Currently, many accountants experience difficulties in making payments for personal income tax in the presence of a separate subdivision. The fact is that there is no clear directive in the legislation, and the Ministry of Finance and the Federal Tax Service advise different methods. Thus, the accountant needs to take into account various factors affecting the procedure for payment and submission of a 2-NDFL report to a separate division.
It is necessary
Form 2-NDFL
Instructions
Step 1
Check out some of the provisions of the Tax Code of the Russian Federation and Letters of the Ministry of Finance of the Russian Federation on the issue of personal income tax for separate divisions. This will allow you, in the event of a dispute with the tax authorities, to justify your actions based on the legislation. Refer to paragraphs 1 and 2 of Art. 226 of the Tax Code of the Russian Federation, which defines organizations and income associated with the payment of personal income tax.
Step 2
In this case, the calculation of the tax must be carried out according to the instructions of Article 224 of the Tax Code of the Russian Federation. In accordance with paragraph 7 of Art. 226 of the Tax Code of the Russian Federation, the amount of personal income tax must be transferred to the place of registration with the tax authority of the enterprise in which the individual works. Thus, the calculation and payment of tax should be made at the location of the separate subdivision. In this case, it is necessary to take into account the presence of a separate balance and current account at this branch.
Step 3
Withhold and transfer personal income tax by a separate subdivision on your own, if it has its own current account and it is allocated to the hotel balance.
Step 4
Spend withholding personal income tax on a separate subdivision. After that, transfer the information to the parent organization, which will pay the tax at the location of the unit. This situation is used if you have a separate balance sheet, but you do not have your own checking account.
Step 5
Accrue personal income tax for the employees of the unit in the parent organization, if he does not have a separate balance sheet and current account. In this case, the transfer and withholding of tax is carried out taking into account the location of the branch. In the same situation, but in the presence of a current account, a separate subdivision pays personal income tax on its own.
Step 6
Pay in accordance with the 2-NDFL report, in which special attention should be paid to the OKATO and KPP codes when filling out. These values must correspond to the separate subdivision of the enterprise. If an erroneous code was indicated, then during the payment of personal income tax, indicate the correct one, and then submit the updated reporting. If you complete this procedure on time, you can avoid penalties.
