Mandatory control for the presence and correctness of the TIN in 2-NFDL certificates was introduced quite recently, based on the letter of the Department of Taxation of Property and Income dated November 23, 2015 No. 11-2-06/0733. In practice, this meant that if the details were missing, the inspectorate would not accept the certificate. The same will happen if the structure, bit depth, or correctness of the indicator are violated - in other words, the TIN field is filled with an arbitrary set of characters. The reception protocol will contain the message “TIN for a Russian citizen is not filled in.”
Compliance with the requirements of the tax authorities caused confusion, because the Labor Code of the Russian Federation does not oblige an employee to provide his Taxpayer Identification Number (TIN) upon employment. Therefore, many companies simply do not have this information, as do the employees themselves.
“We conducted an express survey among our subscribers. There is either no data on TIN at all, or there is data on a small number of employees. This detail was not mandatory for reporting. So, last year, companies indicated passport data and addresses in certificates, even despite the risk of making a mistake. The most difficult thing is for those companies where there is a high staff turnover, as well as those where a rotational work method is used. separate units in a remote area without constant access to the Internet,” explains Natalya Nikitina, an expert in the company’s Extern system. It is not always possible to find out the TIN on the Federal Tax Service website, as tax authorities recommend. For example, if the connection between the TIN and passport data is lost, nothing will work.”
The first reports under the new rules were to be sent to the inspectorates on March 1 (2-NDFL certificates for employees from whom it is impossible to withhold tax), and on April 1, reports were to be submitted for all employees.
If the Federal Tax Service had kept the requirement for mandatory TIN in force, then most of the companies would probably have missed the deadlines. The amounts of sanctions would have been impressive - Art. 126 of the Tax Code of the Russian Federation provides for a fine of 200 rubles. for each not on time
SKB Kontur experts turned to the Federal Tax Service and presented their arguments. To the credit of the service, the arguments were heard and accepted. TIN control has been lifted, which the Federal Tax Service notified operators about.
Note! Test reports are now passed through systems without a tax identification number; they are accepted on the inspection side. This means that you can send to the next reporting campaign as before, without indicating the TIN.
The sudden inclusion of the option to check the TIN for citizens of the Russian Federation in the Federal Tax Service came as a big surprise to everyone - both for accounting software developers and for accountants themselves. If the procedure for filling out the printed version of the 2-NDFL form allows one to interpret that the TIN must be indicated for all citizens of the Russian Federation (since it should be assigned to everyone regardless of their desire), then the description of the file did not allow such an interpretation.
If the Federal Tax Service had not reversed its decision, accountants would have had to obtain the missing information in a very short time. At the same time, practice has shown that there could be no guarantees of success. The “Find out your TIN” service sometimes does not provide information about the TIN based on passport data (and in some cases it does not issue the TIN for all passports that the employee has).
“It’s great that the Federal Tax Service listened to the opinion and abolished the obligation to include the TIN in 2-NDFL certificates for at least, for the nearest reporting,” says Vyacheslav Shinkarev, expert of the Kontur-Salary service of the SKB Kontur company. - However, we do not recommend relaxing. Information about the TIN of employees needs to be collected - from the workers themselves, through the “Find out your TIN” service. It is quite possible that during the year he will make amendments to the procedure for filling out 2-NDFL and to the electronic format. And indicating the TIN for citizens of the Russian Federation will again become mandatory."
I would like to note that for monthly reporting to the Pension Fund for form SZV-M(list of employees indicating full name, SNILS, TIN), which comes into force in April 2016, will also require a TIN. However, in the draft of this form currently being discussed, the TIN is prescribed to be filled out only if the organization has the relevant information.
all tax agents report to individuals to whom income was paid. The next year is coming to an end, and by April 3, 2017, you will again need to submit information about the income of your employees to the Federal Tax Service. Employers will probably have many questions regarding the indication of the TIN in 2-NDFL for 2016.
