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Transfer the employee to another branch of the personal income tax is transferred on a new place of registration

News - Legal advice 01.08.2017 at 14:24

News - Legal advice

The Russian Ministry of Finance clarified that if an employee of one branch

was transferred to work in another branch, consisting on the account in tax

authority at the place of its location, the amount of personal income tax, calculated and

withheld from the income of such an employee, should be listed in the budget

at the place of registration of another branch. While the employment contract shall

to be entered into the additional agreement with the new workplace (letter

, Department of tax and customs policy of the Ministry of Finance of Russia from July 12,

, 2017 No. 03-04-05/44417).

Recall that the transfer of employees from the

one branch to the other is carried out by the General rules

article 72 of the Labor code, for the transfer of an employee from the

one structural unit to another.

the aggregate

the amount of tax calculated and withheld by the tax agent

the taxpayer in respect of which he is acknowledged as a source of income,

shall be paid to the budget at the place of registration of the tax agent to the tax

body (item 7 of article 226 of the Tax code).