Separate subdivision income tax: practical recommendations

Recall that from January 1, 2017, income tax at a rate of 3% is credited to the federal budget, and at a rate of 17% - to the regional budgets of the constituent entities of the Russian Federation (clause 1, article 284 of the Tax Code of the Russian Federation).

At the location of the head unit of the organization (SE), it is always profitable (clauses 1, 2 of article 288 of the Tax Code of the Russian Federation, letter dated February 1, 2016 No. 03-07-11 / 4411):

• to the federal budget;
• to the regional budget in the part attributable to the SOE.

At the location of a separate subdivision (SD), it is necessary to pay tax to the regional budget in the part attributable to the OP (clause 2 of article 288 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 19.05.16 No. 03-01-11 / 28826, dated 1.02 .16, No. 03-07-11/4411).

If the EP and the organization are located in the same constituent entity of the Russian Federation, the tax for the EP can be paid at the location of the SE (letters of the Ministry of Finance of Russia dated November 25, 2011 No. 03-03-06 / 1/781, dated July 9, 2012 No. 03-03 -06/1/333).

When there are several EPs in one subject of the Russian Federation, it is possible to pay tax to the regional budget both at the location of each of them and at the location of a separate subdivision for all EPs located in this region of the Russian Federation (letters of the Ministry of Finance of Russia dated February 18, 2016 No. 03-03-06/1/9188, dated July 9, 2012 No. 03-03-06/1/333).

When paying tax through a responsible OP or through a GP (centralized tax payment), the entire amount of tax is transferred to the budget of a constituent entity of the Russian Federation in one payment.

You can switch to centralized tax payment only from the beginning of the year. According to paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, if an organization chooses this method of paying tax, then it should be indicated in the accounting and notify the tax authorities before December 31 of the year preceding the transition (see table).

The procedure for notifying tax authorities about the transition to centralized payment of income tax
Situation	Notification Form	Which IFTS to apply to (Appendix No. 3 to the letter dated December 30, 08 No. ShS-6-3 / 986)
Transition to payment of tax at the place of registration of SOEs for EPs located in the same subject of the Russian Federation	Notice #1	IFTS at the place of registration of the state enterprise
	Notice #2	IFTS at the place of registration of the EP
Transition to payment of tax at the place of registration of the responsible EP for all EPs located in the same constituent entity of the Russian Federation	Notice #1	IFTS at the place of registration of the responsible EP
	Copy of notice No. 1	IFTS at the place of registration of the state enterprise
	Notice #2	IFTS at the place of registration of the EP, through which you will not pay tax

In order to pay tax through the responsible SP or through the SOE for a new SP, you must notify the tax authorities within 10 working days after the end of the reporting period in which it was created:

• if in the region where the OP was created, there used to be only a GP or only one OP, notifications should be sent in the order indicated;
• if in the region where the EP was created, the tax is already paid centrally, then notification No. 2 should be submitted to the Federal Tax Service at the place of registration of the responsible OP (GP) and the IFTS at the place of registration of the new OP.

Calculation of the profit share and income tax for a separate division

For income tax, the Tax Code of the Russian Federation introduced special rules for determining the tax base for separate divisions and the parent organization.

The tax base of a unit is determined based on its share of profit in the base for the entire organization as a whole (paragraph 1, clause 2, article 288 of the Tax Code of the Russian Federation).

At the same time, the following indicators are used to calculate the division's profit share:

• labor indicator (average number of employees or the amount of labor costs);
• residual value of depreciable property.

The amount of tax paid to the regional budget (advance payment) attributable to a separate subdivision (SD) is calculated at the end of each reporting or tax period as follows.

1. Which of the two indicators will be used for the calculation is selected:

1. the average number of employees of the EP;
2. or labor costs of the OP.

The selected indicator should be fixed in the tax accounting policy. At the same time, it cannot be changed before the end of the year (clause 2, article 288, article 313 of the Tax Code of the Russian Federation).

If the average number of employees is used for calculation, then the share of the average number of employees of the EP for the reporting (tax) period should be determined using the formula:

The share of the average number of employees of the OP = The average number of employees of the OP / The average number of employees of the entire organization X 100%.

Note that, according to the opinion, the indicator of the average number of employees of the EP is determined based on the indicators of the average number of employees, determined on the basis of the actual place of their labor activity.

The place of actual implementation of activities is determined on the basis of the following primary documents:

• orders (instructions) on hiring, transferring an employee to another job, granting leave, termination (termination) of an employment contract with an employee (dismissal);
• employee's personal card; timesheet and payroll and timesheet;
• payroll.

The number of employees on the payroll for each day must correspond to the data of the time sheet, on the basis of which the number of employees is established. In addition, the place of employment must be fixed in the employment contract with the employee.

2. If the calculation uses the labor costs of the EP, then it is necessary to determine the share of the labor costs of the EP for the reporting (tax) period according to the formula:

Labor costs of the EP according to tax accounting data / Labor costs of the entire organization according to tax accounting data Х 100%.

In this case, the composition of labor costs is most logically determined in accordance with Art. 255 of the Tax Code of the Russian Federation.

3. The share of the residual value of depreciable fixed assets used by the EP for the reporting (tax) period is determined according to the formula (clause 1 of article 257, clause 3 of article 256, clause 2 of article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 06.10.10 No. 03-03-06/1/633):

Average cost of depreciable fixed assets used by OP/Average cost of depreciable fixed assets of the entire organization X 100%.

