In the publication consultation about income charge is given to the individuals working in the enterprises who are in one place, and the land lots belonging to it in other and where it is necessary to list the personal income tax?
Situation quite widespread: the enterprise is in one place, and belonging to it or the leased land lots – in other. In this regard accountants often have questions: who should charge the income to the individuals working at such sites and where it is necessary to list the personal income tax?
You will find answers to them in this consultation.
General order of payment of the personal income tax and No. 1DF form representation
As appears from item 16.1 and 16.2 of the Law No. 889, the personal income tax withheld from the income of residents, is subject to a zayochisleniye in the budget according to standards of the Budget code. So, the personal income tax paid by the legal entity (employer), is enlisted in the sootvetstvuyuyoshchy local budget on its site and a meyostonakhozhdeniye of its divisions, authorized divisions in volumes of the tax, added to their workers (item 3 of Art. 64 of the Budget code). This order extends on all legal entities and their isolated divisions (branches) by whom powers on charge are conferred, to deduction and personal income tax payment.
Whether means it, what if the enterprise has land lots in the territory of other bulk, it is obliged to create there the isolated structural division? At all not. After all the enterprise has the right to define independently the organizational structure and if it decides to create a similar podrazyodeleniye, it should be issued properly. At first it is necessary to approve the relevant situation and to appoint the head, then to allocate division with property of head enterprise for conducting activity (Art. 64 of the Economic code).
To again created division can be predostavleny powers on registration of hired persons, charge of a salary by it, to deduction and personal income tax transfer. In this case it call authorized division. In understanding of the Law No. 889 (item 1.15) such division yavlyaetsya the tax agent who is obliged to charge, hold and pay the personal income tax in the budget from a name and at the expense of the taxpayer to conduct tax accounting, to submit tax accounts according to zayokony, and also to bear responsibility for violation of standards of this Law.
Tax calculation for a No. 1DF form is represented in body of GNS on a site of the tax agent – the legal entity or his isolated podrazdeleyoniya (Order No. 451 item 2.3). Thus if the obosoblenyony division has separate identification code EGRPOU and another, rather than at the enterprise, mestonakhozhdeyony, on his workers it is necessary to submit tax calculation to body of GNS on a podyorazdeleniye site (Order No. 451 item 5.3).
From the general to the particular
Proceeding from given above norms and being guided by the Tax explanation No. 232, we will consider konkretyony situations.
Situation 1
If division authorized
According to the Tax explanation No. 232 the authorized divisions which have been included in EGRPOU, should be put on the account in bodies of GNS on the site.
The personal income tax withheld from the sum of the income, this division added to workers (in the form of a salary, a rent or other payments), is listed in the local budget of a territorial bulk on a mestoyonakhozhdeniye of such division.
The division represents a No. 1DF form also on the site.
Situation 2
If division not the authorized
If on a site of the land lots the isolated division which does not have the corresponding powers (there is right independently nanimat no workers and to pay their work) is created, the order of payment of the personal income tax depends on that, workers (constant or seasonal) are assigned to it or not.
If workers are fixed to division (are issued according to employment contracts, the salary is charged by the enterprise), the enterprise perechislyaet the personal income tax withheld from their income, on a mestonayokhozhdeniye of this division.
Thus according to the Tax explanation No. 232 the enterprise should become itself on the account in taxing authority as the payer of the personal income tax on a division mestoyonakhozhdeniye. For registration it is necessary for it to present the following documents in body of GNS:
• the statement for statement on the account (f. No. 1-OPP) with a poyometka The payer of a tax on the income of individuals;
• the information notice (any formy) about existence of duties on personal income tax payment with an ukayozaniye of data on structural unit and number of individuals for which this tax will be listed;
• a copy of the reference on inclusion in EGRPOU;
• reference copy (f. No. 4-OPP) from body of GNS where the enterprise consists on the account;
• a copy of the document confirming mestonakhozhyodeny isolated divisions for which the head enterprise (the lease contract, the purchase and sale contract, the certificate on an ownership right, permission to outlet placement, etc. gets registered).
If behind the isolated division not zakrepleny workers (for example, the enterprise directs them, only if it is necessary to process ground uchastki – to plow, sow a field to harvest, etc.), the personal income tax is paid for such traveling workers on an enterprise site.
As to Tax calculation for a No. 1DF form, the enterprise represents it:
• on the site in the separate portion if the isolated division has no otdelyyony identification code EGRPOU;
• on a division site if it has the code EGRPOU.
Payment of the income not to employees of the enterprise
Us often ask where to pay the personal income tax if the enterprise pays to individuals who aren’t his workers, the income in the form of a rent for the land lots located not on its site.
The personal income tax withheld from such rent, uplachivaetsya in the budget for an enterprise site. On a site of division the personal income tax withheld from the income, paid to employees of such division (code Byudzhetyonogo’s Art. 64) is paid only.
The same norms operate and at payment of the income under civil-law contracts. That is if on a division meyostonakhozhdeniye (authorized or unauthorized) persons whom not oformleny according to the employment contract (for example, perform works on the basis of the hiring work contract), the personal income tax from the paid income (added) by it is paid on a site of head enterprise work.
Types of responsibility
Responsibility for a timely and full pereyochisleniye of the personal income tax in the corresponding local budget bears head enterprise or its authorized division which charges (pays) the nayologooblagayemy income (Law No. 889 subitem 16.3.5).
If the personal income tax wasn’t added or added not by a polyonost, and also the budget isn’t transferred into and it was revealed by supervisory authority, to the enterprise not to avoid financial responsibility in the form of a penalty in the double size of the sum of not added tax obyazatelyyostvo according to the personal income tax (Law No. 2181 subitem 17.1.9). Besides, the tax should be transferred into the budget at the expense of means of the tax agent (Law No. 889 subitem 20.3.2).
For not representation (untimely representation) Tax calculation for a No. 1DF form or not reflection in the submitted form of account of data on the income of the individual administrative responsibility in the form of the prevention or shtrafa at the rate from 2 to 3 NMDG, i.e. from 34 to 51 UAH is provided. (Art. 1634 KUoAP).
List of documents
1. The budget code – the Budget code of Ukraine from 21.06.01 of No. 2542-III.
2. The economic code – the Economic code of Ukraine from 16.01.03 of No. 436-IV.
3. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889 About a tax on the income of individuals.
4. An order No. 451 – the Order of filling and representation by tax agents of tax calculation of the sums of the income, nayochislenny (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.
5. A tax explanation No. 232 – the Tax explanation relatively about payment (transfer) of the personal income tax in the budget, approved by the order GNAU from 22.04.04 of No. 232.