2-NDFL reflects the amount of income received by the employee during the reporting period, as well as the amount of personal income tax paid on this income. In addition, the report contains information about deductions applied to the employee. Submission deadlines, filling rules, as well as appearance 2-NDFL forms are regulated by order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485.
2-NDFL: due date 2019
According to the above order, deadline submission of the 2-NDFL report in 2019 - April 1. Accordingly, everything tax agents will have to submit a report for 2018 no later than April 1, 2019. There will be no postponements, since April 1 does not fall on a weekend - in 2019 it is a Monday.
If the tax agent was unable to withhold taxes from funds paid to individuals during the reporting period, then the report must be submitted by March 1, 2019. This rule applies to cases where persons who are not employees of the company received gifts worth more than 4,000 rubles. It is believed that it is not possible to withhold personal income tax from income received, but inform about this tax service still necessary.
Report 2-NDFL can be submitted:
- on paper - if the number of employees does not exceed 25 people;
- V in electronic format— if the number of employees exceeds 25 people.
Penalties for errors and late filing of reports
tax code provides for liability for errors made in 2-NDFL reporting, as well as for its late submission. In particular, the fine for tax agents who did not submit this form to the tax authority on time is 200 rubles for each certificate. Therefore, if certificates for 10 employees were not provided, the fine will be 2,000 rubles. If the reporting indicates false information, then the fine will be 500 rubles. Note that if the tax agent discovers the error before the tax authorities do and sends corrective reports before the deadline for filing the report, a fine can be avoided.
Tax agents must be extremely careful when filling out the reporting form, since the legislation does not specify what errors may result in a fine. By and large, sanctions can be applied even if mistakes are made in the employee’s residential address. In addition, according to letters from the Federal Tax Service, an error in indicating the TIN also leads to a fine.
Entrepreneurial activity is accompanied by interaction with government agencies. This type of activity is constantly monitored by the state in order to ensure transparency of the operation of the facility, its legality, and also prevent attempts by entrepreneurs to avoid those payments on account state budget that are required by law. The process of control by the state is accompanied by the submission of reports. We will discuss the deadline for submitting 2-NDFL for 2016 in this article.
You can download form 2-NDFL at.
The deadline for filing 2-NDFL for legal entities and individual entrepreneurs is April 1 of the year following the reporting year. This deadline must be observed; for failure to comply with this condition, the reporting enterprise tax authorities may impose a fine of 200 to 500 rubles. Incorrectly entered data may also result in a fine of 200 rubles.
The deadline for submitting 2-NDFL for 2016 falls on April 3, 2017 due to the fact that the first day falls on Saturday, which means the final date is postponed reporting date according to the general transfer rules.
It is necessary to take into account that, as a tax agent, a private entrepreneur or legal entity is required to report in this form to the state, but it is not always possible for a tax agent to recover the amount of tax from an individual. Such payments will also have to be reported to mandatory, but for tax amounts not withheld, the deadline for filing 2-NDFL for 2016 is March 1, 2017, before the same time the tax agent is obliged to inform the individual about the need to pay the tax amount to the state.
What is 2-NDFL?
2-NDFL is a certificate stating what an individual’s income is from the work he performs, as well as what percentage is paid from this income to the state treasury, what is the amount given percentage. It is worth noting that this reporting document expresses absolutely all the income of an individual from which personal income tax withholding, this includes hospital benefits, remunerations, bonuses, and other financial income.
An example of filling can be seen in the image:
2-NDFL can be considered a reporting document that tax agents submit to the tax authorities in order to verify the required amounts for contribution to the budget with those amounts that are actually contributed by an individual. This form is a mandatory reporting document for every employer with hired personnel.
A 2-NDFL certificate may be required by the company employee himself if it is necessary to carry out transactions that require documentary confirmation financial condition individual. Such operations include:
- Borrowing from a bank or taking out a mortgage.
- Registration of guardianship or child support proceedings.
- Proof of financial status in court or when registering with an employment center, as well as other transactions.
