The specifics of tax calculation by agents are described in Art. 226 of the Tax Code of the Russian Federation. The same norm defines the procedure and terms for the payment of the calculated amounts to the budget by these entities. Let's consider the article in more detail.
Subjects
Tax agents under Art. 226 of the Tax Code of the Russian Federation recognizes registered and operating in Russia:
- Organizations.
- Notaries and lawyers in private practice.
- Individual entrepreneurs.
This category also includes separate divisions of foreign companies. Tax agents are distinguished from payers by their duties. Their circle includes the calculation, deduction and direction of taxes from the incomes that their employees receive to the budget. Deductions from the profits of lawyers are made by bureaus, collegiums and legal consultations.
General procedure (paragraph 2 of article 226 of the Tax Code of the Russian Federation)
Taxes are charged and paid in respect of any income of the payer, the source of which is the agent (individual entrepreneur/organization). The exception is income, the calculation and deduction of which is made in accordance with the norms 214.3-214.6, 227-228 and Art. 226.1 of the Tax Code of the Russian Federation. When calculating, the previously withheld amounts are counted. In the cases specified in Article 227.1, payments are reduced by the amount of fixed advances paid by the subjects. 
Calculation specifics
Calculation of tax amounts under Art. 226 of the Tax Code of the Russian Federation is carried out on the date on which the payer actually received income. It is determined in accordance with article 223. The calculation is made on an accrual basis from the beginning of the period in relation to all income. An exception is the profit that is received from equity participation in the enterprise. With regard to income subject to taxation, the rate provided for in paragraph 1 of Article 224 is applied. When calculating, the amounts withheld from the payer in the previous months of the reporting period are taken into account. Deductions from profits for which different rates are used, as well as income received in connection with equity participation, are calculated separately for each payment. The calculation is carried out without taking into account receipts from other agents and the amounts of mandatory payments withheld by them. 
Retention
In the fourth paragraph of Art. 226 of the Tax Code of the Russian Federation states that the collection of tax on the income of the payer is carried out upon their actual payment. In the event that the subject receives profit in kind or in the form of material benefit, it is carried out at the expense of any amounts of money paid by the agent. The amount of the deduction charged cannot be more than 50% of the cash income. This paragraph does not apply to agents acting as credit institutions with respect to the withholding and deduction of tax amounts from profits received by their clients in the form of material benefits. The exception is direct employees of such companies. 
Impossibility of retention (paragraph 5 of article 226 of the Tax Code of the Russian Federation)
In some cases, the agent cannot collect and, accordingly, deduct the established tax amounts from the payer's income. In these situations, the subject must, no later than 1.03 of the period following the year ended in which the specified circumstances occurred, send a notification to the control body and the subject from which no withholding was made. It indicates the amount of profit and tax not deducted to the budget. The form of the notice and the procedure for sending it are determined by the executive federal institution of power.
Important point
In paragraph 5 of Art. 226 of the Tax Code of the Russian Federation it is said separately about tax agents - domestic companies with separate divisions, companies classified as largest payers, as well as individual entrepreneurs registered with the control service at the place of their activities related to the use of UTII or the patent system of taxation. They need to report on the amounts of profit from which no withholding was made, as well as the amount of payments not deducted to the budget in the manner prescribed in paragraph two of Article 230. 
Term
It is defined in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation. Agents must calculate and withhold the established amounts no later than the day following the date of payment of profits. P. 6 Art. 226 of the Tax Code of the Russian Federation also provides that if income is provided to the subject in the form of benefits for the period of disability (sickness), including for caring for sick children, as well as in the form of vacation pay, the transfer must be made no later than the last date of the month in which said payments were made.
To what budget should the amounts be deducted?
In paragraph seven of Art. 226 of the Tax Code of the Russian Federation states that payments are made at the place of residence (registration) of the agent, unless otherwise provided by law. Agents - organizations in whose structure separate divisions are formed, must transfer the calculated and withheld amounts both to the budget at the address of their location and the location of their branches. Individual entrepreneurs using the patent system or UTII must make mandatory payments at the place of registration. 
Calculation for separate divisions
The tax payable to the budget at the location of the branch of the company is set in accordance with the amount of profit subject to taxation, accrued and paid to employees. The calculation is also made based on the amount of income received under civil law agreements, which were concluded by a separate subdivision with individuals.
Cumulative amount
Withheld by the agent from the profits of individuals, in relation to whom he is recognized as a source of income, the total amount of tax, more than 100 rubles, is sent to the budget in the manner prescribed by the article in question. If the total amount of the payment is less than 100 rubles, the amount is added to the deduction payable in the next month, but no later than December of the current period.
Additionally
The law does not allow the payment of tax payers at the expense of the agent. When concluding contracts and making other transactions, it is prohibited to include clauses in their terms, according to which entities paying profits assume the costs related to the deduction of amounts for individuals to the budget.
Art. 226 of the Tax Code of the Russian Federation: comments
The occurrence of obligations of a tax agent is associated with the payment of income by them to individuals. The subject is not entitled to refuse them if he acts as a source of income for payers. Meanwhile, there is a dispute over the issue of advance payments to employees under the terms of civil law agreements. According to a number of officials of the Ministry of Finance and some judges, the payment of funds for services not yet provided or work not performed obliges the enterprise to withhold income tax and deduct it to the budget. However, in practice there are a number of decisions in which it is determined that the advance cannot be considered as an object of taxation until the fulfillment of obligations by an individual. 
natural form of income
In cases where an enterprise has paid off products to an individual, and in addition to this income, no cash payments have been made to it, the company cannot withhold income tax. In such a situation, the employee himself must carry out the calculation and payment of personal income tax to the budget. Along with this, the enterprise has an obligation under paragraph 5 of Art. 226 of the Tax Code of the Russian Federation send a notice to the control body about the inability to withhold tax and transfer it to the budget. The article specifies a one-month notice period. Law No. 113 extended this period. Thus, the enterprise is obliged to send a notification in accordance with paragraph 5 of Art. 226 of the Criminal Code of the Russian Federation no later than 1.03 of the year following the expired year, in which, accordingly, the withholding was not carried out. This rule is effective from 1 Jan. 2016
Article changes
In addition to increasing the period for notifying the control authorities and the payer of the impossibility of withholding, other amendments were made to the norm under consideration. In particular, they touched on paragraph 6. Art. 226 of the Tax Code of the Russian Federation establishes a single date for the transfer of tax. It coincides with the number following the day of the actual payment of income. In the previous edition, vacation pay and sick leave tax had to be deducted on the day they were received by individuals. In the amended article, this deadline has been moved to the end of the month in which these payments were made.
Conclusion
From January 1, 2015, the second paragraph of Art. 226 of the Tax Code began to operate in the version of Federal Law No. 368. In connection with the changes made to Article 227.1 regarding the need to pay a fixed advance payment by citizens of foreign states working in Russia for hire from individual entrepreneurs or organizations (if their entry does not require obtaining visas), the total amount of personal income tax on the profits of payers, which is subject to withholding by agents, must be reduced by the amount of these already made payments. In addition to the amendments already made to the norm under consideration, several more additions are being discussed. In this regard, experts recommend that tax agents regularly review updates in legislation in order to take them into account in a timely manner and comply with the instructions. Additional clarifications on specific issues related to the calculation, withholding and payment of personal income tax can be obtained directly from the territorial division of the Federal Tax Service. Timely information received will prevent violations of tax laws.
