Punishment for violation of clause 9 of article 226 of the Tax Code of the Russian Federation. Tax Code of the Russian Federation 4 Article 226 of the Tax Code of the Russian Federation

tax code, N 117-FZ | Art. 226 of the Tax Code of the Russian Federation

Article 226 of the Tax Code of the Russian Federation. Features of the calculation of tax by tax agents. The procedure and terms for payment of tax by tax agents (current version)

1. Russian organizations, individual entrepreneurs, notaries in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in 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 to 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. Lawyers' income tax is calculated, withheld and paid by bar associations, law firms and legal consultations.

The persons specified in the first paragraph of this clause are referred to in this chapter as tax agents.

Unless otherwise provided by clause 2 of Article 226.1 of this Code, Russian organizations and individual entrepreneurs who make payments under contracts for the sale (exchange) of securities concluded by them with taxpayers are also recognized as tax agents.

The tax agents specified in this paragraph when determining tax base for operations with securities on the basis of a taxpayer's application, the actual and documented expenses are taken into account, which are associated with the acquisition and storage of the relevant securities and which the taxpayer made without the participation of a tax agent.

As documentary evidence of the relevant expenses, an individual must submit the originals or duly certified copies of the documents on the basis of which the individual made the relevant expenses, brokerage reports, documents confirming the fact of transfer of rights to the taxpayer with respect to the relevant securities, the fact and amount of payment of the corresponding expenses ... If an individual submits originals of documents, the tax agent is obliged to make certified copies of such documents and keep them for five years.

2. Calculation of amounts and payment of tax in accordance with this article shall be carried out in respect of all income of a taxpayer, the source of which is a tax agent, offsetting previously withheld tax amounts (except for income in respect of which the calculation of tax amounts is carried out in accordance with Article 214.7 of this Code ), and in the cases and in the procedure 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.

The specifics of calculating and (or) paying 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. Calculation of tax amounts is carried out 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 the calculation of tax amounts is carried out 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 is applied, assessed to the taxpayer for this period, taking into account the tax amount withheld in the previous months of the current tax period.

The amount of tax in relation to income with respect to 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 calculation of the tax amount is made 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 obliged to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.

When the taxpayer pays income in kind or the taxpayer receives income in the form of material benefit, the tax agent shall withhold the calculated amount of tax at the expense of 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 clause do not apply to tax agents that are credit institutions in relation to withholding and paying tax on income received by clients of these credit institutions (except for clients who are employees of these credit institutions) in the form of material benefits determined in accordance with subparagraphs 1 and 2 of paragraph 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 have arisen, notify the taxpayer and the tax authority at the place of their registration in writing about the impossibility of withholding tax, about the amounts of income from which tax has not been withheld, and the amount of unused tax.

The form of a notification on the impossibility of withholding tax, on the amount of income from which tax has not been withheld, and the amount of unrequited tax, as well as the procedure for submitting it to the tax authority, shall be 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 subdivisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of business 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) the patent taxation system, report on the amounts of income from which tax has not been withheld and the amount of unrequited tax in a manner similar to the procedure provided for in paragraph 2 of Article 230 of this Code.

6. Tax agents are obliged to transfer the amounts of the calculated and withheld tax not later than the day following the day the income is paid to the taxpayer.

When paying a taxpayer income in the form of benefits for temporary incapacity for work (including benefits for caring for a sick child) and in the form of payment for vacations, 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 aggregate amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which he 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 another procedure is established by this paragraph.

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

Tax agents are individual entrepreneurs who are registered with the tax authority at the place of business 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) the patent taxation system, from the income of employees are required to transfer the calculated and withholding tax amounts to the budget at the place of its registration in connection with the implementation of such activities.

Tax agents are Russian organizations referred to in paragraph 1 of this article, which have several separate subdivisions on the territory of one municipality, has the right to transfer the calculated and withheld tax amounts to the budget at the location of one of such separate subdivisions or at the location of the organization, if the said organization and its separate subdivisions are located in the territory of one municipality, chosen by the tax agent independently, taking into account the procedure established by paragraph 2 of article 230 of this Code.

7.1. Tax agents for the purposes of this chapter are also Russian organizations that transfer the amounts of money allowances, pay, wages, and other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation.

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

8. Withheld by a tax agent from the income of individuals in respect of which he is recognized as a source of income, the aggregate amount of tax exceeding 100 rubles is transferred to the budget in accordance with the procedure established by this article. If the total amount of withheld tax to be paid to the budget is less than 100 rubles, it is added to the amount of tax to be transferred 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, except for cases of additional tax assessment (collection) based on the results of a tax audit in accordance with this Code in the event of unlawful non-withholding (incomplete withholding) of tax by a tax agent. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, in accordance with which tax agents paying income assume obligations to bear the costs associated with the payment of tax for individuals.

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Commentary on Art. 226 of the Tax Code of the Russian Federation

1. Analyzing the rules of paragraph 1 of Art. 226, a number of important circumstances should be noted:

a) they clarify (in relation to personal income tax) the rules of Art. 24 Tax Code (on which persons are recognized as tax agents). It is easy to note significant differences between the rules of clause 1 of Art. 24 of the Tax Code and clause 1 of Art. 226 NK, as can be seen from the table:

┌───────────────────────────────┬────────────────────────────────┐

│ Rules of clause 1 of Art. 24 of the Tax Code │ Rules of clause 1 of Art. 226 NC │

│1. Based on the fact that tax-│1. Among the tax agents are │

│ such separate agents can also be │

│ only faces, i.e. legal- │ divisions of foreign op-│

│ some and (or) individuals, │ organizations, as their permanent │

│ but not separate subdivisions - │ representative offices in the Russian Federation │

│ lening legal entities (Art. │ │

│ 11 NK) │ │

├───────────────────────────────┼────────────────────────────────┤

│2. Provide that any │2. Of all individuals in │

│ individuals (and not only as as tax agents │

│ individual entrepreneurs - │ named only individual

│ bodies) can be recognized │ entrepreneurs │

│ tax agents │ │

├───────────────────────────────┼────────────────────────────────┤

│3. Establish that tax 3. Proceed from the fact that in the series │

│ agents in any case calculus-│ cases tax agents (yes-│

│, hold and enumerate- │ if they are the source-│

│ are the amount of taxes and fees │ com income) are not required to │

│ to the appropriate budget │ count, withhold and transfer │

│ (extra-budgetary fund) │ calculate income tax for physical │

│ │ individuals to the appropriate │

│ │ budget (Articles 227, 228 Tax Code) │

└───────────────────────────────┴────────────────────────────────┘

Of course, in relation to the personal income tax, priority (over the norms of Art. 24 of the Tax Code) is given to the rules of Art. 226 NK (as special rules before general rules), and should proceed from them;

b) Russian organizations (mentioned in clause 1 of Art. 226) are, in essence, only Russian legal entities. This conclusion is made on the basis of a systematic interpretation of Art. 11 and 226 NK.