If a certificate is required by an employee, the employer must provide it within three days from the date of receipt and registration of an application for a certificate from the employee in writing.
You can see more about personal income tax in this video:
Where and when to submit the certificate
If 2-NDFL is considered a reporting document, it means that it relates to a specific reporting period. The certificate is submitted once a year.
It must be submitted to organizations at the place of registration entrepreneurial activity, for private entrepreneurs - at the place of belonging to the Federal Tax Service on the basis of registration, and, if they make payments on their own, - at the place of activity. In the event that employees of a separate branch are paid income by the main office, certificates are submitted precisely at the place of its registration.
Some nuances of filling out 2-NDFL
2-NDFL has the form established by law. Filling should take into account the innovations of 2017.
Only those organizations and entrepreneurs with staff have the right to generate a document in paper form hired employees of which consists of ten people or less, otherwise the preparation is carried out electronically and provided to the tax authorities using the TKS.
Some income codes have changed, which you also need to know. So, if an employee was paid a bonus for production-type results, then the code used is 2002, if from funds special purpose company or from it net profit, then 2003.
So, 2-NDFL is a form of reporting document that is provided by the employer annually and includes information about the income of each employee working at this business entity, as well as the amount of taxes that the person paid to the budget.
No later than April 3, 2017, personal income tax agents must submit to their Federal Tax Service the completed forms for each individual to whom they paid income in 2016 (clause 7, article 6.1, clause 2, article 230 of the Tax Code of the Russian Federation).
For each certificate not submitted on time, the tax agent may be fined 200 rubles. (Clause 1 of Article 126 of the Tax Code of the Russian Federation).
There is no need to generate and submit 2-NDFL certificates for those individuals who were paid exclusively income (subclause 1, clause 1, article 227, subclause 2, clause 1, article 228 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 03/07/2014 No. 03- 04-06/10185):
- under purchase and sale agreements;
- under agreements concluded with them as entrepreneurs.
Such taxpayers calculate and pay themselves.
In addition, there is no need to submit 2-NDFL certificates for individuals who received from a tax agent exclusively income not exceeding the non-taxable limit.
For example, if in 2016 an employee was given a gift worth no more than 4,000 rubles. and he no longer received other gifts or other income from the tax agent, there is no need to submit a 2-NDFL certificate for it (letter of the Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11/787@).
If the number of individuals who received income from a tax agent in 2016 is 25 people or more, 2-NDFL certificates must be sent to the tax office electronic form according to the TKS (clause 2 of Article 230 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated November 5, 2015 No. BS-4-11/19263). If the number of income recipients is smaller, certificates can also be submitted in paper form.
2-NDFL certificates for individuals who received income from the organization itself (its head division), submit it to the Federal Tax Service at the place of registration of the organization (clause 2 of Article 230 of the Tax Code of the Russian Federation). The same is stated in the letter of the Federal Tax Service of Russia dated July 4, 2016 No. BS-4-11/11951@).
Please submit information about individuals who received income from a separate division (SU) of the organization to the Federal Tax Service at the place of registration of the OP (letter of the Federal Tax Service of Russia dated December 30, 2015 No. BS-4-11/23300@).
If during the year you change legal address and, accordingly, the tax office, and you are not the largest taxpayer, indicate the new checkpoints and OKTMO in the certificates and submit them to new Federal Tax Service(letter of the Ministry of Finance of Russia dated November 19, 2015 No. 03-04-06/66956).
Certificates must be signed by the manager or other official who is authorized to do so internal documents organization (for example, by order of the manager).
There is no need to put a stamp on the certificate, even if the organization continues to use it (clause 7, article 2 of the Law dated December 26, 1995 No. 208-FZ; clause 5 of article 2 of the Law dated 02/08/98 No. 14-FZ).
The form and procedure for filling out the certificate were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@.
In the “Sign” field of the certificate, enter 1. All indicators (except personal income tax) should be reflected in rubles and kopecks. Round personal income tax amounts according to the rules of arithmetic: discard less than 50 kopecks, round 50 or more kopecks to the full ruble.
