In article the subject of payment of the personal income tax from charges, but not paid salary is considered?
In what terms it is necessary to pay the personal income tax from added, but not paid salary and how to reflect it in the form of No. 1DF?
The tax agent who charges, but not vyplachivaet the income, is obliged to estimate from such income and to transfer into the personal income tax budget in terms, ustayonovlenny the law for the monthly tax period (Law subitem 8.1.2 from 22.05.03 of No. 889 About a tax on the income of individuals).
The monthly tax period considered otchetyony calendar month. The tax obligations for this period are subject to payment in the budget within 10 calendar days following behind the last day of a deadline of submission of the monthly declaration. In turn, the declaration predstavlyaetsya within 20 calendar days, sleyoduyushchy behind the last calendar day of reporting month (subitem 4.1.4, 5.3.1 Law from 21.12.2000 of No. 2181-111 About an order of repayment of obligations of taxpayers before budgets and gosudaryostvenny specialized funds).
Thus, the personal income tax from added, but not a vyyoplachenny salary should be perechislen in the budget within 30 calendar days following after a month in which such salary is added.
Added, but not paid salary in naloyogovy calculation for a No. 1DF form is reflected:
• in gr. 3a The sum of the added income for that quarter in which it was added as in this column the income added for reporting quarter irrespective of is specified, it or not (is paid to item 3.2 of the Order of filling and representation tax agentami tax calculation of the sums of the income, nachislenyony (paid) in favor of taxpayers, and the sums of the tax withheld from them approved by the order GNAU from 29.09.03 of No. 451);
• in gr. 3 The sum of the paid income for that quarter in which it will be paid as in this column the sum of the income which has been actually paid in reporting quarter, and the salary sum, vyplachenyony in established periods in a month following reporting quarter (item 3.3 vysheupomyanutogo About) is specified.
The personal income tax sum from added, but not paid salary, is reflected:
• in gr. 4a The accrued tax sum No. 1DF forms for that quarter in which such zarplata it was added;
• in gr. 4 The sum of the listed tax for that quarter in which it will be transferred into the budget.