In the practice of the clients of the law firm "YUKANG", the question arose: are the tax agents of organizations (for example, trade unions that are employers of taxpayers) that have not passed state registration as legal entities (and this is possible, see, for example, Article 8 of the Law on Trade Unions Article 21 of the Law on Associations)?

It is necessary to proceed from the literal text of Art. 11, 226 of the Tax Code, which means that the organizations mentioned above cannot be recognized as tax agents (in relation to personal income tax). Of course, the legislator needs to return to this problem. Until then, both the tax authorities and taxpayers must proceed from the rules of Art. 3, 108 of the Tax Code (that all irreparable doubts, ambiguities, contradictions in acts of legislation on taxes and fees should be interpreted in favor of the taxpayer);

c) under "individual entrepreneurs" (referred to in clause 1 of article 226) it is necessary to understand:

Individual entrepreneurs proper (i.e. persons who have passed state registration as individuals carrying out entrepreneurial activities without education legal entity(Article 23 of the Civil Code) in the manner prescribed by the Registration Regulations before.);

Persons equated with the rules of Art. 11 Tax Code, Art. 83 - 85 Tax Code (for tax purposes) to individual entrepreneurs (for example, private notaries, private security guards, etc.);

As employers of individuals (recall that at present, individual entrepreneurs can act as a party to an employment agreement (contract) as an employer, Articles 15-24 of the Labor Code, see about this in the book: A.N. Guev Article-by-article commentary of the Labor Code of the Russian Federation ( ed. 4) M., 2000); and also as, for example, customers in a work contract, paid provision of services, etc., who pay individuals the amount of remuneration under the terms of such a civil - legal contract;

d) permanent missions of foreign organizations (referred to in clause 1 of article 226) must be registered with tax in the Russian Federation in accordance with the procedure provided for in art. 83, 84 of the Tax Code, taking into account the specifics established by the Tax Code (see the commentary to Articles 208, 215 of the Tax Code);

e) they have the character of general rules. In other words, they should be applied only unless otherwise provided in the provisions of clauses 2-9 of Art. 226;

f) Russian organizations, individual entrepreneurs, representative offices of foreign organizations (referred to in Article 226) are recognized as tax agents only when the taxpayer:

As a result of relations (including civil - law) with them, he received the mentioned income (for example, the author of a work receives an amount of royalties from the publishing house, the patent owner receives remuneration from the person who used (under a contract with him) the invention, the patent for which he possesses, etc. .P.);

g) tax on income of lawyers is calculated, withheld and paid by the bar associations and their institutions (for example, legal consultations). The latter are also (for the purposes of Chapter 23 of the Tax Code) recognized as tax agents.

Judicial practice under article 226 of the Tax Code of the Russian Federation:

Decision of the Supreme Court: Determination N 302-KG17-14336, Judicial Collegium for Economic Disputes, cassation
According to subparagraph 1 of paragraph 3 of Article 24 and paragraph 1 of Article 226 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), tax agents are required to calculate, withhold and transfer the withheld amounts of personal income tax in the manner prescribed by Article 226 of the Tax Code of the Russian Federation. The calculation of the amount of personal income tax is made by tax agents on an accrual basis from the beginning of the tax period at the end of each month (paragraph 3 of Article 226 of the Tax Code of the Russian Federation). According to clause 4 of the specified rule of law, the withholding of the accrued tax amount is made by the tax agent at the expense of any funds paid by the tax agent to the taxpayer, upon their actual payment to the taxpayer ...
Decision of the Supreme Court: Determination N 307-KG15-2718, Judicial Collegium for Economic Disputes, cassation
The conclusions of the Supreme Arbitration Court of the Russian Federation that vacation pay is taxed in accordance with the procedure provided for in paragraph 1 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation, is associated with a special period for payment of vacation pay - no later than three days before the start of the vacation ...
Decision of the Supreme Court: Definition No. BAC-393/14, Supreme Arbitration Court, supervision
The basis for the additional accrual of personal income tax, bringing the cooperative to tax liability under Article 123 of the Tax Code of the Russian Federation, and the accrual of penalties was the withholding by the cooperative in the period 2010-2012 (January - June of the year, in violation of paragraphs 4.5 of Article 226 of the Tax Code of the Russian Federation, personal income tax in the amount exceeding 50 percent of the amount paid in In monetary terms, failure to inform the tax authority at the place of its registration about the impossibility of withholding tax for 2010-2011 and the amount of tax ...

+ More ...

Section III. TAX AUTHORITIES. CUSTOMS. FINANCIAL BODIES. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATIVE BODIES. RESPONSIBILITY OF TAX BODIES, CUSTOMS BODIES, INTERNAL AFFAIRS, INVESTIGATIVE BODIES, THEIR OFFICERS from 28.12.2010 N 404-FZ)

Chapter 5. TAX BODIES. CUSTOMS. FINANCIAL BODIES. RESPONSIBILITY OF TAX BODIES, CUSTOMS BODIES, THEIR OFFICERS (as amended by Federal Laws of 09.07.1999 N 154-FZ, of 29.06.2004 N 58-FZ)
Chapter 6. BODIES OF INTERNAL AFFAIRS. INVESTIGATIVE BODIES (as amended by Federal Laws of 30.06.2003 N 86-FZ, of 28.12.2010 N 404-FZ)

Section IV. GENERAL RULES FOR FULFILLING THE OBLIGATION TO PAY TAXES, CHARGES, INSURANCE PREMIUMS (as amended by the Federal Law of 03.07.2016 N 243-FZ)

Chapter 7. OBJECTS OF TAXATION
Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, CHARGES, INSURANCE PREMIUMS
Chapter 10. REQUIREMENT FOR PAYMENT OF TAXES, CHARGES, INSURANCE CONTRIBUTIONS (as amended by Federal Law of 03.07.2016 N 243-FZ)
Chapter 11. METHODS OF ENSURING THE FULFILLMENT OF OBLIGATIONS TO PAY TAXES, CHARGES, INSURANCE PREMIUMS (as amended by Federal Law of 03.07.2016 N 243-FZ)
Chapter 12. CREDIT AND REFUND OF EXCESSIVE OR EXCESSIVE AMOUNT

Section V. TAX DECLARATION AND TAX CONTROL (as amended by Federal Law of 09.07.1999 N 154-FZ)

Chapter 13. TAX DECLARATION (as amended by Federal Law of 09.07.1999 N 154-FZ)
Chapter 14. TAX CONTROL