If there are no total indicators, put zero in the corresponding field (Section I of the Procedure for filling out the certificate).
Information about the taxpayer and tax agent
In section 1 of the 2-NDFL certificate you need to provide information about the tax agent:
- OKTMO;
- contact number;
- abbreviated name of the organization or full name of the entrepreneur.
Indicate the OKTMO and KPP code of the organization if the individual received income from the head division, and OKTMO and KPP code of the separate division if the individual received income from the OP (section. III Order filling out the certificate).
Information about the taxpayer, that is, about the individual who received income from the tax agent, is given in section 2 of the certificate.
The first among the details that need to be filled out is If you cannot find it out from the employee, for example, because he no longer works for you, you can use the “Find out TIN” service on the Federal Tax Service website. To do this, you will need to enter the full name of the individual, his date of birth and passport details.
If this does not help, you can submit the certificate without indicating the TIN (letters of the Federal Tax Service of Russia dated 02.02.2016 No. BS-3-11/358@, dated 02.02.2016 No. BS-3-11/360@, dated 27.01.2016 No. BS -4-11/1068@). If there are no other shortcomings in the certificate, inspectors are obliged to accept it. And it’s even better to submit a certificate without a TIN if you are not sure of the information you have about it. For each certificate with an incorrect TIN, tax authorities can fine the tax agent 500 rubles (Article 126.1 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated February 16, 2016 No. BS-3-11/590@).
If you are filling out a certificate regarding a foreigner working in the Russian Federation under a patent, enter 6 in the “Taxpayer Status” field (letter of the Federal Tax Service of Russia dated March 15, 2016 No. BS-4-11/4272@). If in relation to another individual who is a tax resident as of December 31, 2016 or on the date of dismissal - 1 (letter of the Ministry of Finance of Russia dated November 15, 2012 No. 03-04-05/6-1305). When filling out a certificate for a non-resident, please indicate (Section IV of the Procedure for filling out the 2-NDFL certificate):
- 5, if the individual has received temporary asylum in the Russian Federation or has refugee status;
- 4, if the individual is a participant in the state program for the voluntary resettlement of compatriots in the Russian Federation;
- 3, if the individual is a highly qualified specialist;
- 2 – in other cases.
In the “Citizenship (country code)” field, indicate the code of the country of which the individual is a citizen, from All-Russian classifier countries of the world (OKSM). For citizens of the Russian Federation this code is 643.
In the “Identity document code” field, indicate the code of this document from the Directory given in Appendix No. 1 to the Procedure for filling out the certificate. The passport of a citizen of the Russian Federation corresponds to code 21.
In the “Subject Code” field, enter the code from the Directory in Appendix No. 2 to the Procedure for filling out the certificate.
Section 3. Income
Section 3 of the certificate must reflect information about the income received by an individual in 2016 and the corresponding deductions. That is, we are talking only about deductions applied to specific types of income, such as professional deductions or amounts partially exempt from personal income tax under Article 217 Tax Code Russian Federation (Section V of the Procedure for filling out the certificate). Standard ones are not shown in this section.
Reflect the amounts of income in the certificate in chronological order, broken down by month and income code, approved by Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@.
The most common income codes:
- 1010 – dividends;
- 2000 – wage;
- 2002 – award;
- 2010 – remuneration under a civil contract for the performance of work (provision of services);
- 2012 – vacation pay;
- 2300 – temporary disability benefit;
- 2610 – material benefit from saving on interest for using borrowed funds;
- 2720 – cost of the gift;
- 2760 – material aid employees (except for financial assistance issued in connection with the birth of a child);
- 2762 – financial assistance at the birth of a child;
- 4800 – other income, that is, those for which their own code has not been approved. For example, excess daily allowance, compensation for unused vacation upon dismissal (letters of the Federal Tax Service of Russia dated September 19, 2016 No. BS-4-11/17537, dated July 6, 2016 No. BS-4-11/12127).
