Paragraph 7 of Article 226. Changes in the tax code for personal income tax: new tax obligations and rules for calculation by tax agents

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received the income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this article. Tax on the income of lawyers is calculated, withheld and paid by bar associations, law offices and legal advice centers.

(as amended by Federal Laws dated December 29, 2000 N 166-FZ, dated December 31, 2002 N 187-FZ, dated July 27, 2006 N 137-FZ, dated July 24, 2007 N 216-FZ)

The persons specified in paragraph one of this paragraph are referred to in this chapter as tax agents.

(as amended by Federal Law dated July 27, 2006 N 137-FZ)

2. Calculation of amounts and payment of tax in accordance with this article are carried out in relation to all income of the taxpayer, the source of which is a tax agent, with the offset of previously withheld tax amounts (except for income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code ), and in cases and in the manner provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.

Peculiarities of calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 227 and 228 of this Code.

(Clause 2 of the Federal Law of November 27, 2017 N 354-FZ)

3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization, as well as income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code, accrued to the taxpayer for a given period, is applied, with the offset of the tax amount withheld in previous months of the current tax period.

(as amended by Federal Laws dated May 2, 2015 N 113-FZ, dated November 27, 2017 N 354-FZ)

The amount of tax in relation to income in respect of which other tax rates are applied, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

The tax amount is calculated without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.

4. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

(as amended by Federal Law dated May 2, 2015 N 113-FZ)

When paying income to a taxpayer in kind or receiving income in the form of a material benefit, the tax agent withholds the calculated amount of tax from any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash.

(as amended by Federal Law dated May 2, 2015 N 113-FZ)

The provisions of this paragraph do not apply to tax agents that are credit organizations with regard to the withholding and payment of tax amounts on income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefits determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

5. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding tax, the amount of income from which tax is not withheld, and the amount of tax not withheld.

(as amended by Federal Law dated May 2, 2015 N 113-FZ)

The form of notification about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax, as well as the procedure for submitting it to the tax authority, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(as amended by Federal Law dated May 2, 2015 N 113-FZ)

Tax agents are Russian organizations with separate divisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) patent taxation system, report the amounts of income from which tax is not withheld and the amount of unwithheld tax in a manner similar to the procedure provided for in paragraph 2 of Article 230 of this Code.

(Clause 5 as amended by Federal Law dated July 19, 2009 N 202-FZ (as amended on December 27, 2009))

6. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

(Clause 6 as amended by Federal Law dated 02.05.2015 N 113-FZ)

7. The total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which it is recognized as a source of income, is paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless a different procedure is established by this paragraph.

(as amended by Federal Laws dated December 29, 2000 N 166-FZ, dated July 27, 2010 N 229-FZ, dated May 2, 2015 N 113-FZ)

Tax agents - Russian organizations specified in paragraph 1 of this article that have separate divisions are required to transfer calculated and withheld tax amounts to the budget both at their location and at the location of each of their separate divisions.

(as amended by Federal Laws dated December 29, 2000 N 166-FZ, dated July 27, 2010 N 229-FZ)

The amount of tax payable to the budget at the location of a separate division of the organization is determined based on the amount of income subject to taxation accrued and paid to employees of this separate division, as well as based on the amount of income accrued and paid under civil contracts concluded with by individuals of a separate division (authorized persons of a separate division) on behalf of such an organization.

(as amended by Federal Law dated November 28, 2015 N 327-FZ)

Tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) a patent taxation system, are required to transfer calculated and withheld tax amounts to the budget at the place of registration in connection with the implementation of such activities.

(paragraph introduced by Federal Law dated 02.05.2015 N 113-FZ)

7.1. For the purposes of this chapter, tax agents are also recognized as Russian organizations that transfer amounts of allowance, salary, wages, and other remuneration (other payments) to military personnel and civilian personnel (federal civil servants and workers) of the Armed Forces of the Russian Federation.

The total amount of tax calculated and withheld by the tax agent from the specified amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.