Section V.1. INTERDEPENDENT PERSONS AND INTERNATIONAL GROUP OF COMPANIES. GENERAL PROVISIONS ON PRICES AND TAXATION. TAX CONTROL IN CONNECTION WITH PERFORMANCE OF TRANSACTIONS BETWEEN INTERDEPENDENT PERSONS. PRICING AGREEMENT. DOCUMENTATION ON INTERNATIONAL GROUP OF COMPANIES (as amended by Federal Law of 27.11.2017 N 340-FZ) (introduced by Federal Law of 18.07.2011 N 227-FZ)

Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN AN ORGANIZATION
Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS WITH THE TERMS OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS
Chapter 14.3. METHODS USED IN DETERMINING FOR THE PURPOSE OF TAXATION OF INCOME (PROFIT, REVENUE) IN TRANSACTIONS TO WHICH ARE INTERDEPENDENT PERSONS
Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. NOTICE ABOUT CONTROLLED TRANSACTIONS
Chapter 14.4-1. SUBMISSION OF DOCUMENTATION FOR INTERNATIONAL GROUP OF COMPANIES (introduced by the Federal Law of 27.11.2017 N 340-FZ)
Chapter 14.5. TAX CONTROL IN CONNECTION WITH PERFORMANCE OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS
Chapter 14.6. TAX PRICING AGREEMENT

Section V.2. TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by the Federal Law of 04.11.2014 N 348-FZ)

Chapter 14.7. TAX MONITORING. REGULATIONS OF INFORMATION INTERACTION
Chapter 14.8. TAX MONITORING PROCEDURE. MOTIVATED OPINION OF THE TAX BODY

Section VI. TAX OFFENSES AND LIABILITY FOR THEIR COMMISSION

Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR COMMITTING TAX OFFENSES
Chapter 16. TYPES OF TAX OFFENSES AND LIABILITY FOR THEIR COMMISSION
Chapter 17. COSTS RELATED TO THE IMPLEMENTATION OF TAX CONTROL
Chapter 18. KINDS OF VIOLATIONS BY THE BANK OF OBLIGATIONS PROVIDED BY THE LEGISLATION ON TAXES AND CHARGES, AND LIABILITY FOR THEIR COMMISSIONING

Section VII. APPEALING ACTS OF TAX BODIES AND ACTIONS OR INACTIONS OF THEIR OFFICERS

Chapter 19. PROCEDURE FOR APPEALING THE ACTS OF THE TAX BODIES AND THE ACTION OR INACTION OF THEIR OFFICERS
Chapter 20. CONSIDERATION OF A COMPLAINT AND MAKING A DECISION ON IT

SECTION VII.1. FULFILLMENT OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX CASES (introduced by the Federal Law of November 27, 2017 N 340-FZ)

Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by the Federal Law of 27.11.2017 N 340-FZ)
Chapter 20.3. MUTUAL AGREEMENT PROCEDURE IN ACCORDANCE WITH THE INTERNATIONAL TREATY OF THE RUSSIAN FEDERATION ON TAXATION MATTERS (introduced by the Federal Law of 29.09.2019 N 325-FZ)

PART TWO

Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISES
- Chapter 23. INCOME TAX OF INDIVIDUALS
- Chapter 24. UNIFORM SOCIAL TAX (ARTICLES 234 - 245) Abolished from January 1, 2010. - Federal Law of 24.07.2009 N 213-FZ.
- Chapter 25. TAX ON PROFITS OF ORGANIZATIONS (introduced by Federal Law of 06.08.2001 N 110-FZ)
- Chapter 25.1. FEES FOR THE USE OF FACILITIES OF THE ANIMAL WORLD AND FOR THE USE OF FACILITIES OF WATER BIOLOGICAL RESOURCES (introduced by the Federal Law of 11.11.2003 N 148-FZ)
- Chapter 25.2. WATER TAX (introduced by the Federal Law of 28.07.2004 N 83-FZ)
- Chapter 25.3. STATE DUTY (introduced by Federal Law of 02.11.2004 N 127-FZ)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM THE EXTRACTION OF HYDROCARBONS (introduced by the Federal Law of 19.07.2018 N 199-FZ)
- Chapter 26. TAX ON MINERAL RESOURCES (introduced by Federal Law of 08.08.2001 N 126-FZ)
Section VIII.1. SPECIAL TAX REGIMES (introduced by the Federal Law of December 29, 2001 N 187-FZ)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFIED AGRICULTURAL TAX) (as amended by Federal Law of 11.11.2003 N 147-FZ)
- Chapter 26.2. SIMPLIFIED SYSTEM OF TAXATION (introduced by the Federal Law of 24.07.2002 N 104-FZ)
- Chapter 26.3. TAXATION SYSTEM IN THE FORM OF A SINGLE TAX ON IMPLIED INCOME FOR SEPARATE KINDS OF ACTIVITIES (introduced by Federal Law of 24.07.2002 N 104-FZ)
- Chapter 26.4. SYSTEM OF TAXATION IN THE IMPLEMENTATION OF AGREEMENTS ON THE SECTION OF PRODUCTS (introduced by the Federal Law of 06.06.2003 N 65-FZ)
- Chapter 26.5. PATENT TAX SYSTEM (introduced by the Federal Law of June 25, 2012 N 94-FZ)
Section IX. REGIONAL TAXES AND CHARGES (introduced by the Federal Law of November 27, 2001 N 148-FZ)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Abolished. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORTATION TAX (introduced by Federal Law of 24.07.2002 N 110-FZ)
- Chapter 29. GAMING BUSINESS TAX (introduced by the Federal Law of December 27, 2002 N 182-FZ)
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS (introduced by Federal Law of 11.11.2003 N 139-FZ)
Section X. LOCAL TAXES AND CHARGES (as amended by Federal Law of 29.11.2014 N 382-FZ) (introduced by Federal Law of 29.11.2004 N 141-FZ)
- Chapter 31. LAND TAX
- Chapter 32. PROPERTY TAX OF INDIVIDUALS (introduced by the Federal Law of 04.10.2014 N 284-FZ)
- Chapter 33. TRADING DUTY (introduced by the Federal Law of 29.11.2014 N 382-FZ)
Section XI. INSURANCE PREMIUMS IN THE RUSSIAN FEDERATION (introduced by the Federal Law of 03.07.2016 N 243-FZ)
- Chapter 34. INSURANCE PREMIUMS (introduced by the Federal Law of 03.07.2016 N 243-FZ)

Article 226 of the Tax Code of the Russian Federation. Features of the calculation of tax by tax agents. Procedure and terms for payment of tax by tax agents

Unless otherwise provided paragraph 2 of Article 226.1 of this Code, tax agents are also Russian organizations and individual entrepreneurs who make payments under contracts for the sale (exchange) of securities concluded by them with taxpayers.

The tax agents specified in this clause, when determining the tax base for operations with securities on the basis of a taxpayer's application, take into account the actually incurred and documented expenses that are associated with the acquisition and storage of the relevant securities and which the taxpayer incurred without the participation of a tax agent.

