of December 11, 2012 No. 6888/0/61-12/17-1115
The State Tax Service of Ukraine, being guided by article 52 of the Tax Code of Ukraine, considered your letter concerning feature of the tax discharge on the income of physical persons by separate division and within competence reports the following.
The payment procedure (transfers) of income tax is provided in the budget by Art. 168 of the Section IV of the Tax code of Ukraine (further - the Code) according to which the tax withheld from the income of residents is subject to transfer in the budget according to regulations of the Budget code. At the same time, obligations on charge, deduction and payment (transfer) of tax in the budget are assigned to the tax agent who charges (pays) the taxable income for benefit of the taxpayer, shall hold tax on the amount of such income at his expense, using the tax rate determined in the corresponding Items of Art. 167 of the Code.
According to item 2 of Art. 64 of the Budget code of Ukraine the income tax which is paid in the tax agent - the legal entity (its branch, department, other separate division) or representation of the nonresident - the legal entity, is enlisted in the corresponding local budget on its location (arrangement) in amounts of the tax accrued on the income which is paid to physical person.
Also it is provided by subitem 168.4.3 of item 168.4 of Art. 168 of the Code that tax amounts on the income added by separate division for benefit of physical persons for the accounting period are transferred into the local budget on the location of such separate division.
If the separate division is not authorized to charge (to pay) income tax, for such separate division all duties of the tax agent are fulfilled by the legal entity. The tax on the income accrued to employees of separate division is transferred into the local budget on the location of such separate division.
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