Please note that income that is not subject to personal income tax in full, such as, for example, given to an employee in connection with the death of a family member or natural disaster, there is no need to reflect 2-NDFL in the certificate (clause 8, 8.3 of Article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 08/04/2015 No. 03-04-06/44861).
Moreover, each income relates to the month in which it is considered actually received (Section V of the Procedure for filling out the certificate).
Opposite those incomes for which deductions have been applied, indicate the amount of the deduction and its code, approved by the same order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@.
The most common deduction codes (clause 28, article 217 of the Tax Code of the Russian Federation):
- 403 – professional deduction according to the GPD for the performance of work (provision of services);
- 501 – deduction from the cost of gifts (up to 4,000 rubles per year);
- 503 – deduction from the amount of financial assistance (up to 4,000 rubles per year).
December salary paid in January
Salaries accrued to employees for December 2016 must be reflected in the 2-NDFL certificate as part of income for December, even if it was paid already in January 2017 (letter of the Federal Tax Service of Russia dated 02/03/2012 No. ED-4-3/1692@). After all, income in the form of wages is considered to be actually received on the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).
At the same time, the salary advance is not reflected separately in the 2-NDFL certificate. Just indicate the entire amount of your salary accrued for the month.
Remuneration under the GPC agreement
But remuneration under a civil contract accrued in December 2016, but paid already in January 2017, does not need to be reflected in the 2-NDFL certificate for 2016. Such income is considered received on the day of its payment, which means it refers to January 2017 (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).
Prize
IN personal income tax purposes a bonus is separate species income having its own code - 2002. The date of receipt of such income is the day of its payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 03/27/2015 No. 03-04-07/17028, Federal Tax Service of Russia dated 04/07. 2015 No. BS-4-11/5756@). Therefore, it must be reflected in the 2-NDFL certificate in the month of payment.
Dividends
If, when calculating personal income tax, you took into account dividends received from other organizations, opposite the amount indicated in the certificate without reduction by personal income tax, you need to reflect the deduction with code “601”. The deduction amount is calculated using the formula.
Formula for determining the deduction amount
EXAMPLE. REFLECTION OF INCOME
P. A. Kudashkin, tax resident of the Russian Federation, is a participant and employee of Alpha LLC. His monthly salary is 30,000 rubles. In January, Kudashkin wrote an application for a “children’s” deduction for his first child.
In April, Kudashkin was given a gift worth 6,000 rubles.
In May, Alpha LLC distributed among the participants and paid profit based on the results of 2015 in the amount of 3,000,000 rubles, including:
P. A. Kudashkin – 300,000 rubles;
Beta LLC – RUB 2,700,000.
When distributing profits, Alpha LLC took into account dividends received in 2014 in the amount of RUB 1,500,000.
The personal income tax deduction from dividends is 150,000 rubles. (RUB 300,000 : RUB 3,000,000 × RUB 1,500,000)
From August 1 to August 14, Kudashkin was on vacation. Vacation pay in the amount of 13,230 rubles. he was paid on July 27, 2016. Salaries for August amounted to 16,956.52 rubles.
From November 8 to November 15, he was on sick leave. Temporary disability benefit in the amount of 5125 rubles. he was paid on November 21, 2016. Salaries for November amounted to 21,428.57 rubles.
In December, Kudashkin was paid a bonus based on the results of his work for the year in the amount of 12,600 rubles.
Personal income tax on all of Kudashkin’s income is withheld and transferred in full.
Section 3 of the 2-NDFL certificate for 2016 will be filled out as shown in the table.
