There are organizations that have their own subdivisions. In this case, they must pay taxes according to a certain scheme and in accordance with their specification.
It is necessary
- - tax declaration;
- - constituent documents of divisions.
Instructions
Step 1
Value added tax (VAT) for separate subdivisions must be paid by the parent organization. In this case, a declaration of income is submitted to the tax office at the legal address of the company. As for the personal income tax, it can be paid both at the location of the main organization and at the address of the corresponding separate subdivision. The responsibility for providing data on the income of individuals lies with the parent organization.
Step 2
The payment of the unified social tax (UST) and pension contributions is carried out entirely by the organization and its divisions. However, if the branches of the company have their own current accounts and a separate balance sheet, they are obliged to pay pension contributions and UST independently and in accordance with the charter.
Step 3
Income taxes in terms of the federal budget are transferred by the parent organization, and payment to the regional budget is made at the location of the organization and its separate subdivisions.
Step 4
If the divisions of the company have vehicles registered at their address, they pay transport tax on their own at their location. As for the land tax, it must be paid if there are plots of land that are recognized as objects of taxation. Both the main organization and its subdivision can act as a payer.
