No later than April 1, 2014, tax agents* for personal income tax must report on the income of individuals for the past 2013, as well as the amounts:
- accrued
- withheld
- transferred to the budget system of the Russian Federation
Personal income tax on such income.
*Tax agents for personal income tax purposes are recognized (Article 226 of the Tax Code of the Russian Federation):
- Russian organizations,
- IP,
- notaries engaged in private practice,
- lawyers who have established law offices,
- as well as separate divisions of foreign organizations in the Russian Federation,
from whom or as a result of relations with which the taxpayer** received the income specified in paragraph 2 of Article 226 of the Tax Code of the Russian Federation, are obliged to :
- calculate
- withhold from the taxpayer,
- pay the tax amount,
calculated in accordance with Article 224 of the Tax Code of the Russian Federation, taking into account the features provided for in Article 226 of the Tax Code of the Russian Federation.