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

1. The paying party (for example, employer or lessee) withholds and transfers tax to the budget.

2. An individual pays tax on his own.

If the party making payments in favor of an individual acts as a tax agent, and itself withholds and pays personal income tax to the budget in full, the individual does not have any additional obligations.

However, there are cases when an organization or individual entrepreneur making payments in favor of an individual does not perform the functions of tax agents or, for some reason, could not withhold tax. In this case, they are obliged to inform both the tax office and the recipient of the income about this (clause 5 of Article 226 of the Tax Code of the Russian Federation). It is possible to notify a citizen that tax was not withheld and paid from payments made in his favor at one time. free form... A copy of the certificate submitted to the tax office indicating the amounts paid is added to the message, so that the individual has an idea of what tax will need to be paid. Information on the amounts paid, as well as the unused amounts of personal income tax, is transmitted in the first month of the year (before February 1) following the reporting one.

An individual who finds out about the presence of debt to the budget must, no later than April 30 of the year following the reporting period, submit a tax return in the form of 3-NDFL (clause 1 of Article 229 of the Tax Code of the Russian Federation). If April 30 falls on a day off, then the declaration must be submitted no later than the next working day, while the deadline for submitting the declaration is not postponed if the specified date falls on a holiday. The taxpayer is obliged to submit the declaration to the tax office at his place of residence, either in person, or through a representative with a power of attorney, or by mail with a valuable letter with a list of investments (clause 4 of Article 80 of the Tax Code of the Russian Federation).

The tax itself must be paid no later than July 15 of the year following the reporting period, having previously specified the details for its payment (clause 4 of Article 228 of the Tax Code of the Russian Federation).

If the deadlines for submitting the declaration and payment of tax are violated, the tax inspectorate has the right to charge additional tax, as well as oblige the taxpayer to pay penalties and fines. A fine for violation of the deadlines for filing a personal income tax return is levied in the amount of 5% of the unpaid tax amount for each full or incomplete month from the date set for its submission. The minimum amount of an administrative penalty in this case is 1 thousand rubles, the maximum is 30% of the tax amount (clause 1 of Article 119 of the Tax Code of the Russian Federation). The penalty for non-payment of tax can be 20% of the unpaid amount or 40% if the tax authorities prove that the taxpayer willfully fail to fulfill his obligations. Penalties are charged for each calendar day of delay in the payment of personal income tax in the amount of 1/300 of the Central Bank's refinancing rate.

If the taxpayer proves that he has submitted the declaration on time, calculated the tax amount correctly, but did not pay it on time, on the basis of Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57, it will be possible to appeal against the decision to impose a fine for non-payment of tax. In this case, tax authorities have the right to charge only interest.

What gifts should you pay with personal income tax?

When is personal income tax transferred from an employee's vacation pay?

Until recently, this was a controversial issue and there were disagreements in the legal environment regarding the timing of personal income tax deduction from vacation pay. Since 2016, the situation has been resolved - in article 226 of the Tax Code of the Russian Federation, data has been entered that clarifies the provision of paragraph 6. Article 226 of the Tax Code of the Russian Federation with commentaries of 2016 implies that the amount of tax on such income of physical. persons as vacation pay must be transferred by the tax agent no later than the last day of the month in which these vacation pay were paid. Previously, there was a different opinion, supported by many judgments... It was believed that the tax should be transferred no later than the day when the employee (or authorized persons in his place) actually received the sum of vacation pay on his account. However, the cassation courts quite often came to the conclusion, which is now legally enshrined. They established that the tax must be transferred on the last day of the month in which the vacation pay was paid. In their decisions, the judges indicated that the vacation pay is equal to the employee's salary, and therefore the transfer and deduction of personal income tax from the vacation pay should be the same as from the salary - on the last day of the month (paragraph 2 of article 223 of the Tax Code of the Russian Federation). Turning to article 226 of the Tax Code of the Russian Federation with comments from 2016, now you can see the legislative consolidation of this position. So, when paying employees for sick leave and vacation pay in 2016, employers transfer personal income tax no later than last day the month in which these payments were made.

When is personal income tax transferred, if the salary is paid in installments in the form of an advance payment and calculation?

It is legally recognized that the date of receipt of income in the form of wages is the last day of the working month (Article 223 of the Tax Code of the Russian Federation). But article 226 of the Tax Code of the Russian Federation with comments 2016 contains an indication that tax agents transfer the amounts of personal income tax withheld from the income of an employee no later than the date following the day of payment. Recently, the legislator clarified that when paying for vacations and paying disability benefits, the tax is deducted on the last day of the month in which the payments were made. According to the official opinion, if the salary is paid in installments, then the tax is withheld and deducted to the budget once - when calculating at the end of the month, while observing the rules of Article 226 of the Tax Code of the Russian Federation. Therefore, before the end of the working month, income in the form of an advance is not recognized as received. When withholding personal income tax, the amount of the advance is included in the monthly wages made at the end of the working month, and the tax on this amount is paid on the day of final settlement. This position is not controversial. It is shared by the Ministry of Finance, the Tax Service, judges and experts.

When can the functions of a tax agent be entrusted to a trustee?

According to the Civil Code of the Russian Federation, property can be transferred to trust management, which does not entail the transfer of ownership of it to the manager. But such a manager makes transactions with this property on his own behalf. If physical. a person, for example, decides to conclude a deposit agreement not personally, but through a trustee, then the manager enters into an agreement on his own behalf, albeit at the expense of the principal's money. Since the contract with the bank was not concluded by physical. person, then the income from the deposit agreement is nat. the person does not receive. In this case, the citizen receives income from trust, and not from a bank deposit. According to clause 1 of article 226 of the Tax Code of the Russian Federation, an organization can be recognized as a tax agent from interaction with which a citizen-taxpayer received income. Since the citizen has entered into a trust management agreement and received income from interaction with the manager, then, falling within the definition, the trustee can be recognized as a tax agent. An individual will be the recipient of income under the deposit agreement concluded by the trustee. Personal income tax from this income will be withheld when the money is paid to an individual by the trustee.

1. Russian organizations, individual entrepreneurs, notaries in private practice, lawyers who have established law offices, as well as separate subdivisions 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. The tax on income of lawyers is calculated, withheld and paid by the bar associations, law offices and legal consultations (paragraph supplemented from January 1, 2001 Federal law dated December 29, 2000 N 166-FZ; as amended by the Federal Law of December 31, 2002 N 187-FZ; as amended by the Federal Law of July 27, 2006 N 137-FZ; as amended by the Federal Law of July 24, 2007 N 216-FZ.
The persons specified in the first paragraph of this clause are referred to in this chapter as tax agents (paragraph as amended by Federal Law No. 137-FZ of July 27, 2006).

