The case when because of financial crisis in the country the enterprise doesn’t receive revenue is given in article. The director of this enterprise agrees to list the personal income tax at own expense. Possibilities of implementation of this operation are considered.
Alexander ZOLOTUXIN, adviser for accounting and taxation questions
At the enterprise a salary added, but in the absence of money on the account (in connection with financial crisis in the country the enterprise doesn’t receive revenue) to workers didn’t pay and personal income taxes in the budget didn’t list. The director of the enterprise agrees to list the personal income tax at own expense (8 000 UAH.). Let’s consider, whether such operation is possible. And if yes, that as is correct for issuing it.
Well, when there is no revenue, the director can prijti to the aid of the enterprise. In the letter of the Ministry of Finance from 28.08.07 of No. 31-34000-10-25/17266, in NBU letters from 29.09.05 of No. 11-113/3341-9712 and from 01.09.06 of No. 11-113/3225-9206 it is specified that such situation is regulated by Art. 1158 – 1160 of the Civil code (further – group of companies).
By standards of Civil Code it is established that (in ours sluchae – the director) has the right to carry out the person in favor of other face (enterprise) certain deyyostviye (at us – to list the personal income tax) at own expense then to submit the report to the enterprise. And predyopriyaty it is obliged to refund to the director poneyosenny expenses.
This operation as follows is made out. The director places in cash desk of any banking institution cash for transfer on opened in State treasury establishment the account of the local budget. Thus makes out the application for money transfer (the example of filling of the main requisites of the statement is given in the consultation end in the table). The separate statement oformlyaetsya the commission to bank for transfer of cash which is paid over the sum of the main payment.
In confirmation of reception of money and commission payment to bank to the director issue two receipts with signature of the cashier of bank and the press of bank which contain the same requisites, as the statement.
On the basis of these receipts the director makes the Report on use of means, predostavlenyony on business trip or on receipt (it is approved as the order GNAU from 19.09.03 of No. 440), personally utverzhdaet it (after all he is a director) and transfers in a bukhgalyoteriya for further registration and reflection in the account.
As it is specified in Art. 1159 of group of companies, the Report should be submitted immediately after commission of actions, in our case – personal income tax transfers. In this case it is expedient to adhere to the general three-day term, as well as at the report for cash, given out to the worker on receipt.
Example of registration of the application for money transfer
On Balans-Agro newspaper materials.