Art. 226 Tax Code: Features of tax calculation by tax agents. The procedure and terms of tax payment by tax agents

In Art. 226 of the Tax Code defines the specifics of the calculation of personal income tax agents, as well as the timing and procedure for its payment. This norm also defines the categories of obligated subjects. Let us consider in detail the provisions of Art. 226 of the Tax Code.

Fundamental rules

According to paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian enterprises, their separate subdivisions, individual entrepreneurs, private practicing lawyers and notaries, from whom, or due to relations with which the payer received income, are obliged to assess, withhold and pay the tax amount to the budget. The calculation takes into account the rules of Article 224. Personal income tax from the income of lawyers is charged, withheld and paid by legal advice, bar associations and bureaus.

Conditions

In paragraph 2 of Art. 226 of the Tax Code establishes that the calculation of personal income tax is carried out in respect of all income of the payer, whose source is the tax agent. There are exceptions to this rule. They relate to income from which retention and payment is made according to the provisions of Articles 214.3-214.6, 228, 227, as well as Art. 226.1 of the Tax Code. The calculation under the general rule is carried out with offset of the amounts of tax previously deducted to the budget. In the cases and in the procedure established by Article 227.1, a reduction in the amount of fixed advances paid by the payer is also taken into account.

Calculation features

In paragraph 3 of Art. 226 of the Tax Code defines that the calculation of tax amounts is carried out by agents on the date of actual receipt of income to the payer. The calendar number is established in accordance with the 223rd article of the Code. The calculation is made by the method of the growing total from the beginning of the period in respect of all income to which the rate is applied. It is established in the first paragraph of Article 224 of the Code. In the calculation, the incomes accrued to the payer for the specified period are accepted, while the amounts retained in the last months of the current reporting period are counted. Exceptions to the rule are income from equity participation in enterprises. Their calculation, as well as the calculation of the amount of income tax, to which other rates apply, is made separately for each of them. At the same time, income from other agents and the amounts of personal income tax withheld by them are not taken into account.

Specificity of payment

In paragraph 4 of Art. 226 of the Tax Code establishes that agents are required to withhold the tax amount directly from the funds due to the payer when they are actually paid. It is necessary to take into account a number of conditions. If the payment is made in kind or the payer receives income in the form of a material benefit, the deduction of the calculated amount is made from any income expressed in money. A restriction is established. The withholding amount of personal income tax should not exceed 50% of the amount of money income.

Exceptions

The provisions of paragraph 4 of Art. 226 of the Tax Code do not apply to agents who are credit institutions. The rules do not apply to withholding and payment of income tax, which are received by their clients as a material benefit. It is determined by the 1 st and 2 nd sub-clauses. Paragraph of the first 212th article of the Code. The exception is made by clients acting as employees of these credit structures.

Duties of the agent

In paragraph 5 of Art. 226 of the Tax Code defines the procedure for the actions of the entity if it is impossible to maintain the calculated amount of personal income tax from the payer's income. In this case, the agent must inform the person receiving the income, as well as the tax inspectorate, of the difficulties encountered. In accordance with paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, the subject in the notification also indicates the amount, withholding of which was not made. It also shows the amount of income from which there was no write-off of funds.

The notification provided for in cl. 226 of the Tax Code of the Russian Federation, is sent no later than March 1 of the year following the completed reporting period, within which obstacles appeared. The form of the message is approved by the executive body of the federal government, which has the authority to exercise control in the sphere of taxation. The Code also establishes that agents who are Russian organizations that have separate subdivisions, companies included in the list of the largest payers, as well as entrepreneurs who are registered at the address of their activities in connection with the application of the patent system or UTII, notify the amounts of the unrestrained Tax and the amount of corresponding income under special rules (Article 226, 230 of the Tax Code of the Russian Federation).