2. Calculation of amounts and payment of tax in accordance with this article shall be carried out with respect to all income of a taxpayer, the source of which is a tax agent (except for income in respect of which the calculation of amounts and payment of tax are made in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of this Code), taking into account the previously withheld tax amounts, and in the cases and in the procedure 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.

(Clause as amended by Federal Law of November 24, 2014 N 368-FZ.

3. Calculation of tax amounts is carried out 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) in respect of which the tax rate is applied , established by paragraph 1 of Article 224 of this Code, accrued to the taxpayer for the given period, offsetting the tax amount withheld in the previous months of the current tax period.

(Paragraph as amended by Federal Law of May 2, 2015 N 113-FZ.

The calculation of the tax amount is made 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 obliged to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.

(Paragraph as amended by Federal Law of May 2, 2015 N 113-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 the taxpayer and the tax authority at the place of registration of the impossibility in writing tax, on the amount of income from which tax is not withheld, and the amount of tax not withheld.

(Paragraph as amended by Federal Law of May 2, 2015 N 113-FZ.

(Clause as amended by Federal Law of July 19, 2009 N 202-FZ (as amended by Federal Law of December 27, 2009 N 368-FZ).

6. Tax agents are obliged to transfer the amounts of the calculated and withheld tax not later than the day following the day the income is paid to the taxpayer.

(Clause as amended by Federal Law of May 2, 2015 N 113-FZ.

(The paragraph as amended by Federal Law of December 29, 2000 N 166-FZ; supplemented as of September 2, 2010 by Federal Law of July 27, 2010 N 229-FZ; as amended by On January 1, 2016 by the Federal Law of May 2, 2015 N 113-FZ.

Tax agents - Russian organizations referred to in paragraph 1 of this article, which have separate subdivisions, are obliged to transfer the calculated and withheld tax amounts to the budget both at the place of their location and at the location of each of their separate subdivisions (paragraph as amended from January 1, 2001 by Federal Law of December 29, 2000 N 166-FZ; supplemented from September 2, 2010 by Federal Law of July 27, 2010 N 229-FZ.

(Paragraph as amended by Federal Law of November 28, 2015 N 327-FZ.

(The paragraph is additionally included from January 1, 2016 by the Federal Law of May 2, 2015 N 113-FZ)
8. Withheld by a tax agent from the income of individuals in respect of which he is recognized as a source of income, the aggregate amount of tax exceeding 100 rubles is transferred to the budget in accordance with the procedure established by this article. If the total amount of withheld tax to be paid to the budget is less than 100 rubles, it is added to the amount of tax to be transferred 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, in accordance with which tax agents paying income assume obligations to bear the costs associated with the payment of tax for individuals.

Commentary on Article 226 of the Tax Code of the Russian Federation

The Tax Code of the Russian Federation stipulates that personal income tax is transferred to the budget in a special order.

In most cases, tax is transferred to the budget not by taxpayers themselves, but by tax agents.

With regard to personal income tax, tax agents are recognized (Article 226 of the Tax Code of the Russian Federation):
- Russian organizations;
- collegia of lawyers, law offices and legal consultations;
- individual entrepreneurs;
- permanent representations in Russia of foreign organizations.

In the new version of Article 226 of the Tax Code, notaries in private practice and lawyers who have established lawyers' offices were added to tax agents.

This means that every time an organization or individual entrepreneur (from the ones listed above) pays income to individuals, this organization or individual entrepreneur acts as a tax agent. That is, he is obliged to calculate the tax, withhold it from the income of a taxpayer - an individual and transfer the withheld tax amount to the budget.

There are exceptions to the above rule. Clause 2 of Article 226 of the Tax Code of the Russian Federation states that the source of payment of income in some cases does not function as a tax agent.

So, they independently pay personal income tax:
- individual entrepreneurs - by income from entrepreneurial activity;
- private notaries and other persons engaged in private practice in accordance with applicable law - on income received from private practice.

In addition, individuals who receive, in particular, the following income must pay tax on their own:
- under contracts of a civil nature concluded with another individual who is not a tax agent (for example, such contracts include contracts for the lease and lease of property from another individual);
- from sources outside the Russian Federation;
- from the sale of property belonging to these persons by right of ownership;
- in the form of winnings paid by organizers of lotteries, sweepstakes and other risk-based games (including using slot machines).

In addition, the obligation to pay tax on their own is imposed on those individuals, when paying income to whom the tax agent was not able to withhold personal income tax (for example, when issuing income in kind).

The aforementioned taxpayers who pay tax on their own are required to submit a tax return to the tax office at their place of residence at the end of the year. The Tax Code of the Russian Federation establishes clear rules for the calculation, withholding and transfer of personal income tax by tax agents.

1. Tax at a rate of 13 percent is calculated on an accrual basis from the beginning of the tax period at the end of each month for all income taxed at this rate.

2. Tax at the rates of 35, 30 and 9 percent is calculated separately for each amount of income accrued to the taxpayer.

3. The tax is calculated without taking into account the income received by the taxpayer from other tax agents, and, accordingly, without taking into account the tax calculated and withheld from these incomes.

4. A tax agent may withhold the calculated tax only from the sums of money actually paid to the taxpayer (transferred to his account or accounts of third parties on his behalf). In this case, the amount of withholding cannot exceed 50 percent of the payment amount.

5. If the tax agent is unable to withhold tax from the taxpayer's income (for example, when issuing income in kind or when it is known in advance that the period during which the amount of calculated tax can be withheld will exceed 12 months), he is obliged to notify in writing about this to your tax office. Such a message must be sent within a month from the moment the relevant circumstances arise. Payment of tax at the expense of the tax agent's own funds is not allowed.

6. Excessively withheld tax amounts shall be returned by the tax agent to the taxpayer upon his written application.

7. Tax agents not withheld (not fully withheld) are collected by tax agents from individuals until the debt is paid in full.

The deadlines for the transfer of personal income tax by a tax agent to the budget are established in paragraph 6 of Article 226 of the Tax Code of the Russian Federation:
—————————— T ——————————— ¬
¦ Type of income ¦Date of transfer of tax to the budget¦
+—————————-+———————————+
¦Payment of wages ¦Day of receipt of cash in ¦
¦ (money for salary received to the bank ¦
¦ by check in the bank) ¦ ¦
+—————————-+———————————+
¦Payment of wages ¦Day of money transfer from the account ¦
¦ (the amount of the salary of the tax agent ¦
¦ transferred to bank ¦ ¦
¦ employee account or according to his ¦ ¦
¦ entrusted to third party accounts ¦ ¦
¦face) ¦ ¦
+—————————-+———————————+
¦Payment of wages from ¦Day following the day of payment ¦
¦ revenue of a tax agent ¦ salary ¦
+—————————-+———————————+
¦Payment of other types of income¦The day following the day of payment ¦
¦ in cash ¦ income ¦
+—————————-+———————————+
¦ Issuance of income in kind ¦The day following the day ¦
¦form actual retention ¦
+—————————-+———————————+
¦Providing income in the form of Day following the day ¦
¦material benefits ¦actual retention ¦
¦ ¦ calculated tax amount ¦
L —————————- + ———————————-

Consultations and comments of lawyers under Article 226 of the Tax Code of the Russian Federation

If you still have questions about Article 226 of the Tax Code of the Russian Federation and you want to be sure of the relevance of the information provided, you can consult the lawyers of our website.

