The specifics of tax calculation by agents is described in Art. 226 of the Tax Code of the Russian Federation. The same norm defines the procedure and terms for payment of the calculated amounts to the budget by these entities. Consider the article in more detail. 
Subjects
Tax agents according to Art. 226 of the Tax Code of the Russian Federation are recognized and operating in Russia:
- Organization.
- Private notaries and lawyers.
- Individual entrepreneurs.
Separate subdivisions of foreign companies are also referred to this category. Tax agents from payers are distinguished by their responsibilities. Their circle includes the calculation, withholding and direction of taxes on income received by their employees to the budget. Deductions from the profit of lawyers are carried out by bureaus, colleges and legal consultations.
General procedure (clause 2 of article 226 of the Tax Code)
Taxes are charged and paid in respect of any payer profit, 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. When calculating, the previously withheld amounts are counted. In the cases specified in Section 227.1, payments are reduced by the amount of fixed advances paid by entities. 
Calculation specifics
Calculation of tax amounts under Art. 226 of the Tax Code is effected at the date on which the payer actually received income. It is determined by article 223. The calculation is made in accrual order from the beginning of the period in relation to all income. The exception is the profit that is received from equity participation in the enterprise. In respect of income subject to taxation, the rate provided for in paragraph 1 of Article 224 shall apply. The calculation shall include the amounts withheld from the payer in the previous months of the reporting period. Deductions from profit in respect of which other rates are used, as well as receipts that were received in connection with equity participation, are calculated separately for each payment. Calculation is carried out without taking into account receipts from other agents and the amounts of obligatory payments withheld by them. 
Retention
In paragraph four of Art. 226 of the Tax Code of the Russian Federation it is said that taxation on the income of the payer is made upon their actual payment. In the event that the subject makes a profit in kind or in the form of material benefit, it is carried out at the expense of any monetary amounts paid by the agent. The amount of the deduction charged may not exceed 50% of the cash income. This clause does not apply to agents acting as credit organizations with respect to withholding and deduction of tax amounts from profits received by their clients in the form of material benefits. An exception are direct employees of such companies. 
The impossibility of retention (paragraph 5 of article 226 of the Tax Code)
In some cases, the agent cannot levy and, accordingly, deduce the established tax amounts from the payer's income. In these situations, the entity must notify not later than 1.03 of the period following the end of the year in which the specified circumstances took place, the notification to the controlling authority and the entity from which the deduction was not made. It indicates the amount of profit and tax not deducted to the budget. The form of notification, the procedure for its direction shall be determined by the executive federal institute 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 having separate divisions, companies assigned to the largest payers, as well as individual entrepreneurs registered in the control service at the place of their activity related to the application of UTII or the patent taxation system. They must be informed of the amounts of profit from which no deduction was made, as well as the amount of payments not paid 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.Agents must carry out the calculation and deduction of the established amounts no later than the day that follows the number of payment of profit. P. 6, Art. 226 of the Tax Code of the Russian Federation also provides that in the case of providing the subject with income in the form of benefits for the period of incapacity for work (illness), including for caring for sick children, as well as in the form of vacation pay, the transfer should be made no later than the last date of the month in which specified payments were made.
What budget should be allocated to?
In paragraph seven of Art. 226 of the Tax Code of the Russian Federation states that payments are made at the agent's place of residence (accounting), unless otherwise provided by law. Agents - organizations in the structure of which separate subdivisions 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 established in accordance with the amount of profit to be taxed, accrued and paid to employees. The calculation is also based on the amount of income received under civil law agreements, which were concluded by a separate unit with individuals.
Total amount
The agent withheld from the profits of individuals, in relation to which 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 this article. 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 forbidden to include reservations in their conditions under which entities paying profit take on the costs of deducting amounts for individuals to the budget.
Art. 226 of the Tax Code: comments
The emergence of tax agent liabilities is associated with their payment of income to individuals. An entity is not entitled to refuse them if it acts as a source of income for payers. Meanwhile, there is a dispute over the issue of payment of advances 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 that have not yet been provided or work that has not been performed obliges the company to withhold income tax and pay it to the budget. However, in practice there are a number of decisions in which it is determined that an advance cannot be considered as an object of taxation until the individual fulfills his obligations. 
Income form
In cases where an enterprise paid its products to an individual, and besides this income, no cash payments were made to him, 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 to send a notice to the supervisory authority about the inability to withhold tax and transfer it to the budget. The article indicates the one-month period for notification. Law No. 113, this period was increased. Thus, the company must 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 that follows the past, in which, accordingly, no deduction was made. This rule is valid from Jan 1. 2016 year
Article Changes
In addition to increasing the time period for notifying the control authorities and the payer of the impossibility of holding a deduction, other amendments were made to the considered norm. In particular, they referred to paragraph 6. Art. 226 of the Tax Code sets 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 version, vacation and sick leave tax was to be deducted on the day they were received by individuals. In the amended article, this period is postponed to the end of the month in which these payments were made.
Conclusion
Since January 1, 2015, clause two of Art. 226 of the Tax Code began to act as amended by Federal Law No. 368. In connection with the amendments made to Article 227.1 regarding the need to pay a fixed advance payment by foreign citizens working in Russia for hire by individual entrepreneurs or in organizations (if their entry does not require visas), the total amount of personal income tax on the profit of payers, which is to be withheld by agents, should be reduced by the amount of these payments already made. In addition to the amendments that have already been made to the norm in question, several more additions are being discussed. In this regard, experts recommend that tax agents regularly review updates to the legislation for timely adoption of information and compliance with the requirements. Additional clarifications on specific issues relating to the calculation, deduction and payment of personal income tax can be obtained directly from the territorial division of the Federal Tax Service. Timely information received will prevent tax violations.
