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Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
Which individual is responsible for withholding personal income tax from wages transferred by a legal entity by court order to the account of the executive service for payment to an individual?
In accordance with the provisions set forth in sub-clause 168.1.1 of clause 168.1 of article 168 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), any tax agent responsible for the calculation, payment or provision of taxable income to the taxpayer is required to withhold the appropriate amount from the specified income tax at your own expense. Such a deduction must be made using the tax rate specified in Article 167 of the Civil Code.
In accordance with Clause 14.1.180 Clause 14.1 of Article 14 of the Civil Code, any legal entity (including its branch, branch, other separate subdivision), natural persons-entrepreneurs, representatives of non-resident legal entities and investors (operators), for agreement on the distribution of products are considered tax agents for the purposes of personal income taxation. Regardless of the organizational and legal status, the method of taxation with other taxes, the form of income calculation (payment or provision in monetary or non-monetary form), these subjects are obliged to calculate, withhold and remit the tax specified in Sec. PKU on behalf of and at the expense of a natural person - the recipient of income. They are also responsible for keeping tax records, submitting tax reports to regulatory authorities and face fines for any violations of the provisions of the PKU set out in Article 18 and Chapter IV.
In accordance with the norms defined by paragraph "b" of Article 176.2 of Art. Chapter 176 IV and p.p. 49.18.2 clause 49.18 of Art. Chapter 49 II PKU natural persons who have the status of tax agents are obliged to submit a tax calculation for income accrued (paid) to taxpayers - natural persons, together with the amount of withheld tax and the accrued single contribution to the relevant governing body at the place of residence. by location within 40 calendar days following the end of the reporting (tax) quarter.
Thus, a legal entity, which is a tax agent for personal income tax, is obliged to transfer the corresponding amount of tax from wages paid by another legal entity, by court decision, to the account of the executive service for subsequent payment to the individual.
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