The author posted a question in Business, Finance
Is a broker recognized as a tax agent for personal income tax? I can't find any text in article 214.1 of the Tax Code about this as promised in the links? and got a better answer
Response from Антон Владимирович[+++++]
Hmm, what does 214.1 have to do with it? According to the article 226.1 of the Tax Code the tax agent when executing operations with securities is a broker who is carrying out operations with securities in the interest of the taxpayer on the basis of a contract of brokerage services, an agency agreement, a commission agreement or an agency agreement with the taxpayer. Each tax agent shall determine the tax base of the taxpayer for all types of income from operations carried out by the tax agent in the interests of that taxpayer in accordance with the above agreements, less the relevant expenses. The tax agent shall not take into account in determining the tax base of the taxpayer income received from operations not carried out on the basis of the said contracts;
Hmm, what does 214.1 have to do with it? In accordance with the article 226.1 of the Tax Code of the RF the tax agent in security transactions is a broker who performs, in the interests of the taxpayer, transactions with securities on the basis of a brokerage services agreement, an agency agreement, a commission agreement or an agency agreement with the taxpayer. Each tax agent shall determine the tax base of the taxpayer for all types of income from operations carried out by the tax agent in the interests of that taxpayer in accordance with the above agreements, less the relevant expenses. The tax agent shall not take into account in determining the tax base of the taxpayer income received from operations not carried out on the basis of the said contracts;
This is not in Article 214.1.