When preparing certificates for 2015, the mandatory indication of an individual’s TIN became a problem for many tax agents. Not all employers require a tax number from employees when hiring, and an individual is not obliged to provide it when hiring. We’ll look at what to do with an individual’s TIN when filling out a 2-NDFL certificate below.
Is a TIN required in the 2-NDFL certificate?
Letter No. 11-2-06/0733 of the Federal Tax Service of Russia dated November 23, 2015 obligated all tax agents to indicate the TIN in the 2-NDFL certificate, otherwise the report would not be able to pass control, and therefore it would be impossible to submit the report. A little later, the situation was resolved in favor of taxpayers: the Federal Tax Service of the Russian Federation, in its letter dated February 2, 2016, reported that filling out the “TIN in the Russian Federation” details, if the country code is 643, is not mandatory. Thus, if, in addition to the missing TIN, the 2-NDFL certificate does not contain errors, then the tax authorities must accept such a certificate.
Whether the TIN will become mandatory in the 2-NDFL certificate for 2016 is still unknown. Of course, it is better to take care of clarification in advance identification number employee, so that it can be included in the report later. The Ministry of Finance of the Russian Federation in letter dated 04/18/2016 No. 03-04-06/22325 says that tax agents must take all possible measures to determine the TIN of an individual, including sending requests for this to the tax authorities.
To find out an employee’s TIN, you can also use the special “Find out TIN” service on the official website of the Federal Tax Service of Russia. If all the necessary personal data of the employee is known (full name, date of birth, series, passport number, date of issue), then just enter them into the search form and the system will display required TIN. But such a search may not be successful if the individual’s data available to the employer is incorrect or outdated.
If it was not possible to accurately determine the TIN, it is better to leave this line empty. The absence of a TIN in 2-NDFL does not make the certificate unreliable, which means applying a fine under Article 126.1 of the Tax Code of the Russian Federation in in this case it is forbidden. But if the TIN is indicated incorrectly and you do not provide corrected reporting before the tax authorities discover the errors, a fine cannot be avoided. For each certificate with an incorrect TIN, 500 rubles will be charged, according to clause 1 of Art. 126.1 of the Tax Code of the Russian Federation, and it does not matter whether you submit updated certificates before the end of the deadline established for submitting reports or after.
When submitting the 2-personal income tax for 2016, we hope that we will not face a mandatory TIN. But it is likely that someday the Federal Tax Service will make an individual’s identification number a mandatory reporting requisite. It is better to meet such changes fully prepared by requesting the missing TIN in advance and clarifying the correctness of the existing ones.
The letter of the Federal Tax Service dated November 23, 2015 No. 11-2-06/0733@ states that when accepting 2-NDFL certificates for 2015, they will check whether it is mandatory to indicate the TIN of employees. Is it correct to understand that if an employee does not provide his TIN to the HR department, the employer will be charged a fine of 500 rubles for each employee?
Answer
Answer to the question:
The absence of a TIN does not prevent a citizen from entering into a contract with him employment contract and may not result in any sanctions for his employer.
The list of documents submitted for employment is determined by Art. 65 Labor Code of the Russian Federation. Certificate of production individual registration with the tax authority at the place of residence on the territory of the Russian Federation is not mentioned.. The absence of an employee’s certificate of registration cannot serve as a basis for refusal to conclude an employment contract.
Article about withholding personal income tax from employee income will help you avoid mistakes in your work.
At the same time, the employer’s obligation to issue a TIN for an employee is also not established at the legislative level.
Under such circumstances, when submitting a 2-NDFL certificate to the Federal Tax Service for such an employee, it is not necessary to fill in the “TIN in Russian Federation"The tax authorities will be able to identify the employee by other personal data specified in the 2-NDFL certificate.
