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How to pass on the personal income tax 2 separate units

How to pass on the personal income tax 2 separate units

The Finance Ministry and the Federal Tax Service is no consensus, whether the organization should be having a separate division, report on Form 2-PIT at his place of residence or at the location of the parent organization.

However, experts are inclined to believe that a properly fed 2-PIT at the location of a separate division.

You will need

  • Form 2-PIT, CPT codes OKATO and separate subdivision

instructions

1

Tax on personal income paid inthe budget of the administrative-territorial entity (hereinafter - ATO), which is an organization or a separate unit. Information on the income of the parent organization employee submitted to the tax authority at the place of its location, and employee of a separate division - at the location of a separate division.

2

If during the period a person on incomewhich is filled with reference 2-PIT, worked in several separate units located on the territory of different administrative-territorial entities, that his income is served several inquiries, by the number of ATO. If an employee was involved in the parent organization, and in a separate unit (or several), which are again the same across the ATO, the certificates of his income must also be several.

3

If the employee worked during the year in different parts of the organization, but in the territory of the same ATO, - reference 2-PIT supplied one.

4

If a separate division not allocated toseparate balance sheet and does not have its own checking account, the experts believe it appropriate to assign responsibility to report earnings of employees in the parent organization, but direct reference to it no law.

5

Information on personal income in the form2-PIT is issued on behalf of the legal entity. If it is signed by the head of a separate division, then it should be for this power of attorney to represent the interests of the organization with the tax authorities. In this case, the certificate shall be certified as printing units.

6

The key point in filling the reference 2-PIT onseparate unit is a true indication of OKATO code, ie the code of administrative-territorial unit, and the CPT code (for location of a separate organizational unit). In the rest of the form 2-PIT is filled in the same way as in the parent organization.

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