal income tax was calculated and withheld, about the recipient persons of such income, as well as tax amounts calculated, withheld and deducted to the budget. As explained by the Federal Tax Service, the said information should be provided by agents to the control authority at the address of accounting until March 28 of the following year.

General rules for the deduction of personal income tax

The Tax Code stipulates that the tax on income of citizensis transferred to the budget system in a special order. As a rule, the amounts are not paid by the payers themselves, but by agents. As them, according to Article 226 of the NK, are:

• Domestic enterprises.
• Lawyers, colleges, legal advice.
• Permanent representations of foreign organizations in Russia.
• Individual entrepreneurs.

According to the law, with each payment of an IP or organization of income to individuals, an economic entity acts as a tax agent. He must calculate, withhold and deduct tax in the budget.

Exceptions

In some cases, the source of payment of funds does not fulfill the role of an agent. Self-deducting personal income tax:

• Entrepreneurs on income received from entrepreneurial activities.
• Notaries and other private practitioners, on income derived from private practice.

Also, the law establishes the obligation to independently deduct tax amounts for individuals who receive income:

• Under agreements of a civil-law nature, executed with other natural persons who do not have the status of an agent. To such contracts it is necessary to carry out contracts of rent, hiring of property from other citizen.
• From sources outside the Russian Federation.
• In the form of winnings paid by the organizers of games based on risk (lotteries, sweepstakes, etc.).

Independently, the tax must be deducted from those citizens whose income the agent was unable to maintain (for example, if income is provided in kind).

Such payers must submit a declaration at the end of the tax period to the Tax Office at the address of residence.

Rules for agents

The procedure for the calculation, withholding and deduction of personal income tax is fixed by the Tax Code. According to the established rules:

1. Personal income tax at a rate of 13% is determined by the cumulative result in respect of all income that is subject to taxation of this tax.
2. NDFL with rates of 9%, 35% and 30% is calculated for each income separately.
3. The amount is calculated without taking into account the income received from other agents and the tax calculated and withheld from them.
4. Retention is allowed only with respect toactually paid sums or transferred to the payer's account (a third person on his behalf). The amount to be deducted to the budget can not be more than 50% of the amount of income.
5. If the agent does not have an opportunityto make a retention, he must in writing notify the IFNS about it. For example, this situation occurs if income is provided in kind or known in advance that the period during which the tax can be withheld will be more than 12 months. The notice is sent within a month from the date of the occurrence of impeding circumstances. The law prohibits the payment of tax to the budget by an agent at the expense of its own funds.

Upon a written application of the payer, amounts that are excessively withheld from his income are returned to him.

Additionally

Article 230 of the Code obliges subjectsto report on time. However, the tax on income received by an individual entrepreneur at the source of payment when conducting business is not calculated. Accordingly, information about them under the rules of Art. 230 is not provided.

This provision, however, applies only toon those entities that provided the agent with documents that certify their state registration in the status of IP without creating a legal entity and registration with the Tax Inspectorate as a payer of personal income tax on the basis of a declaration.