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WHERE to pay taxes for a separate division

Where to pay taxes for a separate division

There are organizations, which have their own subdivisions.

In this case they have to pay taxes in a specific pattern, and in accordance with its specifications.

You will need

  • - Tax Declaration-
  • - Constituent documents of units.



Value added tax (VAT)subdivisions shall pay the parent organization. In the tax inspection at the registered office of the company to submit a declaration of income. As for the tax on personal income, you can pay both the location of the organization's core, and at an appropriate separate division. Responsibility for the provision of data on the income of individuals in this case lies with the parent organization.


The payment of the unified social tax (UST) andpension contributions made by the entire organization and its divisions. However, if the company's subsidiaries have their own accounts and a separate balance sheet, they are obliged to pay pension contributions and UST independently and in accordance with the charter.


Income taxes in the federal budget of the parent organization lists, and payment to the regional budget is carried out at the location of the organization and its separate divisions.


In the presence of units of transportvehicles registered at their address, they shall pay the transport tax in its own location. With regard to the land tax, it is necessary to pay in the presence of land plots recognized objects of taxation. As can act as a major organization, as well as its division as the payer.

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