It should also be noted that the ORDER of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@З provides:
Table 4.11
Data about the individual - recipient of the income (PoluchDoh)
*optional
Note: the element’s mandatory attribute determines whether the element’s presence (a combination of the element’s name and its value) is mandatory in the exchange file. The element's mandatory attribute can take the following values: "O" - the presence of the element in the exchange file is mandatory; "N" - the presence of the element in the exchange file is optional, that is, the element may be missing
. If an element accepts a limited list of values (according to a classifier, code dictionary, etc.), then the element’s mandatory attribute is supplemented with the symbol “K”. For example, "OK". If the number of implementations of an element can be more than one, then the element’s mandatory attribute is supplemented with the symbol “M”. For example, “NM” or “OKM” (section II. DESCRIPTION OF THE EXCHANGE FILE of the Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/485@).
In addition, it should be borne in mind that Letter of the Federal Tax Service of Russia dated November 23, 2015 N 11-2-06/0733@ “On Software Improvement” is not of a regulatory nature ( regulations cannot be published in the form of letters and telegrams - DECISION OF THE GOVERNMENT OF THE RF dated August 13, 1997 No. 1009. There is no direct indication of the law that in this situation one should act as described in the letter.
Details in the materials of the Personnel System:
1. Legal framework: Labor Code of the Russian Federation
Article 65. Documents presented when concluding an employment contract
It will be useful for you to know about Hiring without a TIN in the material at the link.
Unless otherwise established by this Code or other federal laws, when concluding an employment contract, a person applying for work presents to the employer:
(as amended by Federal Law dated December 1, 2014 N 409-FZ)
passport or other identity document;
work book, with the exception of cases when an employment contract is concluded for the first time or the employee starts working on a part-time basis;
insurance certificate mandatory pension insurance;
documentation military registration- for those liable for military service and persons subject to conscription for military service;
a document on education and (or) qualifications or the presence of special knowledge - when applying for a job that requires special knowledge or special training;
(as amended by Federal Law dated July 2, 2013 N 185-FZ)
a certificate of the presence (absence) of a criminal record and (or) the fact of criminal prosecution or the termination of criminal prosecution on rehabilitative grounds, issued in the manner and form established federal body executive power, carrying out the functions of developing and implementing public policy and legal regulation in the field of internal affairs - when applying for a job related to activities, the implementation of which, in accordance with this Code, other federal law, is not allowed to persons who have or have had a criminal record, are or have been subject to criminal prosecution.
(paragraph entered Federal law dated December 23, 2010 N 387-FZ)
In some cases, taking into account the specifics of work, this Code, other federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation may provide for the need to present additional documents when concluding an employment contract.
It is prohibited to require from a person applying for a job documents other than those provided for by this Code, other federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation.
When concluding an employment contract for the first time, a work book and an insurance certificate of compulsory pension insurance are issued by the employer.
(as amended by Federal Law dated July 21, 2014 N 216-FZ)
If a person applying for work does not have a work book due to its loss, damage or for any other reason, the employer is obliged, upon a written application of this person (indicating the reason for the absence of a work book), to issue a new work book.
(Part five was introduced by Federal Law No. 90-FZ of June 30, 2006)
With respect and wishes for comfortable work, Alla Khripushina,
HR System expert
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Many accountants ask whether it is possible to submit 2-NDFL without an employee’s TIN for 2019? The fact is that there are employees who have not received a Taxpayer Identification Number (TIN). And there are those who simply do not know this number. Please note that form 2-NDFL has changed since January 1 and our article takes into account the changes.
The Simplified 24/7 program has updated the electronic version of the certificate taking into account the new order. See how to prepare and print new uniform. Please note that there are now two forms.
One to give to the employee:
2-NDFL for issuance to employees online
Another for the Federal Tax Service:
2-NDFL for the Federal Tax Service
Change in 2019: the employee’s TIN in 2-NDFL may not be indicated
Tax authorities accept 2-NDFL certificates without employees’ TIN (letter of the Federal Tax Service of Russia dated January 27, 2016 No. BS-4-11/1068). Since the TIN is not required details. If there is no number, do not fill out the “TIN in the Russian Federation” field in section 2 of the certificate. There will be no sanctions for this.