Timing

Clause 6 of Art. 226 of the Tax Code establishes that agents should transfer the amount of calculated and withheld personal income tax not later than the day following the date of payment of income. The subject may receive payment for temporary incapacity for work, including for the care of sick minors, and in the form of payment of leave. In these cases, in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, deductions to the budget shall be made no later than the last calendar day of the month within which the relevant accruals were made.

Nuances

The total amount of tax calculated and withheld by the agent from the payer, for which the former acts as a source of income, is paid to the budget at the address of the company's place of residence. This order is considered general. For some subjects, special rules apply. Thus, Russian organizations that are listed in the first commented article, having offices / branches, must transfer personal income tax to the budget and at their location, and to the address of each unit. In the latter case, the amount payable is determined by the amount of income to be taxed, calculated and paid to employees, as well as on income provided for under the terms of civil contracts concluded with natural persons on behalf of the main enterprise. Individual entrepreneurs registered at the place of their activities in connection with the use of the patent system or UTII, from the income of employees must transfer the amount of personal income tax to the budget at the address of the account.

Additionally

The total amount of personal income tax, accrued and withheld from the payer's income, which is more than 100 rubles, is transferred to the budget in accordance with the rules given above. If the tax is less than 100 rubles, it is added to the deduction for the next month, but not later than the last month of the current period. It is not allowed to pay tax from the agent's funds. When drawing up contracts and conclusion of transactions, it is prohibited to include in the terms of agreements the clauses that imply the undertaking by the enterprise to bear the costs associated with the deduction of personal income tax.

Comments

In practice, in most cases, personal income tax is paid not by the payers themselves (persons receiving income), but by agents (subjects paying salaries, for example). As obligated persons under art. 226 are performing:

1. Russian enterprises.
2. Lawyers colleges and bureaus, jur. Consultations.
3. Private practitioners and notaries.
4. Individual entrepreneurs.

The law establishes that whenever these persons pay income to citizens, they are tax agents. This, in turn, means that they are obliged to charge, withhold and send to the budget the amount of personal income tax.

Special category of subjects

In some cases, people acting as a source of income are not agents and pay personal income tax independently (from their own funds). Such subjects include:

1. Individual entrepreneurs who deduct taxes on income from commercial activities.
2. Notaries and other persons engaged in private practice. They deduct the tax from the income received in the course of their work.

Self-deducting personal income tax is also subject to income:

1. Under civil-law agreements concluded with other natural persons who are not agents. For example, it could be a lease agreement.
2. From sources located outside the borders of the Russian Federation.
3. From the sale of material values that are owned by these individuals.
4. In the form of winnings, which are paid by the organizers of sweepstakes, lotteries and other games based on risk (using automatic machines including).

In addition, the obligation to independently deduct personal income tax in the budget is borne by the payers, from whose income the agent was unable to withhold the tax. This situation, for example, occurs when you pay in kind. The above subjects must submit a declaration to the tax authority located at their place of residence at the end of the reporting year.

Conclusion

The Code provides for the rules for determining, withholding and deduction of personal income tax. Calculation of tax at a rate of 13% produces an accrual result. Calculation is carried out from the beginning of the period after the end of each month from all incomes falling under the taxation. The law also provides for rates of 30, 9, 15 and 35%. Taxes on them are calculated separately for each amount of income. The withholding may be carried out only from the funds actually paid to the entity. In this case, the income received by the payer from other sources is not taken into account. Accordingly, the calculation does not take into account the taxes withheld by other entities. Excessively written-off amounts are subject to return by the agent to the payer upon his application. It is drawn up in writing. Unpaid or written-off partial taxes are collected by agents from natural persons until the calculated amount is fully paid off. Terms for making transfers are provided for in paragraph 6 of Article 226 of the Tax Code. Particular attention should be paid to the obligation to notify the supervisory authority that it is impossible to withhold the payer's income. In case of violation of the established requirements to the agent sanctions may be applied. In the notification, the amount of the unretained personal income tax, as well as the amount of income from which the write-off was not made, is necessarily indicated. The notice is also sent to the payer himself.