In a note sanctions to the enterprise and its public officials are listed for not deduction and personal income tax transfer.
Reorganization 2002
At the enterprise some workers have the right to NSL. Within a year of the personal income tax it kept and listed in established periods and in full. Whether can apply to the enterprise or its public officials any sanctions in case personal income tax recalculation for 2008 isn’t spent?
Responsibility will arise only if during documentary tax proverki employees of body of GNS will elicit the fact nedoplaty the personal income tax in the budget. Then the sum of an underpay of a tax (Law No. 889 subitem 6.5.4) will be (at his expense) collected from the enterprise. Let’s note that the enterprise – the payer of the profits tax can’t include such "penal" sum in structure of the gross expenses.
In addition KUoAP (Art. 1634) is provided adyoministrativny responsibility for public officials of the enterprise – the employer for not deduction and personal income tax not transfer. Namely: to violators can apply the prevention or an administrative penalty at the rate from 2 to 3 NMDG (from 34 UAH. to 51 UAH.). Let’s note that the resolution on imposing of an administrative penalty has the right to accept only court.
On Balans-Agro newspaper materials.