If you submit certificates electronically, receive a protocol: “Warning. The TIN for a citizen of the Russian Federation has not been filled in.” But this is not scary, forms 2-NDFL will still be sent to the tax office (letter of the Federal Tax Service of Russia dated 02/03/2016 No. BS-4-11/1584).
But don’t include a fictitious or someone else’s number in your reporting. For each incorrect certificate you can be fined 500 rubles. (letters of the Federal Tax Service of Russia dated 02/11/2016 No. BS-4-11/2224@ and dated 01/27/2016 No. BS-4-11/1068@).
Previously, we would like to remind you that tax authorities did not take certificates from employers without employees’ tax identification numbers. And they recommended that employers themselves find out the numbers on the website of the Federal Tax Service of Russia nalog.ru (read the box below for how to do this). And if the number was not in the database, they demanded that employees be sent to obtain an INN from the tax office.
How to indicate TIN in 2-NDFL for 2019
If you pay income to individuals, you are required to annually submit certificates in Form 2-NDFL (Clause 2 of Article 230 of the Tax Code of the Russian Federation). The form of the certificate and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@. On the 2-NDFL certificate you indicate the sign: 1 or 2.
You submit certificates with sign 1 for all individuals to whom you paid income during the year. And certificates with sign 2 are required to be submitted only if you have not withheld tax on any income. The deadlines for submitting certificates with different characteristics are different.
In section 2 of the 2-NDFL certificate there are fields “TIN in the Russian Federation” and “TIN in the country of citizenship”. You need to fill them out in this order. If you are drawing up a certificate for a Russian citizen, write down the TIN in the “TIN in the Russian Federation” field. If you employ a foreigner, find out if he has a number - an analogue of our TIN. If there is one, write it down in the “TIN in the country of citizenship” field.
What should an accountant do if an employee does not know the TIN?
Your actions as an accountant are like this. First, go to the Federal Tax Service website nalog.ru and use the “” service. Enter the employee's full name, date of birth and passport information. If he has a Taxpayer Identification Number (TIN), it will appear on your screen.
If there is no TIN, then submit the 2-NDFL certificate without this detail. According to the Procedure for filling out a certificate, the “TIN in the Russian Federation” field can be omitted if the taxpayer does not have this number. The same rule applies if you submit certificates to in electronic format through the Internet. The fact is that in electronic format the field “TIN in the Russian Federation” has the sign “N”, that is, it is not mandatory. Therefore, 2-NDFL certificates without TIN will be accepted from you.
However, the protocol on receipt of certificates will contain the following message - “Warning. The TIN for a Russian citizen has not been filled in." At the same time, information about the income of individuals is considered to have passed format-logical control and is subject to acceptance, unless, of course, inspectors find other errors in them. This is confirmed by the Federal Tax Service of Russia in a letter dated May 24, 2016 N BS-3- 11/2338@.
Thus, if your employee is a Russian citizen, but has not received a TIN, you can submit certificates without this detail.
There is no need to put dashes or other marks in the corresponding field. These rules are in effect in 2016 and will also be in effect in 2019. However, it is safer to ask employees to go to their Federal Tax Service and obtain a TIN certificate there. Moreover, you will also need this information for information to the Pension Fund of Russia in the SZV-M form. And by indicating the TIN in all reports where this detail is needed, you will avoid disputes with inspectors and the application of penalties.
If your employee is not a citizen of Russia, you do not fill out the “TIN in the Russian Federation” field.
Taxpayer identification number is a combination of numbers that is of particular importance to the tax authorities. According to these data, some issues related to the payment of basic fees are determined. For some time, the question of whether there can be a personal income tax certificate 2 without a tax identification number (TIN) can exist, and what consequences will be faced in this case. Let's look at the features of this situation in this article. How to fill out 2 personal income taxes for 2017, mandatory TIN or optional - will be discussed in the material.