The average cost of fixed assets, both a separate division and the organization as a whole, is calculated according to tax accounting data (clause 4 of article 376 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 10.04.13 No. 03-03-06 / 1/11824) as follows way.

The average cost of fixed assets for the reporting period is calculated by the formula:

(Residual value of fixed assets on January 1 + ... + Residual value of fixed assets on the 1st day of the last month of the reporting period + Residual value of fixed assets on the 1st day of the month following the reporting period) / (Number of months in the reporting period +1 (4, 7 or 10)).

The average cost of fixed assets for the tax period (year) is calculated by the formula:

(Residual value of fixed assets as of January 1 + … + Residual value of fixed assets as of December 1 + Residual value of fixed assets as of December 31) / 13.

If the EP was created during the year, then the residual value of the fixed assets of this EP is calculated according to the same formulas, and for the months when the EP has not yet been created, the residual value of its fixed assets in the calculation is assumed to be zero (letter of the Ministry of Finance of Russia dated July 6, 2005 No. No. 03-03-02/16).

4. We determine the profit share of the OP for the reporting (tax) period according to the formula (clause 2 of article 288 of the Tax Code of the Russian Federation):

The share of profits of the OP (line 040 of Appendix No. 5 to Sheet 02) \u003d (The share of the average number of employees of the OP (or the Share of labor costs of the OP) + The share of the residual value of depreciable fixed assets used by the OP) / 2.

The amount of income tax on OP (line 070 of Appendix No. 5 to Sheet 02) = Profit for the whole organization (line 030 of Appendix No. 5 to Sheet 02) X Profit share of the OP (line 040 of Appendix No. 5 to Sheet 02) X Regional rate ( line 060 of Appendix No. 5 to Sheet 02).

At the same time, profit on OP (Profit as a whole for the organization X Share of profit of OP) is indicated on line 050 of Appendix No. 5 to Sheet 02.

6. After that, monthly advance payments for the next quarter are calculated according to the formula (clause 10.8 of the Procedure for filling out the declaration approved by order of the Federal Tax Service of Russia dated 10/19/16 No. ММВ-7-3 / [email protected](hereinafter - the Procedure for filling out the declaration), letter of the Federal Tax Service of Russia dated 13.10.11 No. ED-4-3 / 16970):

The amount of the monthly advance payment of the OP in the quarter following the reporting period (lines 220, 230, 240 of subsection 1.2 of Section 1 for the OP) = The amount of the monthly advance payment to the budget of the constituent entities of the Russian Federation as a whole for the organization in the quarter following the reporting period (line 310 of the Sheet 02) X Profit share of the OP for the reporting period (line 040 of Appendix No. 5 to Sheet 02).

Example

An organization located in the city has two separate divisions, conditionally OP 1 and OP 2.

The organization uses “labor costs” as a labor indicator when calculating the profit share. Let's assume that according to the results of the 1st quarter. In 2017, the tax base for income tax for the whole organization amounted to 200,000 rubles.

Labor costs according to tax accounting data amounted to:

for the organization as a whole - 200,000 rubles. at the head office - 100,000 rubles. for OP 1 - 40,000 rubles; for OP 2 - 60,000 rubles. Average residual value of depreciable property as of April 1, 2017:
for the organization as a whole - 800,000 rubles. at the head office - 400,000 rubles. for OP 1 - 200,000 rubles; for OP 2 - 200,000 rubles.

Let's distribute the tax base of the organization for the 1st quarter of 2017 between the head office and its separate divisions.

To do this, we define:

share of labor costs for:

head office: 100,000 rubles. : 200 000 rub. x 100% = 50%; OP 1: 40,000 rubles. : 200 000 rub. x 100% = 20%; OP 2: 60,000 rubles. : 200 000 rub. x 100% = 30%; share of residual value by:
head office: 400,000 rubles. : 800 000 rub. x 100% = 50%; OP 1: 200,000 rubles. : 800 000 rub. x 100% = 25%; OP 2: 200,000 rubles. : 800 000 rub. = 25%; profit share by:
head office: (50% + 50%) : 2 = 50%; OP 1: (20% + 25%) : 2 = 22.5%; OP 2: (30% + 25%) : 2 = 27.5%; tax base for I quarter. 2017
at the head office: 200,000 rubles. x 50% = 100,000 rubles; for OP 1: 200,000 rubles. x 22.5% = 45,000 rubles; for OP 2: 200,000 rubles. x 27.5% = 55,000 rubles.

The procedure for filling out and submitting an income tax return if there is a OP

If an organization has an EP through which it pays income tax, then it should (Procedure for filling out a declaration, letter of the Ministry of Finance of Russia dated February 1, 2016 No. 03-07-11 / 4411):

1) fill out separate declarations for each such EP and submit them to the Federal Tax Service at the place of registration of the EP;

2) fill out a declaration for the head unit of the organization (GP), i.e. for the organization as a whole.

Features of filling out a declaration for the organization as a whole

for each OP through which the organization pays income tax; for the organization as a whole, excluding OP.

2. In lines 140 and 160 of Sheet 02, dashes must be put.

3. In line 200 of Sheet 02, you must indicate the sum of the indicators of lines 070 of all applications No. 5 to Sheet 02.

Therefore, you can completely fill out Sheet 02 only after filling out all applications No. 5. At the same time, filling out applications No. 5 requires the data specified in Sheet 02.