(clause 7.1 introduced by Federal Law dated November 30, 2016 N 399-FZ)

8. The total amount of tax withheld by a tax agent from the income of individuals for whom he is recognized as a source of income, exceeding 100 rubles, is transferred to the budget in the manner prescribed by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.

9. Payment of tax at the expense of tax agents is not allowed. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear the costs associated with paying tax for individuals.

Article 226. Peculiarities of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received the income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this article. Tax on the income of lawyers is calculated, withheld and paid by bar associations, law offices and legal advice centers.

The persons specified in paragraph one of this paragraph are referred to in this chapter as tax agents.

2. Calculation of amounts and payment of tax in accordance with this article are carried out in relation to all income of the taxpayer, the source of which is a tax agent, with the offset of previously withheld tax amounts (except for income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code ), and in cases and in the manner provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.

Peculiarities of calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 227 and 228 of this Code.

3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization, as well as income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code, accrued to the taxpayer for a given period, is applied, with the offset of the tax amount withheld in previous months of the current tax period.

The amount of tax in relation to income in respect of which other tax rates are applied, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

The tax amount is calculated without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.

4. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

When paying income to a taxpayer in kind or receiving income in the form of a material benefit, the tax agent withholds the calculated amount of tax from any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash.

The provisions of this paragraph do not apply to tax agents that are credit organizations with regard to the withholding and payment of tax amounts on income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefits determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.

5. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding tax, the amount of income from which tax is not withheld, and the amount of tax not withheld.

The form of notification about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax, as well as the procedure for submitting it to the tax authority, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Tax agents are Russian organizations with separate divisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) patent taxation system, report the amounts of income from which tax is not withheld and the amount of unwithheld tax in a manner similar to the procedure provided for in paragraph 2 of Article 230 of this Code.

6. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

7. The total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which it is recognized as a source of income, is paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless a different procedure is established by this paragraph.

Tax agents - Russian organizations specified in paragraph 1 of this article that have separate divisions are required to transfer calculated and withheld tax amounts to the budget both at their location and at the location of each of their separate divisions.

The amount of tax payable to the budget at the location of a separate division of the organization is determined based on the amount of income subject to taxation accrued and paid to employees of this separate division, as well as based on the amount of income accrued and paid under civil contracts concluded with by individuals of a separate division (authorized persons of a separate division) on behalf of such an organization.

Tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) a patent taxation system, are required to transfer calculated and withheld tax amounts to the budget at the place of registration in connection with the implementation of such activities.

7.1. For the purposes of this chapter, tax agents are also recognized as Russian organizations that transfer amounts of allowance, salary, wages, and other remuneration (other payments) to military personnel and civilian personnel (federal civil servants and workers) of the Armed Forces of the Russian Federation.

The total amount of tax calculated and withheld by the tax agent from the specified amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.

8. The total amount of tax withheld by a tax agent from the income of individuals for whom he is recognized as a source of income, exceeding 100 rubles, is transferred to the budget in the manner prescribed by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.

9. Payment of tax at the expense of tax agents is not allowed. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear the costs associated with paying tax for individuals.

The specifics of tax calculation by agents are described in Art. 226 Tax Code of the Russian Federation. The same norm defines the procedure and terms for payment of calculated amounts to the budget by these entities. Let's take a closer look at the article.

Subjects

Tax agents under Art. 226 of the Tax Code of the Russian Federation recognizes those registered and operating in Russia:

1. Organizations.
2. Notaries and lawyers in private practice.
3. Individual entrepreneurs.

This category also includes separate divisions of foreign companies. Tax agents are distinguished from payers by their responsibilities. They are responsible for calculating, withholding and directing taxes on the income their employees receive to the budget. Deductions from the profits of lawyers are made by bureaus, colleges and legal consultations.

General procedure (clause 2 of Article 226 of the Tax Code of the Russian Federation)

Taxes are calculated and paid in relation to any profit of the payer, the source of which is an agent (individual entrepreneur/organization). The exception is income, the calculation and deduction of which is made in accordance with the norms 214.3-214.6, 227-228 and art. 226.1 Tax Code of the Russian Federation. When calculating, previously withheld amounts are taken into account. In cases specified in Article 227.1, payments are reduced by the amount of fixed advances paid by the entities.