You can ask a question by phone or on the website.

Art. 226 of the Tax Code of the Russian Federation (2017): questions and answers

Initial consultations are held free of charge from 9:00 to 21:00 daily Moscow time. Questions received from 21:00 to 9:00 will be processed the next day.

Regional Initiatives

How to make legislative initiatives from the regions proposed to the federal level more effective.

Article 226 of the Tax Code of the Russian Federation. Procedure and terms for payment of tax by tax agents

This was discussed at a round table held in the Federation Council. The discussion was attended by the Deputy Chairman of the Kostroma regional Duma Ivan Bogdanov. Since 1995, regional legislative assemblies have submitted about 7 thousand draft laws to the State Duma. However, only 540 became federal laws. V last years the percentage of successful bills has increased. The Council of Legislators plays an important role in promoting local initiatives to the federal level. “Today, a vertical of legislative power has been built at all levels, from municipal to federal,” commented Ivan Bogdanov, Deputy Chairman of the Kostroma Regional Duma. , region, and as a result the whole country, sometimes it is necessary to change federal laws. In order to quickly resolve these issues, we regularly meet and work out ways for the system to work without failures. For example, there are initiatives that, having passed the first reading, stalled, queued up and sometimes dragged on for years. Now we are submitting a proposal to the regulations of the Federation Council and the State Duma in order to establish specific dates for the adoption of such initiatives. Another problem is that it takes a very long time to get any feedback - positive or negative. We propose to introduce mechanisms so that the work goes like a conveyor belt, so that we can interact with the feds and remove these difficulties. The Kostroma region is doing well. Our initiatives go through the Council of Legislators and fall into the "cage", we receive an opinion and see their implementation. I would like to note our cooperation with colleagues from Crimea. They are very productive and effective, and we sometimes adopt something from them, and sometimes we speak out about the joint promotion of laws. Our task is to make sure that the percentage of laws initiated by the regions grows. "

Chapter 21 of the Tax Code of the Russian Federation Value Added Tax (VAT)

Article 143 Taxpayers

Article 144 Abolished

Article 145 Exemption from fulfillment of obligations of a taxpayer

Article 145.1 Exemption from the duties of a taxpayer of an organization that has received the status of a participant in a project to carry out research, development and commercialization of their results

Article 146 Object of Taxation

Article 147 Place of sale of goods

Article 148 Place of implementation of works (services)

Article 149 Operations not subject to taxation (exempt from taxation)

Article 150 Import of goods into the territory of the Russian Federation and other territories under its jurisdiction, not subject to taxation (exempt from taxation)

Article 151 Features of taxation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and exporting goods from the territory of the Russian Federation

Article 152 Abolished

Article 153 Tax base

Article 154 The procedure for determining the tax base when selling goods (works, services)

Article 155 Specifics of determining the tax base when transferring property rights

Article 156 Features of the determination of the tax base by taxpayers who receive income on the basis of commission agreements, commission agreements or agency agreements

Article 157 Specifics of determining the tax base and specifics of payment of tax in the implementation of transport transportation and the implementation of international communication services

Article 158 Features of determining the tax base when selling an enterprise as a whole as a property complex

Article 159 The procedure for determining the tax base when performing transactions on the transfer of goods (performance of work, provision of services) for their own needs and the performance of construction and installation work for their own consumption

Article 160 The procedure for determining the tax base when importing goods into the territory of the Russian Federation and other territories under its jurisdiction

Article 161 Features of the determination of the tax base by tax agents

Article 162 Features of determining the tax base, taking into account the amounts associated with payments for goods (works, services)

Article 162.1 Features of taxation in the course of reorganization of organizations

Article 162.2 Features of determining the tax base in the territories of the Republic of Crimea and the federal city of Sevastopol

Article 163 Tax period

Article 164 Tax rates

Article 165 Procedure for Confirming the Eligibility for Reimbursement in Case of Taxation at a Tax Rate of 0 Percent

Article 166 Procedure for calculating tax

Article 167 Moment of determination of the tax base

Article 168 Amount of Tax Required by Seller to Buyer

Article 169 Invoice

Article 170 The procedure for attributing tax amounts to the costs of production and sale of goods (works, services)

Article 171 Tax deductions

Article 171.1 Reinstatement of tax amounts accepted for deduction in respect of acquired or constructed objects of fixed assets

Article 172 Procedure for the application of tax deductions

Article 173 Amount of tax payable to the budget

Article 174 Procedure and terms for payment of tax to the budget

Article 174.1 Specifics of calculating and paying tax to the budget when carrying out operations in accordance with a simple partnership agreement (joint activity agreement), an investment partnership agreement, a property trust agreement or a concession agreement on the territory of the Russian Federation

Article 175 Deleted

Article 176 Tax refund procedure

Article 176.1 Declaration Procedure for Tax Refunds

Article 177 Terms and procedure for payment of tax when importing goods into the territory of the Russian Federation and other territories under its jurisdiction

Article 178 Abolished

Comments to Chapter 21 of the Tax Code of the Russian Federation - VAT (Value Added Tax)

VAT - value added tax

Since its inception, VAT has always evoked conflicting feelings among taxpayers, accountants and legislators. An indirect federal tax, this levy is a premium deduction on the cost of a product or service. For the first time VAT as a tax was applied in 1954 in France, replacing the rather burdensome tax on turnover. The main essence of this fiscal instrument is to reduce the tax burden on manufacturers, while shifting the main burden to intermediaries who resell goods and services.

In 1977, the EEC adopted a declaration on the extension of the VAT tax to all members of the economic community.

In the Tax Code of the Russian Federation, VAT is described and regulated by Chapter 21, which is constantly being amended and supplemented. An interesting fact is that none of the 35 articles of this chapter has a precise definition of value added tax. But all other points, such as the payment procedure, exemption of beneficiaries, deductions and other nuances, are described in all details.

Who is the VAT payer

all companies and private entrepreneurs using a common taxation system;
business entities engaged in imports and individuals transporting goods abroad

According to the provisions of the Tax Code of the Russian Federation, VAT must be paid when performing the following actions:

sale of goods and services;
redistribution of goods within the enterprise;
transfer of products for their own needs by private entrepreneurs;
construction, installation and commissioning works for their own needs;
export operations

Value added tax must be paid by the 25th day of each month with a quarterly submission of a declaration, an updated sample of which was approved by the Federal Tax Service in 2014. Responsibility for late filing of the declaration, non-payment or erroneous calculation of value added tax can be both administrative and criminal in nature.

