Where to pay taxes for a separate division

There are organizations which have their own subdivisions. In this case, they have to pay taxes on a specific scheme and in accordance with its specification.

You will need

• - tax Declaration;
• - constituent documents of the units.

Instruction

1. The value added tax (VAT) for separate subdivisions shall pay the parent organization. In this case a tax inspection at the legal address of the company is submitted a Declaration of income. As regards the tax on incomes of physical persons, it is possible to pay at the location of the primary organization and address of the relevant separate subdivision. Responsibility for the provision of data on incomes of physical persons in this case lies with the parent organization.
2. The payment of the unified social tax (UST) and pension contributions carried out entirely for the organization and its units. However, if the company's branches have their own settlement account and separate balance, they are obliged to pay pension contributions and the UST alone and in accordance with the Charter.
3. Income taxes in the Federal budget lists the parent organization, and payment to the regional budget is made at the location of the organization and its separate divisions.
4. If the units of the company vehicles registered at their address, they shall pay transport tax on their own at the location. With regard to land tax, it is payable upon availability of land, the recognized objects of taxation. As the payer can act as the main organization and its subsidiaries.