A TIN number is assigned to each taxpayer from the moment he is registered with the regulatory authorities. Through this digital combination, it becomes possible to have information about the history of receipts to an individual throughout his life, so theoretically submitting personal income tax without a TIN is impossible. The number value is noted in a special certificate issued during the registration process.
According to legislative norms, the employer has the right to request this number from an employee when hiring him for a position. But in the Labor Code, the TIN indicator is not included in the list of mandatory elements for submission to the HR department. Therefore, the employee has the right not to provide the employer with this number. But how can you pass it if you don’t have a TIN, and at the same time avoid serious consequences? This will be discussed further.
IN tax law Changes are constantly being made, and new features are being added to it. Publications often appear, after which many contradictions and misunderstandings arise among specialists in this field, not to mention ordinary citizens. Often, failure to comply with the rules when filling out documentation can lead not only to problems with control authorities, but also to serious financial costs in the form of fines and the need to resubmit reports. Therefore, it is important to know how to submit 2 personal income taxes without a TIN.
Case Study
At the end of the third quarter of 2015, the tax authorities created letters about changes in reporting within the framework of Form 2 of personal income tax. As part of this letter, it was assumed that the TIN for submission of personal income tax- a required requisite. There was an assumption that such a certificate might even be refused acceptance by tax officials. However, after this, clarifications were issued stating that it was possible to submit documentation without providing an identification number. After all, the tax authorities themselves were at a loss, not knowing how to submit personal income tax if there is no tax identification number or it is not known. Therefore, we can assume that since 2016 this rule is invalid and has been replaced by a new provision.
How things were in 2016
At the beginning of this period tax authorities a message was published by which the issue became more or less resolved. According to the current document, the answer to the question of whether the TIN is required in certificate 2 of the personal income tax is negative. Therefore, if there are no serious inaccuracies in the documents provided, inspectors remain obligated to accept reporting on this form without the employee’s TIN. At the same time, the employee does not have to fear that his documents will not be accepted.
Are there any options to find out the TIN number?
Many responsible accountants, when hiring certain employees, decide to play it safe by entering TIN information into general reporting. But due to the fact that not every employee can provide such information along with the general package of papers, the question arises of how to find out personal income tax by TIN. There are ways to do it yourself, and thanks to modern technologies, you can carry out the process without leaving your office computer.
To do this, you need to use the basic application, which is located at the tax service website. To search for a TIN, the employer only needs to enter some information about the newly hired employee - his full name, date of birth and passport information. If this information is written out incorrectly and submitted to the tax service in an incorrect form, this threatens tax agent the need to pay a fine. Therefore, it is much more convenient to submit reports with a blank “TIN” field in order to avoid confusion with representatives of the tax service.
Deadlines for submitting reporting documentation
The deadline for submitting the certificate will occur only in the 2017 annual period, and as for the present time, the TIN is not submitted to the 2nd personal income tax for 2017. Tax experts advise waiting for time and not filling out certificates, because until the reporting period, changes may occur again. This document provided in tax services on the part of employers. This paper contains the amount of income that employees received during the year.
From a legislative position, deadlines are established within which reports are submitted in the appropriate form. If it contains a list of information about all employees and their income, submission must be made before April 1 of the next annual period. If the employee’s income was transferred, but personal income tax was not withheld, the reporting must be submitted by March 1 of the next annual period. Despite the fact that a TIN in 2nd personal income tax is not needed, delays in submitting documentation are unacceptable and entail a fine of 200 rubles for each report.
Help for employees
Sometimes employees turn to employers with a request that they provide them with reference material as part of Form 2-NDFL. Since the TIN in certificate 2 of the personal income tax 2017 is assumed to be missing, many questions arise. By law, the employer is obliged to issue this document within three days; if the deadlines are violated, the employee receives the right to file a complaint with the labor inspectorate, which threatens the employer with fines. Therefore, it is necessary to comply with all legal requirements in order to avoid major problems with papers.
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