Income taxed at 13%
| Month | Revenue code | Amount of income, rub. | Deduction code | Amount of deduction, rub. |
| 01 | 2000 | 30 000 | 0 | |
| 02 | 2000 | 30 000 | 0 | |
| 03 | 2000 | 30 000 | 0 | |
| 04 | 2000 | 30 000 | 0 | |
| 04 | 2720 | 6000 | 501 | 4000 |
| 05 | 2000 | 30 000 | 0 | |
| 05 | 1010 | 300 000 | 601 | 150 000 |
| 06 | 2000 | 30 000 | 0 | |
| 07 | 2000 | 30 000 | 0 | |
| 07 | 2012 | 13 230 | 0 | |
| 08 | 2000 | 16 956,52 | 0 | |
| 09 | 2000 | 30 000 | 0 | |
| 10 | 2000 | 30 000 | 0 | |
| 11 | 2000 | 21 428,57 | 0 | |
| 11 | 23 000 | 5125 | 0 | |
| 12 | 2000 | 30 000 | 0 | |
| 12 | 2002 | 12 600 | 0 |
Section 4. Deductions
In section 4 you need to reflect the amounts and codes of standard, social and property tax deductions provided to an individual (Section VI of the Procedure for filling out the certificate). Tax agents and employers do not provide investment deductions.
The deduction codes were approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@. Please note that the deduction codes for children have changed compared to last year.
Section 5. Tax amounts
In section 5 you need to show:
- total amount income specified in section 3 of the certificate;
- tax base - the total amount of income reduced by the total amount of deductions reflected in sections 3 and 4 of the certificate;
- the total amount of calculated personal income tax is the product tax base and the tax rate at which sections 3–5 of the certificate are filled out;
- total amounts of tax withheld and transferred to the budget.
Moreover, even if the salary for December 2016 was paid already in January 2017, the personal income tax on it must be reflected in the 2-NDFL certificate for 2016 in the fields (letter of the Federal Tax Service of Russia dated March 2, 2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/1692@):
- “Tax amount calculated”;
- “Amount of tax withheld”;
- “Tax amount transferred.”
The company involved in calculating income tax is a tax agent. In other words, it controls the calculation and transfer of taxes to the budget. In connection with this obligation, firms must report to regulatory authorities on in the prescribed form. The document, which reflects all the employee’s income, has the abbreviation 2-NDFL. Certificates attached to the declaration are issued to employees for presentation at the place of request.
Frequency of submission of the declaration
The tax authorities have set a strict deadline for submitting 2 personal income taxes. Currently tax return provided by all companies and individual entrepreneurs paying cash, once a year after reporting period. The deadline for submitting the report is April 1 of the year following the reporting period. If this date falls on a weekend, the deadline for submitting 2nd personal income tax is postponed to the next working day.
New changes affecting income tax reporting
Guided by the new Federal law No. 113-FZ, which regulates the deadlines for submitting reports on income tax, since 2016 all legal entities and entrepreneurs must submit an additional quarterly form 6-NDFL, which practically duplicates the information on the income tax report. The deadline for filing personal income tax 2 remained the same, but interim declarations were added to it.
6 Personal income tax has become an integral part of the personal income tax declaration 2
Do not forget that form 6-NDFL is a mandatory report from which annual declaration. Therefore, it is worth paying attention to the deadline for submitting this report. Form 6-NDFL is submitted quarterly. There are strict deadlines, for violation of which the tax office imposes penalties.
Paper and electronic reporting must be submitted by the specified date:
- 1st quarter - May 1;
- half-year - August 1;
- nine months - November 1;
- year - April 1.
How separate divisions submit 2 personal income taxes
For enterprises with separate divisions, the deadline for submitting 2 personal income tax reports remains the same as for the parent enterprise. The only difference is that the branch provides information on accruals to the territorial inspectorate. If the company has a consolidated balance sheet, then the branch accountant should provide information about all accruals in advance so that the parent company does not miss deadlines. It is worth noting that large holdings have the right to choose the most convenient place for reporting. The Federal Tax Service is holding big companies under constant control and exchange received information.
Penalties if the deadline for submitting 2 personal income taxes is missed
The amount of the fine for a late declaration directly depends on the number of employees who received income. For each certificate not provided, the company will pay a fine of 200 rubles. It is not difficult to calculate how much money an organization with a staff of 50 people can earn. The same fines are imposed on separate divisions of the company. In addition, the director of the company may also be subject to administrative penalty in the amount of 500 rubles. Also, from the beginning of 2016, you can be fined for false information provided in certificate 2 of the personal income tax. The penalty amount will be 500 rubles for each certificate, but the fine can be avoided if the accountant himself finds the error and corrects it in a timely manner.