Who does not pay value added tax

Entrepreneurs and companies with an income of less than 2 million rubles for three months following the reporting period are exempt from VAT tax. Categories of subjects are not considered to be VAT payers economic activity operating in the following tax regimes:

simplified taxation system (with the exception of operations related to the import of goods into the territory of the Russian Federation);
work on a patent;
activities with a single imputed tax;
work on the unified agricultural tax

VAT in 2017 - you need to know!

According to the latest provisions, the VAT rate in 2017 will not change, amounting to 10% for a narrow list of socially important goods and 18% for all other products and exported goods. Important nuances of current legislation can be listed in the following list:

explanations on the incorrect filling of the declaration and calculation errors are submitted only in electronic form;
the term of the bank guarantee for VAT refund has been extended to two months;
this taxation system includes any service on the Internet provided by foreign companies

Calculation of VAT in each individual case is a rather complicated operation, which must be dealt with by professional accountants. Numerous letters of the Federal Tax Service and the Ministry of Finance, which can be studied on the official websites of these state structures, are effective help in calculating the value added tax.

Tax Code of the Russian Federation Article 252. Expenses. Grouping expenses

1. For the purposes of this chapter, the taxpayer shall reduce the income received by the amount of the expenses incurred (except for the expenses specified in Article 270 of this Code).

Expenses are deemed justified and documented costs (and in the cases provided for in Article 265 of this Code, losses) incurred (incurred) by the taxpayer.

Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in a foreign state on the territory of which the corresponding expenses were incurred, and (or) by documents indirectly confirming expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.

(see text in previous)

2. Expenses, depending on their nature, as well as the conditions of implementation and directions of the taxpayer's activities, are divided into expenses related to production and sale, and non-operating expenses.

(as amended by Federal Law of 29.05.2002 N 57-FZ)

(see text in previous)

The paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ.

(see text in previous)

2.1. For the purposes of this chapter, expenses of newly created and reorganized organizations are recognized as the cost (residual value) of property, property and non-property rights that have a monetary value, and (or) obligations received by way of succession during the reorganization of legal entities that were acquired (created) by the reorganized organizations. before the completion date of the reorganization. The value of property, property and non-property rights that have a monetary value is determined according to the data and documents of tax accounting of the transferring party as of the date of transfer of ownership of the specified property, property and non-property rights.

(as amended by Federal Law of 26.11.2008 N 224-FZ)

(see text in previous)

The expenses of newly created and reorganized organizations are also recognized expenses (and in the cases provided for by this Code, losses) provided for by Articles 255, 260-268, 275, 275.1, 279, 280, 283, 304, 318-320 of this Chapter, incurred (incurred ) reorganized organizations in the part that was not taken into account by them in the formation of the tax base. For taxation purposes, these expenses are accounted for by the successor organizations in the manner and on the terms provided for in this chapter. The composition of such expenses and their assessment are determined according to the data and documents of tax accounting of the reorganized organizations as of the date of completion of the reorganization (the date of making an entry on the termination of the activities of each merged legal entity - in the case of reorganization in the form of merger).

Additional costs associated with the transfer (receipt) of property (property and non-property rights) during the reorganization of organizations for tax purposes are accounted for in the manner prescribed by this chapter.

Federal Law of 26.11.2008 N 224-FZ)

(see text in previous)

(Clause 2.1 was introduced by the Federal Law of 06.06.2005 N 58-FZ)

3. The specifics of determining expenses recognized for tax purposes for certain categories of taxpayers or expenses incurred in connection with special circumstances are established by the provisions of this chapter.

4. If some costs with equal grounds can be attributed simultaneously to several groups of costs, the taxpayer has the right to independently determine to which group he will classify such costs.

(as amended by Federal Law of 06.06.2005 N 58-FZ)

(see text in previous)

5. Expenses incurred by the taxpayer, the value of which is expressed in foreign currency, are accounted for together with expenses, the value of which is expressed in rubles.

The expenses incurred by the taxpayer, the value of which is expressed in conventional units, are accounted for together with the expenses, the value of which is expressed in rubles.

The recalculation of these expenses is made by the taxpayer depending on the method of recognition of such expenses chosen in the accounting policy for tax purposes in accordance with Articles 272 and 273 of this Code.

For the purposes of this chapter, the amounts reflected in the composition of the expenses of taxpayers shall not be subject to re-inclusion in the composition of his expenses.

(Clause 5 was introduced by the Federal Law of May 29, 2002 N 57-FZ)

Introduction. 3

Part 1. The structure of the general part of the Tax Code. 4

Section 1. General Provisions . 5

Chapter 1. Legislation on taxes and fees and other regulatory legal acts on taxes and fees. 5

Chapter 2. The system of taxes and fees in the Russian Federation .. 8

Section 2. Taxpayers and Payers of Fees. Tax agents. Representation in tax legal relations. 9

Chapter 3. Taxpayers and payers of fees. Tax agents .. 9

Chapter 4. Representation in relations regulated by legislation on taxes and fees 12

Section 3. Tax authorities. Customs. Bodies of state off-budget funds. Tax police bodies. Responsibility of tax authorities, customs authorities, bodies of state extra-budgetary funds, tax police and officials. 12

Chapter 5. Tax authorities, customs authorities. Bodies of state off-budget funds. Responsibility of tax authorities, customs authorities, bodies of state extra-budgetary funds and officials. 12

Chapter 6. Bodies of the tax police. thirteen

Section 4. General rules fulfillment of the obligation to pay taxes and fees . 14

Chapter 7. Objects of taxation. 14

Chapter 8. Fulfillment of obligations to pay taxes and fees. 14

Chapter 9. Changing the deadline for payment of tax and due, as well as penalties. twenty

Chapter 10. Requirements for the payment of taxes and fees. 23

Chapter 11. Methods of ensuring the fulfillment of obligations to pay taxes and fees. 24

Chapter 12. Offset and refund of overpaid or overly collected amounts .. 24

Section 5. Tax returns and tax control . 26

Chapter 13. Tax return. 26

Chapter 14. Tax control. 26

Section 6. Tax offenses and liability for their commission . 27

Chapter 15. General provisions on liability for tax offenses 27

Chapter 16. Types of tax offenses and responsibility for their commission. 29

Chapter 17. Costs associated with the implementation of tax control. thirty

Chapter 18. Types of violations by the bank of obligations stipulated by the legislation .. 31

Section 7. Appealing against acts of tax authorities and actions or omissions of their officials . 32

The procedure for appealing against acts of tax authorities and actions or inaction of their officials. 32

Chapter 20. Consideration of a complaint and making a decision on it. 33

Conclusion. 34

List of used literature: 35

Introduction

The tax system of the state with its market relations is the main conductor of state interests in regulating the economy, generating budget revenues, and ensuring the balance of participants in reproduction processes. Possession of the basics and features of the theory and practice of modern Russian taxation, the ability to navigate complex and often contradictory tax legislation, is fundamentally important for effective and high-quality work. The objectives of this work are:

1) study of structure, content and meaning general structure tax code;

2) study legislative framework regulating taxation in the Russian Federation;

3) study theoretical basis taxes.