Calculation specifics

Calculation of tax amounts under Art. 226 of the Tax Code of the Russian Federation is carried out on the date on which the payer actually received income. It is determined according to Article 223. Calculation is carried out on an accrual basis from the beginning of the period in relation to all income. The exception is profit that is received from equity participation in an enterprise. In relation to income subject to taxation, the rate provided for in paragraph one of Article 224 is applied. When calculating, the amounts withheld from the payer in the previous months of the reporting period are taken into account. Deductions from profits for which other rates are used, as well as income received in connection with equity participation, are calculated separately for each payment. The calculation is carried out without taking into account receipts from other agents and amounts of mandatory payments withheld by them.

Hold

In paragraph four of Art. 226 of the Tax Code of the Russian Federation states that tax is collected from the payer’s income upon actual payment. If the subject receives a profit in kind or in the form of material benefit, it is carried out at the expense of any amounts of money paid by the agent. The amount of deduction levied cannot be more than 50% of cash income. This paragraph does not apply to agents acting as credit institutions in relation to the withholding and deduction of tax amounts from profits received by their clients in the form of material benefits. The exception is direct employees of such companies.

Impossibility of retention (clause 5 of Article 226 of the Tax Code of the Russian Federation)

In some cases, the agent cannot collect and, accordingly, deduct established tax amounts from the payer’s income. In these situations, the subject must, no later than 1.03 of the period following the end of the year in which the specified circumstances occurred, send a notification to the control body and the subject from which the withholding was not made. It indicates the amount of profit and tax not allocated to the budget. The form of the notification and the procedure for sending it are determined by the executive federal institution of government.

Important point

In paragraph 5 of Art. 226 of the Tax Code of the Russian Federation speaks separately about tax agents - domestic companies with separate divisions, companies classified as the largest payers, as well as individual entrepreneurs registered with the control service at the place of their activities related to the use of UTII or the patent taxation system. They must report the amounts of profit from which no deduction was made, as well as the amount of payments not allocated to the budget in the manner established in paragraph two of Article 230.

Term

It is defined in paragraph 6 of Art. 226 Tax Code of the Russian Federation. Agents must calculate and withhold the established amounts no later than the day following the date of profit payment. Clause 6 Art. 226 of the Tax Code of the Russian Federation also provides that if a subject is provided with income in the form of benefits for the period of incapacity (illness), including for caring for sick children, as well as in the form of vacation pay, the transfer must be made no later than the last date of the month in which the specified payments were made.

To what budget should the amounts be allocated?

In paragraph seven of Art. 226 of the Tax Code of the Russian Federation states that payments are made at the place of residence (registration) of the agent, unless another procedure is provided for by law. Agents - organizations in whose structure separate divisions are formed, must transfer the calculated and withheld amounts both to the budget at the address of their location and the location of their branches. Individual entrepreneurs using the patent system or UTII must make mandatory payments at the place of registration.

Calculation for separate divisions

The tax payable to the budget at the location of the company's branch is established in accordance with the amount of profit subject to taxation, accrued and paid to employees. The calculation is also made based on the amount of income received under civil agreements that were concluded by a separate division with individuals.

Cumulative amount

The total amount of tax withheld by the agent from the profits of individuals for whom he is recognized as a source of income, more than 100 rubles, is sent to the budget in the manner prescribed by the article in question. If the total payment amount is less than 100 rubles, the amount is added to the deduction due in the next month, but no later than December of the current period.

Additionally

The law does not allow the payment of taxpayers' taxes at the expense of the agent's funds. When concluding contracts and making other transactions, it is prohibited to include clauses in their terms under which the entities paying the profit assume costs related to the deduction of amounts to the budget for individuals.

