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How to transfer the tax to the budget

How to transfer the tax to the budget

All organizations, regardless of the form and type of activity and the applicable tax system should perform the duties of the taxpayer and tax agent.

Tax agents recognized organizations which are assigned in accordance with the Tax Code, the obligation to retain, calculation and transfer of taxes to the budget.

You will need

  • - Documents by calculations
  • - Withholding and transfer of taxes.



Do taxpayers and tax agentsthe same rights. Tax agents are obliged to promptly and properly withhold tax on income from funds paid to taxpayers to transfer it to the budget, and within 5 years to ensure maintenance of documents required for the calculation, withholding and transfer of taxes.


In the event that it is impossible to keep the amount ofincome tax, the tax agent must necessarily inform the tax authorities about the circumstances where they are registered, as well as the size of the outstanding amount. This needs to be done within one month from the date when it became aware of the circumstances.


The tax agent must keep records and assessed,and paid income. Accounting is organized in such a way that you can provide for each taxpayer to obtain information. In addition, the tax agent shall provide the documents with which you can control the accuracy of the calculation and withholding tax to the budget.


Duties of the tax agent for the transfer of the tax appear in these cases: - payment of the income of a foreign company that is not associated with its business deyatelnostyu-
- At payment of the income in the form of dividends, which by the taxpayer for income tax.


By means any dividend income, which is derived from the company in the distribution of profits on the shares owned by the recipient of the organization remaining after of taxation.


In order to determine the amountto be transferred to the budget from the income of the recipient of dividends, should determine the total amount to be distributed for the benefit of all taxpayers. This is followed to determine the amount of dividends received by an agent in the previous and current reporting period to the time of distribution of dividends.


Dividends accounted for prior periodsOnly under the condition that before it was not taken into account when determining the tax base. After that, you need to determine the ratio of dividends to be payable, and to find the difference between the total amount to be distributed dividends, and the amount received by the tax agent. Then, the resulting difference multiplied by the appropriate tax rate. If the result of calculations is negative, it does not appear the obligation to pay the tax. Compensation then also not produced.

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