Thus, Sheet 02 and Annexes No. 5 to Sheet 02 are formed in parallel.

4. In subsections 1.1 and 1.2 of Sec. 1 indicates data only on those advance payments to the regional budget that are payable at the location of the SOE.

These data should also be taken from Appendix No. 5 on GP. In particular:

in lines 070 and 080 of subsection 1.1 of sect. 1 data is transferred from lines 100 and 110 of Appendix 5 to Sheet 02; in lines 220-240 of subsection 1.2, 1/3 of the value indicated in line 120 of Appendix No. 5 to Sheet 02 is indicated.

The procedure for filling out Appendix No. 5 to Sheet 02

This application should include:

1) in line 030 - data from line 120 of Sheet 02;

2) in line 040 - the profit share of the OP (group of OP or GP), for which Appendix No. 5 of Sheet 02 is drawn up;

3) in line 050 - the product of the indicators of lines 030 and 040 of Appendix No. 5 of Sheet 02;

4) in line 060 - the rate at which the OP (GP) pays tax to the regional budget;

5) in line 070 - the product of the indicators of lines 050 and 060 of Appendix No. 5 of Sheet 02;

6) in line 080 (the sum of lines 080 of all applications No. 5 to Sheet 02 must be equal to the indicator of line 230 of Sheet 02):

if the organization pays quarterly advance payments and monthly payments during the quarter - the sum of lines 070 and 120 of Appendix No. 5 to Sheet 02 of the declaration for the previous reporting period. In the declaration for the 1st quarter, in line 080, the data from line 121 of Appendix No. 5 to Sheet 02 of the declaration for 9 months of 2016 are transferred; if the organization pays only quarterly advance payments or monthly payments based on actual profit - data from line 070 of Appendix No. 5 to Sheet 02 of the declaration for the previous reporting period.

The declaration for the first reporting period shall contain dashes;

7) in line 100 - the difference between lines 070 and 080. If the result is zero or less than zero, a dash is put;

8) in line 110 - the difference between lines 080 and 070. If the result is zero or less than zero, a dash is put;

9) on line 120:

if the organization pays quarterly advance payments and monthly payments during the quarter - the product of line 310 of Sheet 02 and line 040 of the completed Appendix No. 5 to Sheet 02. A dash is put in the declaration for the year; if the organization pays only quarterly advance payments or monthly payments based on actual profit, a dash is put;

10) on line 121:

if the organization pays quarterly advance payments and monthly payments during the quarter - data from line 120 of the completed Appendix No. 5 to Sheet 02. Line 121 is filled out only when drawing up a declaration for 9 months. In declarations for other periods, a dash is put in this line; if the organization pays only quarterly advance payments or monthly payments based on actual profit, a dash is put.

The procedure for filling out the declaration for the OP

The OP declaration consists of:

title page; one Appendix No. 5 to Sheet 02; subsections 1.1 and 1.2 sec. 1. Appendix No. 5 to Sheet 02 for each EP has already been formed when drawing up the declaration for the organization.

The title page states:

in the field "checkpoint" - checkpoint OP; in the field "Submitted to the tax authority (code)" - the code of the IFTS at the location of the EP, to which the declaration is submitted; in the field "At the location (accounting) (code)" - 220; in the field "organization / separate subdivision" - the full name of the EP.

In subsection 1.1 of sect. 1 are indicated:

in lines 040 and 050 - dashes; in line 070 - data from line 100 of Appendix No. 5 to Sheet 02; in line 080 - data from line 110 of Appendix No. 5 to Sheet 02.

Subsection 1.2 Sec. 1 is needed only by those organizations that pay quarterly upfront and monthly payments during the quarter.

When filling out this subsection, indicate (clause 4.3.2 of the Procedure for filling out the declaration):

in lines 120-140 - dashes; in lines 220-240 - 1/3 of the amount reflected in line 120 of Appendix No. 5 to Sheet 02.

In the declaration for the year, subsection 1.2 sect. 1 is not enabled.

If an organization has a OP, but it pays income tax for them to the IFTS at the place of registration of the SE, then for such OP it is not necessary: ​​to submit separate declarations; fill out attachments No. 5 to Sheet 02.

Date: 2018-02-13

CALCULATION EXAMPLE
amounts payable to the budgets of the constituent entities of the Russian Federation

The amount of tax paid to the regional budget (advance payment) attributable to a separate subdivision (SD) is calculated at the end of each reporting or tax period as follows.
1. Choose which of the two indicators to use for the calculation:
or the average number of employees of the EP;
or labor costs of the OP.
Specify the selected indicator in the tax accounting policy. Keep in mind that it cannot be changed before the end of the year (clause 2, article 288, article 313 of the Tax Code of the Russian Federation).

According to paragraphs. "a" paragraph 26 of Art. 2 of Law N 401-FZ amended Art. 284 of the Tax Code of the Russian Federation, for which, from January 1, 2017, income tax in 2017 - 2020 will be distributed as follows:
- to the federal budget - 3% (before the changes - 2%);
- to the budget of the subject of the Russian Federation - 17% (before the changes - 18%).

An organization located in one constituent entity of the Russian Federation has three separate subdivisions in the territory of another constituent entity of the Russian Federation (with a regional income tax rate of 17%).

