How to pay taxes if there is a separate division

How to pay taxes if there is a separate division

Those organizations which have separate divisions, have to adhere to special rules at payment of taxes. The organization which has a separate division, is called head. The scheme of payment of taxes by parent organization and separate divisions is rather simple.

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Payment of a value added tax (VAT) is carried out by parent organization. It submits the declaration on the income to the tax inspection.


The tax on the income of natural persons is paid in the location of parent organization and in the location of each separate division. Information on the income of natural persons in the tax inspection is provided by parent organization.


The Unified Social Tax (UST) and pension contributions are paid entirely on the organization. If the organization has separate divisions with own settlement account and separate balance, such divisions pay the unified social tax and pension contributions independently. If, of course, they accrue these taxes according to the charter.


Income tax is paid by parent organization regarding the federal budget, and in the regional budget payment is made on finding of both the organization, and its separate divisions.


Transport tax the idle time, it is paid where there are vehicles. That is, if the vehicle is registered in the location of separate division, it will pay.


The property tax is entirely paid by parent organization if it has no divisions which are allocated for separate balance. If such divisions are, they are obliged to pay a tax independently on each real estate object.


The land tax is paid where there are grounds recognized as objects of the taxation. That is both the parent organization, and separate division can be the payer.


If the organization is on the simplified system of the taxation, payment of a uniform tax is made by parent organization.


If the organization – the payer of a uniform tax on imputed income, and its separate divisions are in the territory of action of this tax, the tax has to be listed on location of separate divisions.