Art. 226 Tax Code of the Russian Federation: comments

The occurrence of tax agent obligations is associated with the payment of income to individuals. The subject does not have the right to refuse them if he acts as a source of income for payers. Meanwhile, there is a dispute over the issue relating to the payment of advances to employees under the terms of civil law agreements. According to a number of officials of the Ministry of Finance and some judges, payment of funds for services not yet provided or work not performed obliges the enterprise to withhold income tax and pay it to the budget. However, in practice there are a number of decisions that determine that an advance cannot be considered as an object of taxation until the individual fulfills his obligations.

Income in kind

In cases where an enterprise paid an individual with products, but other than this income, no cash payments were made to him, the company cannot withhold income tax. In such a situation, the employee himself must calculate and pay personal income tax to the budget. At the same time, the enterprise has an obligation under clause 5 of Art. 226 of the Tax Code of the Russian Federation, send a notice to the control body about the inability to withhold tax and transfer it to the budget. The article specifies a one-month notice period. Law No. 113 extended this period. Thus, the enterprise is obliged to send a notification in accordance with paragraph 5 of Art. 226 of the Criminal Code of the Russian Federation no later than 1.03 of the year following the expired one, in which, accordingly, the withholding was not carried out. This rule is effective from January 1st. 2016

Changes to the article

In addition to increasing the period for notifying control authorities and the payer about the impossibility of withholding, other amendments were made to the norm in question. In particular, they touched upon clause 6 of Art. 226 of the Tax Code of the Russian Federation establishes a single date for tax transfer. It coincides with the number following the day of actual payment of income. In the previous edition, tax on vacation and sick pay was to be deducted on the day they were received by individuals. The amended article moved this deadline to the end of the month in which these payments were made.

Conclusion

From January 1, 2015, paragraph two of Art. 226 of the Tax Code came into force as amended by Federal Law No. 368. In connection with the changes made to Article 227.1 regarding the need to pay a fixed advance by citizens of foreign states working in Russia for hire from individual entrepreneurs or organizations (if their entry does not require obtaining visas), the total amount of personal income tax on the payers’ profits, which is subject to withholding by agents, should be reduced by the amount of these payments already made. In addition to the amendments already made to the norm under consideration, several more additions are being discussed. In this regard, experts recommend that tax agents regularly review updates in legislation to timely take note of them and comply with regulations. Additional clarifications on specific issues related to the calculation, withholding and payment of personal income tax can be obtained directly from the territorial division of the Federal Tax Service. Timely information received will prevent violations of tax laws.

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received the income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this article. Tax on the income of lawyers is calculated, withheld and paid by bar associations, law offices and legal advice centers.

The persons specified in paragraph one of this paragraph are referred to in this chapter as tax agents.

2. Calculation of amounts and payment of tax in accordance with this article are carried out in relation to all income of the taxpayer, the source of which is a tax agent, with the offset of previously withheld tax amounts (except for income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code ), and in cases and in the manner provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.

Peculiarities of calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 227 and 228 of this Code.

3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization, as well as income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code, accrued to the taxpayer for a given period, is applied, with the offset of the tax amount withheld in previous months of the current tax period.

The amount of tax in relation to income in respect of which other tax rates are applied, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

The tax amount is calculated without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.

4. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

When paying income to a taxpayer in kind or receiving income in the form of a material benefit, the tax agent withholds the calculated amount of tax from any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash.

The provisions of this paragraph do not apply to tax agents that are credit organizations with regard to the withholding and payment of tax amounts on income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefits determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.

5. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding tax, the amount of income from which tax is not withheld, and the amount of tax not withheld.

The form of notification about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax, as well as the procedure for submitting it to the tax authority, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Tax agents are Russian organizations with separate divisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) patent taxation system, report the amounts of income from which tax is not withheld and the amount of unwithheld tax in a manner similar to the procedure provided for in paragraph 2 of Article 230 of this Code.

6. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

7. The total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which it is recognized as a source of income, is paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless a different procedure is established by this paragraph.

Tax agents - Russian organizations specified in paragraph 1 of this article that have separate divisions are required to transfer calculated and withheld tax amounts to the budget both at their location and at the location of each of their separate divisions.