When compiling a declaration for 2017, the organization's accountant distributes taxable profits based on the following data:
- the total amount of taxable profit for 2017 for the organization as a whole is 17,000,000 rubles. (accordingly, the amount of tax calculated for payment to the federal budget (at a rate of 3%) is 510,000 rubles);
- the activities of two divisions are unprofitable (the loss is 500 thousand rubles);
- according to the company's accounting policy, the indicator of the average number of employees is used to calculate the share. The results of calculating the average number of employees for 2017 and the residual value of fixed assets are presented in the table:

Separate subdivision	Average number of employees, pers.	Residual value of fixed assets, thousand rubles
Separate subdivision No. 1
Separate subdivision No. 2

The fact that the activities of two divisions are unprofitable does not matter for determining the part of taxable profit and the amount of tax payable to the budget of this subject of the Russian Federation. Therefore, information about the amount of loss can be ignored, and the "initial" 17 million rubles are subject to distribution.

Income tax calculation:

Subdivision	Specific gravity		Share of profit attributable to division	Total amount for 2017, rub.
	Number of employees	Fixed asset values		tax base	Income tax to the budget of the constituent entity of the Russian Federation
Head organization (without separate divisions)
Separate subdivision No. 1
Separate subdivision No. 2
Separate subdivision No. 3 (all fixed assets are leased)

Let us explain the procedure for calculations using the example of a separate subdivision N 1:
- the share of the average number of employees will be equal to 0.1639 (20 people / 122 people);
- share of the residual value of fixed assets - 0.1304 (1,800 thousand rubles / 13,800 thousand rubles);
- the share of profit attributable to this division (arithmetic average), - 0.14715 ((0.1639 + 0.1304) / 2);
- the value of the tax base attributable to this division - 2,501,550 rubles. (17,000,000 rubles x 0.14715);
- the amount of income tax for 2017, subject to calculation for payment to the budget of the subject of the Russian Federation (at a rate of 17%) - 425263-50 rubles. (2,501,550 rubles x 17%).
The rest of the calculations are made in a similar way.

"Large" companies pay income tax in a special manner. They pay the entire amount of the federal part of the tax to the budget where the head office is registered. But such firms should distribute the regional part of the payment among all divisions. Let's talk about how to do it right and what points should pay special attention to organizations with a branched structure.

Basic formulas

Article 288 of the Tax Code is devoted to the rules for calculating and paying profit tax by "large" companies. The part of the tax that is intended for the budgets of the regional level should be paid both at the location of the company itself (head office) and at the place of registration of each of the separate divisions. The amount of such a regional payment is determined using special calculations. At the same time, the tax base is the amount of profit that falls on this unit (including the parent one). That is, the amount of payment to the budget of the corresponding subject of the Russian Federation is calculated according to the following formula (clause 2 of article 288 of the Tax Code of the Russian Federation):

The amount of income tax for a separate subdivision = The amount of profit for the company as a whole X The share of profit for the subdivision X The rate of regional income tax in this constituent entity of the Russian Federation (from 13.5% to 17.5% inclusive)

As you can see, one of the indicators of the formula is also a calculated value. Namely, the share of the total profit of the company, which falls on this unit. It is considered as the arithmetic average of two values ​​- the share of the average number of employees (or labor costs) and the share of the residual value of the depreciable property of the unit in the same indicators for the whole company:

Share of profit by division = (Share of the average number of employees (labor costs) of the division + Share of the residual value of the depreciable property of the division): 2

Each of the mentioned specific gravity indicators also requires a separate calculation. Let us dwell in more detail on the procedure for such calculations.

Average number and salary of employees

To calculate the share of the average number of employees or labor costs of a unit (or head office), you need to find the ratio of this value with the same indicators for the company as a whole for the reporting (tax) period:

The share of the average number of employees (labor costs) of the unit = The average number of employees (labor costs) in the unit: The average number of employees (labor costs) for the company as a whole

To make a choice, according to which of the indicators - the number of employees or the cost of paying their labor - to calculate the regional part of the tax, the company can at its own discretion. However, this decision must remain unchanged for at least one calendar year (clause 2, article 288 of the Tax Code of the Russian Federation). The selected indicator should be fixed in the tax accounting policy of the company (Article 313 of the Tax Code of the Russian Federation).

We consider the average number

To calculate the average headcount, there are special rules approved by Rosstat Decree No. 69 of November 20, 2006. True, they are established for filling out statistical reporting forms. However, the statistical methodology is also quite applicable for calculating the distribution of profits of "large" companies, as financiers once pointed out (see, for example, letter of the Ministry of Finance of Russia dated April 13, 2005 03-03-01/1/189).

So, the average number of employees for the reporting (tax) period is the arithmetic average of the number of employees according to monthly data in this period for the corresponding number of months (3, 6, 9 or 12):

The average number of employees for the period = The sum of the monthly values ​​of the average number of employees for all months of the period: The number of months in the period

If the company chose this indicator to distribute the regional part of the profit tax, then using the above formula, you need to determine the average number of employees:

– head office;

- each separate subdivision;

- firms as a whole.

As for the indicator of the number of personnel per month, to calculate it, the number of employees for each calendar day of the month (including non-working and weekend days) is summed up, and then divided by the number of days in this month. This is also done if the company or its division has worked for less than a month. That is, the total number of employees for all the days actually worked is in any case divided by the total number of calendar days in the month.

Similarly, when calculating the average headcount for a period not entirely worked out, the sum of the monthly indicators of the number of employees is divided by the total number of months in this period. That is, including the months when the company or division did not (already) have activities.

