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WHERE to pay taxes for a separate unit


Where to pay taxes for a separate unit</a>

There are organizations that have their own separate units.

In this case, they must pay taxes according to a certain scheme and in accordance with their specification.

You will need

  • - tax return-
  • - constituent documents of subdivisions.



Value Added Tax (VAT) forSeparate units must be paid by the parent organization. At the same time, the income tax return is submitted to the tax office at the company's legal address. As for the personal income tax, it can be paid both at the location of the main organization and at the address of the corresponding separate subdivision. Responsibility for the provision of data on the incomes of individuals at the same time lies with the parent organization.


Payment of the unified social tax (UST) andPension contributions are carried out entirely on the organization and its divisions. However, if the branches of the company have their own settlement accounts and a separate balance sheet, they are obliged to pay pension contributions and unified social tax independently and in accordance with the charter.


Taxes on profits in the part of the federal budget are transferred by the parent organization, and payments to the regional budget are made at the location of the organization and its separate subdivisions.


If there are transportFunds registered at their address, they pay the transportation tax independently at their location. As for land tax, it must be paid in the presence of land plots, recognized objects of taxation. As the payer can act as the main organization, and its subdivision.

WHERE to pay taxes for a separate unit Was last modified: May 23rd, 2017 By Teelaytb
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