When working on the course work, the following were studied: the Constitution of the Russian Federation; Tax Code of the Russian Federation; federal legislation in the field of taxation and their comments; articles from the "Tax Bulletin" magazine; textbooks and other literature on financial and tax law, as well as electronic versions of books by V.S. Proskurov; E.F. Mosina; Petrova G.V .; Boykova O .; Zhdanova A.A.

Part 1. The structure of the general part of the Tax Code

In essence, the Tax Code of the Russian Federation is divided into two parts: general and specific. Each of them divides in itself sections (there are 9 in total), which, in turn, are divided into chapters (28 chapters in total), consisting of articles (363 articles).

Let's take a closer look at the structure of the general part of the Tax Code. So, the general part includes 7 sections:

Section 1. General Provisions

Chapter 1. Legislation on taxes and fees and other regulatory legal acts on taxes and fees (from 1 to 11 articles)

Chapter 2. The system of taxes and fees in the Russian Federation (from 12 to 18 articles)

Section 2. Taxpayers and Payers of Fees. Tax agents. Representation in tax legal relations.

Chapter 3. Taxpayers and payers of fees. Tax agents (from 19 to 25 articles)

Chapter 4. Representation in relations regulated by legislation on taxes and fees (from 26 to 29 articles)

Chapter 5 .. Tax authorities, customs authorities. Bodies of state off-budget funds. Responsibility of tax authorities, customs authorities, bodies of state extra-budgetary funds and officials (from 30 to 35 articles)

Chapter 6. Tax Police Bodies (Articles 36 and 37)

Section 4. General rules for the fulfillment of the obligation to pay taxes and fees.

Chapter 7. Objects of taxation (from 38 to 43 articles)

Chapter 8. Fulfillment of obligations to pay taxes and fees (from 44 to 60 article)

Chapter 9. Changing the deadline for payment of taxes and fees, as well as penalties (from 61 to 68 articles)

Requirements for the payment of taxes and fees (from 69 to 71 articles)

Chapter 11. Methods of ensuring the fulfillment of obligations to pay taxes and fees (from 72 to 77 articles)

Chapter 12. Offset and return of overpaid or overly collected amounts (78 and 79 articles)

Section 5. Tax returns and tax control.

Chapter 13. Tax return (80 and 81 articles)

Chapter 14. Tax control (from 82 to 105)

Section 6. Tax offenses and liability for their commission.

Chapter 15. General provisions on liability for tax offenses (from 106 to 115 article)

Chapter 16. Types of tax offenses and responsibility for their commission (from 116 to 129 article)

Chapter 17. Costs associated with the implementation of tax control (130 and 131 items)

Chapter 18. Types of violations by the bank of obligations provided for by law (from 132 to 136 articles)

Section 7. Appealing against acts of tax authorities and actions or omissions of their officials.

Chapter 19. The procedure for appealing against acts of tax authorities and actions or inaction of their officials (from 137 to 139 articles)

Chapter 20. Consideration of a complaint and making a decision on it (from 140 to 142 articles).

Section 1. General Provisions

Chapter 1. Legislation on taxes and fees and other regulatory legal acts on taxes and fees

§one. Basic Provisions

The Tax Code establishes a system of taxes and fees levied in the federal budget, as well as general principles taxation and fees in the Russian Federation, including:

1) types of taxes and fees levied in the Russian Federation;

2) the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;

3) the principles of establishing, enacting and terminating the previously introduced taxes and fees of the constituent entities of the Russian Federation and local taxes and fees;

4) the rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees;

5) forms and methods of tax control;

6) responsibility for committing tax offenses;

7) the procedure for appealing against acts of tax authorities and actions (inaction) and their officials;

8) The Code applies to relations on the establishment, introduction and collection of fees in cases where this is directly provided for by the Code;

9) The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws and other regulatory legal acts on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code;

10) Normative legal acts of local self-government bodies on local taxes and fees are adopted by representative bodies of local self-government in accordance with the tax code;

11) Responsibility for committing tax offenses

12) The procedure for appealing against acts of tax authorities and actions (inaction) of their officials.

As well as compliance with tax legislation

The legislation on taxes and fees regulates power relations on the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense. To relations on the establishment, introduction and collection of customs payments, as well as to relations arising in the process of exercising control over the payment of customs payments, appealing against acts of customs authorities, actions (inaction) of their officials and bringing to justice the guilty persons, legislation on taxes and fees does not apply, unless otherwise provided by the Tax Code.

The Tax Code of the Russian Federation establishes the basic principles of legislation on taxes and fees:

1. Each person must pay legally established taxes and fees.

2. Taxes and levies may not be discriminatory and may not be applied differently based on social, racial, national, religious and other similar criteria.

3. Taxes and fees must be economically based and cannot be arbitrary.

4. It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation. and, in particular, directly or indirectly restricting the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restricting or creating obstacles to the economic activities of individuals and organizations not prohibited by law.

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

The persons specified in the first paragraph of this clause are referred to in this chapter as tax agents.

(as amended by Federal Law of 27.07.2006 N 137-FZ)

The specifics of calculating and (or) paying 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 revision of the Federal Law of 27.11.2017 N 354-FZ)

(as amended by Federal Laws dated 02.05.2015 N 113-FZ, dated 27.11.2017 N 354-FZ)

The calculation of the tax amount is made 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 obliged to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.

(as amended by the Federal Law of 02.05.2015 N 113-FZ)

(the paragraph was introduced by the Federal Law of 19.07.2009 N 202-FZ)

(as amended by the Federal Law of 02.05.2015 N 113-FZ)

(Clause 5 as amended by Federal Law of 19.07.2009 N 202-FZ (as revised on 27.12.2009))

6. Tax agents are obliged to transfer the amounts of the calculated and withheld tax not later than the day following the day the income is paid to the taxpayer.

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

(as amended by Federal Laws of December 29, 2000 N 166-FZ, of July 27, 2010 N 229-FZ, of 05/02/2015 N 113-FZ)

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

(as amended by Federal Law of 28.11.2015 N 327-FZ)

(the paragraph was introduced by the Federal Law of 02.05.2015 N 113-FZ)

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

(Clause 7.1 was introduced by the Federal Law of 30.11.2016 N 399-FZ)