Example 1

A separate subdivision of CJSC "Masshtab" was established on May 20, 2008. At the same time, until May 29 (i.e., within 10 days), the number of employees in the unit was 8 people, and from May 30 to the end of June - 10 people.

The average number of employees of the division was:

- in May: (8 people X 10 days + 10 people X 2 days): 31 days. = 3 pers.

– in June: 10 people. X 30 days : 30 days = 10 people

- for half a year: (3 people + 10 people): 6 months. = 2 pers.

The latter indicator will be the desired value, which must be used when calculating the share of the average number of employees of the unit in the number of employees as a whole for the company for the six months.

Suppose that the average number of employees in the whole company (the head office of "Masshtaba" and a separate division) for the half year is 10 people. Then the share of the average number of employees of the unit will be equal to 0.2 (2 people: 10 people).

Note that the use of the indicator of the average number of employees to calculate the share of profit attributable to the unit, in certain cases, can be extremely inconvenient for a number of reasons. For example, when the company has a constant turnover of staff or just a very large number of employees. Then, of course, it is much more convenient to rely on the indicator of personnel costs.

Assessing labor costs

The amount of labor costs for the reporting (tax) period in a division or head office is calculated in the usual way. That is, in accordance with Article 255 of the Tax Code. The calculation takes into account the cost of wages at the end of the period (reporting or tax) on an accrual basis from the beginning of the year.

Remember that not all payments accrued in accordance with this article can be used for the subsequent calculation of the share of wages by department in wages for the company as a whole. And only those of them that are attributed to the tax expenses of the company (division) in this period according to the chosen method of accounting for income and expenses (cash or accrual).

Residual value of depreciable property

As already noted, a second indicator is also needed to calculate the profit share of a division (including the head office). Namely, the share of the residual value of the depreciable property of the division in the residual value of such property for the company as a whole. It is calculated as a direct ratio of the residual value of fixed assets of the unit and all fixed assets of the company for a given reporting (tax) period:

The share of the residual value of the depreciable property of the division = The average residual value of fixed assets of the division for the period: The average residual value of fixed assets for the company as a whole for the period

There is no special procedure for calculating the average residual value of fixed assets when distributing profits in the Tax Code of the Russian Federation. However, here, too, financiers propose, on the basis of Article 11 of the Tax Code, to use the rules established for other purposes, namely, to calculate property tax. But according to not accounting, but tax accounting (clause 1 of article 288, clause 1 of article 257 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 6, 2005 No. 03-03-02 / 16).

So, according to paragraph 4 of Article 376 of the Tax Code of the Russian Federation, the average for the period (reporting or tax) residual value of fixed assets of each division (including the parent), as well as the company as a whole, must be calculated according to the formula:

Average residual value of fixed assets of a subdivision (organization) \u003d (Sum of indicators of the residual value of fixed assets on the 1st day of each month of the period + Indicator of the residual value of fixed assets on the 1st day of the month following the reporting period): Number of months in the period, increased per unit

According to the same formula, the average residual value of depreciable property is also calculated in the case when the unit was created after the beginning of the reporting (tax) period or liquidated before its end. Moreover, on the first day of the month of the creation of the unit, the residual value of the assets that are used in it is taken equal to zero (letter of the Ministry of Finance of Russia dated July 6, 2005 No. 03-03-02 / 16).

Example 2

Let's continue the conditions of example 1.

As of January 1-May 1, 2008, the book value of fixed assets of Scale division is equal to zero. Let's also assume that it is:

Then the average residual value of the unit's fixed assets for the six months will be equal to:

(120,000 rubles + 117,000 rubles): 7 \u003d 33,857 rubles.

Suppose the average residual value of fixed assets for the six months according to the "Scale" as a whole (head and separate divisions) is 80,200 rubles. Then the indicator of the share of residual value for the unit will be:

RUB 33,857 : 80 200 rub. = 0.4222

It is important to remember that you should take into account all the fixed assets that are actually used in this unit. Even if they are listed on the balance sheet of the parent organization (letter of the Ministry of Finance of Russia dated June 30, 2005 No. 03-03-04 / 2/16). In addition, the calculation should also include fixed assets related to depreciable property, for which depreciation is not charged in tax accounting. The initial (replacement) cost of the objects is taken as the residual value for such assets (letter of the Ministry of Finance of Russia dated July 6, 2005 No. 03-03-02 / 16).

OUR REFERENCE

As is well known, depreciable property also includes capital investments in inseparable improvements to leased property (Clause 1, Article 256 of the Tax Code of the Russian Federation). Does the lessee need to account for these costs along with other depreciable assets to determine the unit's profit share?

Previously, experts from the financial department believed that no. After all, in the calculation of the share of the residual value of depreciable property, in accordance with paragraph 2 of Article 288 of the Tax Code of the Russian Federation, it is necessary to include the residual value of fixed assets. While inseparable improvements do not apply to such assets, although depreciation is charged on them (letter of the Ministry of Finance of Russia dated January 16, 2007. No. 03-03-06-2-2).