The amount of tax payable to the budget at the location of a separate division of the organization is determined based on the amount of income subject to taxation accrued and paid to employees of this separate division, as well as based on the amount of income accrued and paid under civil contracts concluded with by individuals of a separate division (authorized persons of a separate division) on behalf of such an organization.

Tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) a patent taxation system, are required to transfer calculated and withheld tax amounts to the budget at the place of registration in connection with the implementation of such activities.

7.1. For the purposes of this chapter, tax agents are also recognized as Russian organizations that transfer amounts of allowance, salary, wages, and other remuneration (other payments) to military personnel and civilian personnel (federal civil servants and workers) of the Armed Forces of the Russian Federation.

The total amount of tax calculated and withheld by the tax agent from the specified amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.

8. The total amount of tax withheld by a tax agent from the income of individuals for whom he is recognized as a source of income, exceeding 100 rubles, is transferred to the budget in the manner prescribed by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.

9. Payment of tax at the expense of tax agents is not allowed. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear the costs associated with paying tax for individuals.

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received the income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this article. Tax on the income of lawyers is calculated, withheld and paid by bar associations, law offices and legal advice centers.

(see text in the previous edition)

2. Calculation of amounts and payment of tax in accordance with this article are carried out in relation to all income of the taxpayer, the source of which is a tax agent, with the offset of previously withheld tax amounts (except for income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code ), and in cases and in the manner provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.

(see text in the previous edition)

3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization, as well as income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code, accrued to the taxpayer for a given period, is applied, with the offset of the tax amount withheld in previous months of the current tax period.

(see text in the previous edition)

The amount of tax in relation to income in respect of which other tax rates are applied, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

(see text in the previous edition)

The tax amount is calculated without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.

4. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

(see text in the previous edition)

When paying income to a taxpayer in kind or receiving income in the form of a material benefit, the tax agent withholds the calculated amount of tax from any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash.

(see text in the previous edition)

The provisions of this paragraph do not apply to tax agents that are credit organizations with regard to the withholding and payment of tax amounts on income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefits determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.

5. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding tax, the amount of income from which tax is not withheld, and the amount of tax not withheld.

(see text in the previous edition)

The form of notification about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax, as well as the procedure for submitting it to the tax authority, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(see text in the previous edition)

Tax agents are Russian organizations with separate divisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) patent taxation system, report the amounts of income from which tax is not withheld and the amount of unwithheld tax in a manner similar to the procedure provided for in paragraph 2 of Article 230 of this Code.

(see text in the previous edition)

6. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

(see text in the previous edition)

7. The total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which it is recognized as a source of income, is paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless a different procedure is established by this paragraph.

(see text in the previous edition)

Tax agents - Russian organizations specified in paragraph 1 of this article that have separate divisions are required to transfer calculated and withheld tax amounts to the budget both at their location and at the location of each of their separate divisions.

(see text in the previous edition)

The amount of tax payable to the budget at the location of a separate division of the organization is determined based on the amount of income subject to taxation accrued and paid to employees of this separate division, as well as based on the amount of income accrued and paid under civil contracts concluded with by individuals of a separate division (authorized persons of a separate division) on behalf of such an organization.

(see text in the previous edition)

Tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) a patent taxation system, are required to transfer calculated and withheld tax amounts to the budget at the place of registration in connection with the implementation of such activities.

7.1. For the purposes of this chapter, tax agents are also recognized as Russian organizations that transfer amounts of allowance, salary, wages, and other remuneration (other payments) to military personnel and civilian personnel (federal civil servants and workers) of the Armed Forces of the Russian Federation.

The total amount of tax calculated and withheld by the tax agent from the specified amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.

8. The total amount of tax withheld by a tax agent from the income of individuals for whom he is recognized as a source of income, exceeding 100 rubles, is transferred to the budget in the manner prescribed by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.

9. Payment of tax at the expense of tax agents is not allowed. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear the costs associated with paying tax for individuals.