Electronic reporting
Many enterprises, depending on the number of employees, are required to submit a declaration electronically. Unlike other reports, the deadline for submitting 2 personal income taxes via electronic communication channels coincides with paper reporting. In other words, you will also have to report electronically before April 1.
Since 2016, tax agents for personal income tax have an additional obligation: to prepare and submit quarterly calculations for form 6-NDFL. However, the introduction new form does not cancel the obligation to prepare annual certificates in form 2-NDFL. These forms have different purposes. The 6-NDFL calculation is compiled for the organization as a whole, and the 2-NDFL certificate is individual in nature: it must be filled out for each person who received income for which the organization is recognized as a tax agent.
Where to take it
Certificates in form 2-NDFL must be submitted to the tax inspectorates at the place of registration of tax agents (clause 2 of Article 230 of the Tax Code of the Russian Federation). As a rule, organizations submit such certificates to the inspectorate, where they are registered at their location, and entrepreneurs - at their place of residence. This follows from paragraph 1 of Article 83 and Article 11 of the Tax Code of the Russian Federation. However, depending on the status of the organization (entrepreneur) and the source of income payment, the procedure for submitting 2-NDFL certificates may be different. The following table will help you navigate in all situations:
| No. | Source of income | Where to submit 2-NDFL | Base |
|---|---|---|---|
| Head office employees receive income from the head office | To the tax office at the location of the head office | clause 2 art. 230 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated February 11, 2009 No. 03-04-06-01/26, dated December 3, 2008 No. 03-04-07-01/244 and the Federal Tax Service of Russia dated October 14, 2010 No. ShS-37-3/13344 |
|
| Employees of separate divisions receive income from separate divisions | To the tax inspectorates at the location of separate divisions | para. 4 p. 2 tbsp. 230 Tax Code of the Russian Federation |
|
| Employees simultaneously receive income both in the head office and in separate divisions | Letters of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06/55 and the Federal Tax Service of Russia dated October 14, 2010 No. ShS-37-3/13344 |
||
| To the inspectorate at the location of the organization’s head office (indicating the checkpoint and OKTMO code of the head office) | ||
| To the inspectorate at the location of each separate unit (indicating the checkpoint and OKTMO code of the corresponding separate unit) | ||
| Employees of separate divisions receive income from separate divisions that are located in the same municipality, but in the territories of different tax inspectorates | To the inspectorate at the place of registration. You can register at any inspection in the territory municipality. Submit certificates to this inspection for all separate divisions located on the territory of the municipality | para. 3 p. 4 art. 83, para. 4 p. 2 tbsp. 230 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated August 28, 2009 No. 03-04-06-01/224, dated February 11, 2009 No. 03-04-06-01/26, dated December 3, 2008 No. 03- 04-07-01/244 |
|
| Employees of separate divisions of organizations - the largest taxpayers who receive income from separate divisions | Choose your own inspection:
| Letter of the Federal Tax Service of Russia dated December 26, 2012 No. ED-4-3/22280, agreed with the Ministry of Finance of Russia. The document is posted on the official website of the Federal Tax Service of Russia |
|
| Employees working for entrepreneurs in activities on UTII or the patent taxation system | In the inspectorate at the place of business on UTII or the patent taxation system | para. 6 paragraph 2 art. 230 Tax Code of the Russian Federation |
If by the time of submission of certificates of income paid a separate division, this division was closed (liquidated), submit certificates to the tax office at the location of the parent organization (letter of the Federal Tax Service of Russia dated February 7, 2012 No. ED-4-3/1838).
Situation: Do I need to send a certificate in Form 2-NDFL to the tax office at the employee’s place of residence? The employee is registered in another subject of the Russian Federation.
No no need.