However, later the financiers changed their point of view. According to their latest clarification on the subject, it is crucial that the investment in question is depreciable property. Against this background, it is not so important whether inseparable improvements have the characteristics of fixed assets. Therefore, their cost can be taken into account when calculating the share of profit by division. But, of course, only during the period of validity of the lease agreement for improved property (letter of the Ministry of Finance of Russia dated December 10, 2007 No. 03-03-06 / 2/221).

final settlement

Having completed all the necessary preliminary calculations, you can begin to calculate the share of profit that falls on the division (head office). And then the amount of regional income tax that must be paid to the budget for this unit.

Example 3

Let's use the conditions of the previous examples and determine the share of profit that falls on the "Scale" division, created in May 2008.

Recall that the share of the average number of employees in the unit is 0.2. And the share of the residual value of the property for the unit is 0.4222. The profit share will be equal to:

(0,2 + 0,4222) : 2 = 0,3111

Let's assume that the total profit of "Scale" for the half year is 500,000 rubles. At the same time, the activity of the division is not preferential; therefore, the maximum rate of 17.5 percent is used for the regional part of the profit tax. Then the amount of profit that falls on the division will be:

RUB 500,000 X 0.3111 X 17.5% \u003d 27,221 rubles.

OUR REFERENCE

Recall that firms can avoid the distribution of profits between divisions located on the territory of the same region (clause 2, article 288 of the Tax Code of the Russian Federation). In such a situation, the regional part of the tax is calculated from the total share of the profits of all branches, which is calculated on the basis of aggregate indicators. You can also pay tax to the budget of a constituent entity of the Russian Federation centrally, through a specially selected unit. Do not forget to report the appointment of this responsible payer to the inspectors at the place of tax residence of each "isolated" in this region. Relevant notifications must be sent no later than December 31 of the year preceding the period of transition to the centralized payment of regional income tax.

Part of the income tax sent to the federal budget, transfer in full at the location of the head office of the organization (clause 1, article 288 of the Tax Code of the Russian Federation). And part of the income tax directed to the regional budget must be distributed between the head office of the organization and its separate divisions (clause 2 of article 288 of the Tax Code of the Russian Federation). It is necessary to distribute the tax regardless of whether separate divisions have income (expenses) that are taken into account when calculating income tax, or not (letter of the Ministry of Finance of Russia dated October 10, 2011 No. 03-03-06 / 1/640).

Situation: Do I need to pay part of the income tax at the location of real estate? The real estate is located in another region, it is rented out, and the employees of the organization do not work there.

No, it doesn `t need.

Tax registration in connection with the presence of property (real estate) does not entail the creation of a separate subdivision. A necessary sign of a separate subdivision is the presence of jobs for employees of the organization, and in this case they are not. Such a conclusion can be drawn on the basis of Article 11 of the Tax Code of the Russian Federation. Therefore, do not transfer income tax on rental income at the location of such property (Article 288 of the Tax Code of the Russian Federation).

A similar point of view is expressed by the Ministry of Finance of Russia (letters of September 23, 2005 No. 03-06-01-04 / 376 and of December 15, 2005 No. 03-03-04 / 1/427).

Indicators for the distribution of income tax

The part of the income tax that needs to be transferred at the location of a separate subdivision, determine by the formula:

Calculate the share of profit attributable to a separate subdivision using the formula:

Determine the share of the average number of employees (labor costs) of a separate subdivision using the formula:

The organization can independently choose which of the indicators - labor costs or the average number of employees - to use when distributing profits between departments. Fix the decision made in the accounting policy for tax purposes. This rule is established by paragraph 2 of Article 288 of the Tax Code of the Russian Federation.

Labor costs. If an organization has chosen labor costs as an indicator for tax distribution, then determine them according to the rules of Article 255 of the Tax Code of the Russian Federation. In particular, they will include wages, vacation pay, severance pay, etc. This rule is provided for by paragraph 2 of Article 288 of the Tax Code of the Russian Federation. For more information on the composition of labor costs, seeWhat labor costs to take into account when calculating income tax .

Average number of employees. If an organization has chosen the average number of employees as an indicator for tax distribution, calculate it in the manner prescribed for statistical reporting. In this case, you can be guided by the form No. P-4 (letters of the Ministry of Finance of Russia dated April 13, 2005 No. 03-03-01-04 / 1/189, the Federal Tax Service of Russia dated October 2, 2009 No. 3-2-10 / 24). The procedure for determining the average headcount is presented in the instructions for filling out form No. P-4, approved by order of Rosstat dated October 28, 2013 No. 428. The categories of employees that need to be taken into account when calculating the average headcount are given intable.

When determining the share of the average headcount of a separate subdivision, all employees for whom the separate subdivision is the actual place of work should be taken into account. Even if, according to the staffing table, these employees belong to the head office of the organization or to other structural divisions. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated December 27, 2011 No. 03-03-06/2/201.

To calculate the average number of employees for the reporting period, use the formula:

If the organization began operations in the middle of the year, calculate the average number of employees as follows:

This is provided for by paragraphs 81.5 and 81.9 of the instructions for filling out form No. P-4, approved by order of Rosstat dated October 28, 2013 No. 428.

Advice: data for the calculation can be taken from the indicators of statistical reporting. The average number of employees taken into account when distributing income tax between the head office and separate divisions of the organization is contained in line 01 column 2 section 1 of form No. P-4.

An example of determining the share of the average number of employees of a separate division

Alfa LLC is located in Moscow and has a separate subdivision in Kemerovo.

Data on the average number of employees of the organization at the end of each month for the I quarter are presented in the table:

(5 people + 5 people + 6 people) : 3 months = 5 pers.

