Those organizations that have separate divisions must adhere to special rules when paying taxes. An organization that has a separate subdivision is called a head organization. The scheme for paying taxes by the parent organization and separate subdivisions is quite simple.
It is necessary
tax calculation, calculator, computer
Instructions
Step 1
Value added tax (VAT) is paid by the parent organization. She also submits a declaration of income to the tax office.
Step 2
Personal income tax is paid at the location of the parent organization and at the location of each separate subdivision. The parent organization provides information on the income of individuals to the tax office.
Step 3
The unified social tax (UST) and pension contributions are paid entirely by the organization. If an organization has separate subdivisions with its own current account and a separate balance sheet, then such subdivisions pay UST and pension contributions on their own. If, of course, they charge these taxes in accordance with the charter.
Step 4
Income tax is paid by the parent organization in terms of the federal budget, and payment is made to the regional budget when both the organization itself and its separate subdivisions are located.
Step 5
The transport tax is the simplest, it is paid wherever there are vehicles. That is, if a vehicle is registered at the location of a separate subdivision, then it will pay.
Step 6
Property tax is paid in full by the parent organization if it does not have divisions that are allocated to a separate balance sheet. If there are such units, then they are obliged to pay tax on their own for each property.
Step 7
Land tax is paid where there are plots of land recognized as objects of taxation. That is, the payer can be either the parent organization or a separate subdivision.
Step 8
If the organization is on the simplified taxation system, then the payment of the single tax is made by the parent organization.
Step 9
If an organization is a payer of the single tax on imputed income, and its separate subdivisions are located in the territory of this tax, then the tax must be transferred to the location of the separate subdivisions.