Organizations paying benefits to employees are recognized as tax agents for personal income tax. This follows from paragraph 1 of Article 226 of the Tax Code of the Russian Federation. Tax agents must provide the inspectorate with information about the income paid and the tax withheld from it. However, you need to report and pay tax to the inspectorate where the organization is registered. This requirement is stated in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Wherein tax law does not oblige agents to report on the employee’s place of residence.
When to take it
By general rule organizations and individual entrepreneurs must submit 2-NDFL certificates to the tax office no later than April 1 of the year following the reporting year. If an organization is liquidated or reorganized in the middle of the year, then such a certificate must be submitted for the period from the beginning tax period before the date of liquidation or reorganization (clause 3 of Article 55 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 26, 2011 No. ED-4-3/17827).
From general rule there is an exception. It concerns persons who are recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation. When carrying out transactions with securities and financial instruments forward transactions, as well as when making payments on securities Russian issuers such persons are also required to submit to the tax inspectorate information about income, about their recipients and about the amounts of accrued, withheld and transferred personal income tax. However, to transmit information, these tax agents do not use 2-NDFL certificates, but income tax reporting forms. And such information must be submitted not once a year, but within the deadlines established for submitting income tax reports. That is, no later than the 28th day of the month following the expired reporting (tax) period.
This follows from the provisions of paragraphs 2 and 4 of Article 230, Article 289 of the Tax Code of the Russian Federation.
Responsibility
If you do not submit a certificate on time in Form 2-NDFL, the inspectorate may fine you under Article 126 of the Tax Code of the Russian Federation. The fine is 200 rubles. for each document that is not submitted on time.
In addition, for failure to provide or late submission 2-NDFL certificates upon application tax office the court may impose administrative liability in the form of a fine in the amount of:
- for citizens - from 100 to 300 rubles;
- for officials - from 300 to 500 rubles.
This responsibility applies to officials organization, for example, to its head (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Important: from January 1, 2016 for tax agents established the new kind liability - a fine for false information in submitted documents. Therefore, if the inspectorate finds errors in the 2-NDFL forms received, it may fine the tax agent. The fine will be 500 rubles. for each document that contains an inaccuracy.
There will be no fine only if the tax agent himself discovers the error and promptly (before the inspection finds the error) clarifies the information. New responsibility will also apply to 2-NDFL forms that organizations submit for 2015. This procedure is provided for in paragraph 1 of Article 126.1 of the Tax Code of the Russian Federation.
Methods for submitting certificates
Since 2016, tax agents can submit information on income using Form 2-NDFL:
- directly to the tax office through a representative of the organization on paper. With this option, the information is considered submitted on the day of its submission;
- by post with a description of the attachment. In this case, the information is considered submitted on the date of its sending by mail;
- in electronic form via telecommunication channels. In this case, the information is considered submitted on the date of its sending, recorded in the confirmation of the electronic document management operator or the tax office.
This is stated in paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation, paragraphs 3-4 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576.
Thus, from January 1, 2016, tax agents have only two ways to submit certificates in Form 2-NDFL: on paper or via telecommunication channels. The possibility of submitting information in the form of files on electronic media (disks, flash drives, etc.) is excluded from the Tax Code of the Russian Federation. This procedure also applies to the methods of presenting information for 2015.
Transfer of certificates via TKS
From January 1, 2016, all tax agents are required to submit 2-NDFL certificates under the TKS if they have at least 25 employees. This also applies to the information that organizations will submit for 2015 (letter of the Federal Tax Service of Russia dated November 5, 2015 No. BS-4-11/19263).
You can submit information about income to the inspectorate via telecommunication channels through an electronic document management operator. The use of this option for transmitting information is permitted if the tax agent:
1) has certified means of cryptographic information protection that are compatible with the means of the tax inspection;
2) has the ability to:
- generate information in accordance with the approved electronic format;
- ensure encryption and decryption of information using encryption tools;
- form a strengthened qualified electronic signature when sending and checking it when receiving information.
When transmitting information via TCS, there is no need to duplicate it on paper or electronic media.