(25 people + 25 people + 28 people): 3 months = 26 people

The share of the average headcount of a separate subdivision in the city of Kemerovo in the first quarter was:
5 people : 26 people = 0.192.

An example of determining the proportion of the average number of employees of a separate division. The activities of the organization began in the middle of the reporting period

Alfa LLC is located in Moscow and has a separate subdivision in Kemerovo. The organization was founded in March.

Data on the average number of employees of the organization are presented in the table:

The average number of employees of a separate division for the first quarter was:
6 people : 3 months = 2 pers.

The average number of employees in the organization as a whole for the first quarter was:
28 people : 3 months = 9 people

The share of the average headcount of a separate subdivision in the city of Kemerovo in the first quarter was:
2 people : 9 pers. = 0.222.

Share of residual value of fixed assets

The share of the residual value of fixed assets of a separate subdivision (to determine the share of profit attributable to it) is determined by the formula:

Determine the residual value of fixed assets for the reporting (tax) period in the same way as when calculating the property tax in respect of objects, the tax base for which is the average (average annual) value. That is, in accordance with paragraph 4 of Article 376 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia of July 2, 2013 No. 03-03-06 / 1/25274, the Federal Tax Service of Russia of October 2, 2009 No. 3-2-10 / 24) . When determining the share of residual value, take into account all fixed assets that are depreciable property, regardless of whether they are subject to property tax or not. At the same time, if an organization calculates depreciation using the straight-line method (Article 259.1 of the Tax Code of the Russian Federation), use tax, not accounting data to determine the residual value (clause 1 of Article 257, Article 313 of the Tax Code of the Russian Federation). If the organization calculates depreciation using a non-linear method, the residual value of fixed assets can be determined both according to tax accounting and accounting data (clause 2 of article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 25, 2009 No. 03-03-06 /2/181). The selected option must be fixed in the accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).

The residual value of fixed assets for reporting periods is determined by the formula:

The residual value of fixed assets for the tax period is determined by the formula:

Do not include in the calculation objects that are temporarily excluded from depreciable property under the following circumstances:

• transfer (receipt) of fixed assets for free use;

• transfer of fixed assets for conservation for more than three months by decision of the organization's management;

• reconstruction or modernization fixed assets with a duration of more than 12 months.

This procedure follows from the provisions of paragraph 3 of Article 256 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated January 13, 2014 No. 03-03-06 / 1/279, dated February 11, 2013 No. 03-03-06 / 2 / 3364 , dated April 1, 2011 No. 03-03-06 / 1/201.

Some features have a determination of the residual value of fixed assets in respect of which the depreciation premium . If the commissioning of such an object and the beginning of its depreciation fall on the same reporting (tax) period, then the depreciation premium must be taken into account when calculating the residual value for the month of putting the object into operation. If the commissioning and the start of depreciation fall on different reporting (tax) periods, do not take into account the depreciation premium for the month the facility was put into operation. This is stated in the letter of the Ministry of Finance of Russia dated October 23, 2013 No. 03-03-06/1/44334.

Situation: how to allocate fixed assets of a separate division from all fixed assets of the organization for the distribution of income tax between the head office and a separate division of the organization?

Allocate only those fixed assets that are actually used by the separate division.

To distribute income tax between the head office of the organization and its separate subdivision, fixed assets are included in the calculation of the share of the residual value of depreciable property at the place of their actual use. At the same time, it does not matter on whose balance sheet fixed assets are reflected: a separate division (the same or another) or the head office of the organization. Such a conclusion follows from the provisions of paragraph 3 of clause 2 of Article 288 of the Tax Code of the Russian Federation and is confirmed by the letters of the Ministry of Finance of Russia dated November 13, 2010 No. 03-03-06 / 2/193, dated August 3, 2010 No. 03-03-06 / 1 /513 and the Federal Tax Service of Russia dated April 14, 2010 No. 3-2-10/11.

Tip: the actual use of fixed assets in the activities of a separate subdivision must be documented. To do this, use the data of analytical accounting (accounting or tax). For example, if analytical accounting is organized by materially responsible persons, then take into account the fixed assets assigned to financially responsible persons of a separate division.

Document the transfer of the fixed asset to the subdivision with the relevant documents ( Form No. OS-2, advice note). This will document the correctness of the distribution of the regional part of the income tax between the head office and a separate subdivision of the organization.

If an item of fixed assets is used in a division, but there are no transfer documents, the place of actual use can be confirmed by other documents. For example, if a car is recorded on the balance sheet of the head office of an organization, but is actually used in a separate division, such documents will be waybills

Situation: whether the tenant needs to take into account the residual value of inseparable improvements to the leased property in order to calculate the share of profit attributable to a separate unit?

No, it doesn `t need.

When determining the share of profit attributable to a separate division, the residual value of inseparable improvements is not taken into account. This conclusion is based on the provisions of paragraph 3 of paragraph 2 of Article 288 of the Tax Code of the Russian Federation, according to which the calculation of this indicator includes the residual value of only fixed assets. Although capital investments in the form of inseparable improvements to leased property are depreciated, they are not recognized as fixed assets (clause 1, article 257 of the Tax Code of the Russian Federation). In addition, they are not the property of the tenant. In this regard, when determining the share of profit for a separate division, the residual value of inseparable improvements cannot be taken into account.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated May 23, 2014 No. 03-03-rz / 24791, dated October 6, 2010 No. 03-03-06 / 1/633.

