LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 14, 2013 No. ED-4-3/4239

About transfer of income tax

The Federal Tax Service sends for use in work the letter of Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation of 28.02.2013 N 03-04-07/5806 concerning transfer of the income tax withheld from cash allowance of the military personnel.

Bring the specified letter to subordinate tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 28, 2013 No. 03-04-07/5806

The department of tax and customs and tariff policy sends for use in work the letter of the Ministry of Finance of the Russian Federation of 27.02.2013 N 03-04-08/5704 concerning transfer of the income tax withheld from cash allowance of the military personnel of the Armed Forces of the Russian Federation.

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 27, 2013 No. 03-04-08/5704

According to the order of the Government of the Russian Federation of 21.12.2011 of N ISh-P4-9066 concerning transfer of the income tax withheld from cash allowance of the military personnel of the Armed Forces of the Russian Federation, the Ministry of Finance of the Russian Federation by results of the carried-out work on its realization reports.

According to Item 1 of article 83 of the Tax Code of the Russian Federation (further - the Code) for the purpose of carrying out tax control of the organization which part the separate divisions located in the territory of the Russian Federation are are subject to registration in tax authorities in the location of each separate division.

According to Item 1 of article 226 of the Code the Russian organizations from which or as a result of the relations with which the taxpayer gained income, are recognized tax agents and shall estimate, hold at the taxpayer and pay the estimated tax amount.

By Item 7 of article 226 of the Code it is determined that tax agents - the Russian organizations having separate divisions shall transfer the estimated and withheld tax amounts into the budget both for the place of the stay, and for the location of each separate division.

Thus, the tax amount estimated and withheld from cash allowance of the military personnel shall be paid to the budget for the location of military units according to the procedure, stipulated in Item the 7th article 226 of the Code.

Proceeding from stated, in case of transfer of income tax through Federal state institution "Single Settlement Center of the Ministry of Defence of the Russian Federation" (further - FKU "ERTs MO Russian Federation") needs to consider the following.

FKU "ERTs MO Russian Federation" is not tax agent concerning the specified military personnel passing military service in military units and divisions of the Ministry of Defence of the Russian Federation.

According to Item 1 of article 26 of the Code the taxpayer can participate in the relations regulated by the legislation on taxes and fees through the legal or authorized representative if other is not provided by the Code. These rules extend to tax agents.

According to Items 1 and 3 of article 29 of the Code the authorized representative of the taxpayer organization the physical person or legal entity authorized by the taxpayer is recognized to represent its interests in the relations with tax authorities which performs given power based on the power of attorney issued according to the procedure, established by the civil legislation of the Russian Federation.

In this case the Ministry of Defence of the Russian Federation, being tax agent concerning the income paid to the military personnel having the right to participate in the relations regulated by the legislation on taxes and fees by proxy of the representative - FKU "ERTs MO Russian Federation" to whom since January 1, 2012 functions of financial provision on payment of cash allowance to the military personnel of the military units deployed in the territory of subjects of the Russian Federation are assigned.

For transfer of income tax in the budget system of the Russian Federation by proxy of the representative of the Ministry of Defence of the Russian Federation of FKU "ERTs MO Russian Federation", FKU "ERTs MO Russian Federation" represents to territorial authority of the Federal Treasury in the place of servicing the Request for cash expense reduced (form code on KFD 0531851) separately on each separate division of the Russian Defense Ministry or the Summary request for cash expense (form code on KFD 0531860) (further - the Request) filled taking into account the following features:

- in the field "Name of the Client" of heading part of the Request is specified the abbreviated name of FKU "ERTs MO Russian Federation";

- in the field "Number of Personal Account" of heading part of the Request is specified open FKU "ERTs MO Russian Federation" number of personal account of the receiver of budgetary funds;

- in the fields "INN" and "check point" of the Request for cash expense reduced (in the columns "INN" and "check point" of Section 2 of the Summary request for cash expense) INN and the check point of separate divisions the Russian Defense Ministry which are appropriated to them in accordance with the established procedure are specified;

- in the field "Bank account number" of the Request is specified the account number open for territorial authority of the Federal Treasury on the balance sheet account N 40101 "The Income Distributed by Bodies of the Federal Treasury between Budgets of the Budget System of the Russian Federation" in the location of separate divisions of the Russian Defense Ministry;

- in the field "Code under RCATU" of the Request is specified code under RCATU in the location of separate division of the Russian Defense Ministry.

Based on Requests territorial authority of the Federal Treasury in the place of servicing of FKU "ERTs MO Russian Federation" "Payer" - the name of territorial authority of the Federal Treasury with indication of in brackets of the abbreviated name of FKU "ERTs MO Russian Federation" draws up personal payment orders on each separate division of the Russian Defense Ministry in which fields "Payer's INN" and "Check Point of the Payer" are specified according to INN and the check point of separate divisions the Russian Defense Ministry, and in the field.

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