But the residual value of separable improvements that correspond tofixed asset criteria and are the property of the tenant, take into account when calculating the share of profit attributable to a separate subdivision. This is stated in the letter of the Ministry of Finance of Russia dated August 10, 2012 No. 03-03-06 / 1/397.

Situation: Is it necessary to take into account the cost of fixed assets, which are depreciable property, for which depreciation is not charged, when distributing income tax between the head office of the organization and a separate subdivision??

Yes need.

The list of such fixed assets is established by subparagraphs 1–7 of paragraph 2 of Article 256 of the Tax Code of the Russian Federation. In particular, it includes works of art (subclause 6, clause 2, article 256 of the Tax Code of the Russian Federation). Depreciation on such objects is not required. However, in tax accounting, they refer to depreciable property, which means that their value must be taken into account when distributing income tax (letter of the Ministry of Finance of Russia dated March 14, 2006 No. 03-03-04 / 1/225). Since depreciation is not charged on them, then include in the calculation their initial (replacement) cost (clause 2, article 288, clause 1, article 257 and article 256 of the Tax Code of the Russian Federation). The same point of view was expressed by the Ministry of Finance of Russia in a letter dated July 6, 2005 No. 03-03-02 / 16.

Situation: how to distribute income tax if a separate division of the organization does not have its own fixed assets. Are all fixed assets of the unit leased?

Determine the profit share of a separate subdivision in the general manner in accordance with Article 288 of the Tax Code of the Russian Federation.

In this case, the indicator of the specific weight of the residual value of fixed assets of a separate subdivision will be equal to zero. In the formula for profit distribution, include only the indicator of the share of the average number of employees (labor costs) of a separate division. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated April 9, 2013 No. 03-03-06/1/11551.

The general rule is that income tax on separate divisions in 2018 is paid depending on how these divisions are located geographically. Consider how the distribution of income tax between separate divisions and its transfer to the treasury.

General procedure for calculating income tax for separate divisions

If the payer conducts business through separate subdivisions (hereinafter - OP), income tax must be calculated taking into account the provisions of Article 288 of the Tax Code of the Russian Federation.

The share of the tax going to the general federal budget is in any case transferred at the location of the head enterprise (hereinafter referred to as the SE). The presence or absence of OP does not affect the "federal" income tax.

As for the profit tax of a separate subdivision to be credited to the budgets of the constituent entities of the Russian Federation, it is determined based on the tax base of each OP. This indicator is calculated as the share of OP in the profit of the entire company.

The following indicators are used to distribute income tax to separate divisions:

1. Average headcount/labor costs.
2. Residual value of fixed assets.

The variant of the "labor" indicator - the number or payroll - the taxpayer chooses himself and fixes in the accounting policy. The selected option should not change during the tax period (clause 2, article 288 of the Tax Code of the Russian Federation).

For each EP, the arithmetic average of the share of these two indicators for the tax (billing) period is determined in comparison with the company as a whole. This coefficient will serve to determine the share of regional income tax payable to these OPs.

If an enterprise has an EP located abroad, and they pay taxes there, then in order to eliminate double taxation, when calculating the income tax of a separate subdivision, the provisions of Art. 311 of the Tax Code of the Russian Federation.

Features of accounting for indicators for the distribution of the tax base

The average number of employees should be determined in accordance with the rules of statistical accounting. This is the order of Rosstat dated October 26, 2017 No. 772.

If the company has several divisions in the same region

If an enterprise has several EPs in the territory of one constituent entity of the Russian Federation, then it may not distribute the tax base between them (paragraph 2, clause 2, article 288 of the Tax Code of the Russian Federation). The share in the tax base of the company is determined by the entire set of EPs located in the same region. The taxpayer independently chooses the OP through which the tax will be paid. You can also use the standard scheme, when the share of income tax for a separate subdivision is determined separately for each of them.

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It is also possible to pay the entire "regional" tax through the SOE, if it is located in the same subject of the Russian Federation. The selected option must be fixed in the accounting policy and reported to the tax authorities no later than December 31 of the year preceding the payment period. In case of changes in the payment regulations due to the creation of new or liquidation of existing EPs, the organization must inform the tax authorities about this within 10 days after the end of the reporting period.

Features of paying tax when closing a unit

Please note that income tax upon closing a separate division depends on whether it was a tax payer or was one of several EPs in the region, the tax for which was paid through another branch.

So, if the SP was a tax payer, in this case, corrected income tax returns for the separate division and SOE should be submitted for the period preceding the closing period. In the report, you need to exclude advance payments for those payment dates when the unit will no longer work. Since the total amount of advance payments for the enterprise should not change, they should be added to the advances of the SOE (letter of the Ministry of Finance of Russia dated February 24, 2009 No. 03-03-06/1/82).

In periods after the closure of the division, the distribution of the tax base is carried out without taking into account the base for the closed branch. If, by the end of the tax period, the tax base has decreased (or even a loss has been received), then an overpayment of advance payments to the regional budget at the location of the closed OP may result. In this case, the overpayment amount can be set off or returned on a general basis in accordance with Art. 78 of the Tax Code of the Russian Federation.

If a separate subdivision was closed, for which income tax was not paid separately, then there is no need to submit an updated declaration, the tax continues to be paid by the responsible OP of the region. In the following reporting periods, the indicators of the closed OP are also not taken into account when distributing the profit base.