The number of information grouped into one file should not exceed 3000. If the number of information exceeds this value, several files must be generated. In this case, each file must contain information with the same combination of details: INN and KPP of the tax agent, OKTMO, reporting year, a sign of the information presented.
After the tax agent sends certificates in form 2-NDFL, the tax office:
- the next day will confirm the date of receipt electronic documents relevant notice;
- within 10 days will send files with a register of information on income and a protocol for receiving information on income.
Submitted information is considered to be information that has passed format control and is recorded in the Register generated by the tax office.
This is stated in paragraphs 20-30 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576.
Certificates on paper
From January 1, 2016, it is possible to submit forms 2-NDFL on paper only if during the year the number of citizens who received income from a tax agent is less than 25 people (Clause 2 of Article 230 of the Tax Code of the Russian Federation). This restriction also applies to information submitted by tax agents for 2015 (letter of the Federal Tax Service of Russia dated November 5, 2015 No. BS-4-11/19263).
In this case, the certificates must be accompanied by a register of information on income in two copies, one of which will remain with the inspectorate.
After the inspection, the inspectorate employee and the tax agent draw up a protocol for receiving information on income in two copies, one of which is handed over to the representative of the organization in person (or sent by mail within 10 working days), and the other remains with the inspection.
This is stated in paragraphs 15-19 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576.
Sending certificates by mail
If the 2-NDFL certificate was sent by mail, then the date of its submission to the tax office is considered the date of sending. Along with the certificate, you must submit an inventory of the investment. This procedure is provided for by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576.
Fill out the list of attachments in two copies and ask the postal employee to put a stamp on each copy. Place one of them in the mail, keep the other for yourself.
Determine the date of submission of the certificate by the postmark. Information is considered submitted on time if it is sent before 24 hours last day established for its presentation (clause 8 of article 6.1 of the Tax Code of the Russian Federation).
Issuance of certificates to taxpayers
In addition to the tax inspectorate, tax agents are required to issue certificates in form 2-NDFL to taxpayers upon their application (clause 3 of Article 230 of the Tax Code of the Russian Federation). Such certificates are needed, in particular, when an employee moves from one organization to another within a year. By providing the employee standard tax deductions , the accounting department at the new place of work is obliged to take into account the amount of income that he received at the previous place of work. The amount of income must be confirmed by a certificate in form 2-NDFL.
Situation: Is an organization obliged to issue an employee a certificate in form 2-NDFL if during the tax period he did not have taxable income from which personal income tax was calculated and withheld?
No, I don't have to.
An organization is not required to issue Form 2-NDFL certificates to employees if they did not receive income during the tax period (during the year). This situation arises, for example, when employees are on maternity leave for up to 1.5 years. In relation to such employees, the organization is not recognized as a tax agent (clause 1 of Article 226 of the Tax Code of the Russian Federation). And certificates in form 2-NDFL must be issued by tax agents (clause 3 of Article 230 of the Tax Code of the Russian Federation).
In this situation, at the request of the employee, the organization can:
- issue him a certificate confirming that during the tax period the organization did not pay him taxable income;
- issue a certificate in form 2-NDFL with dashes in sections 3 and 4 and in the corresponding columns of section 5.
Situation: can an organization issue an employee’s relatives with a certificate of his income in form 2-NDFL?
Yes maybe.
Tax agents, at the request of employees, are required to issue them certificates in form 2-NDFL (clause 3 of Article 230 of the Tax Code of the Russian Federation). If an employee does not have the opportunity to obtain such a certificate in person, he, as a taxpayer, has the right to entrust this to his authorized or legal representative, including a relative (Clause 1 of Article 26 of the Tax Code of the Russian Federation).
The basis for issuing a certificate to a relative is: authorized representative (for example, a spouse, brother, sister) is an employee’s application and a notarized power of attorney in the name of a relative (paragraph 2, paragraph 3, article 29 of the Tax Code of the Russian Federation, article 185 of the Civil Code of the Russian Federation).
Legal representative an employee can apply for a certificate without a power of attorney (clause 2 of article 27 of the Tax Code of the Russian Federation, clause 1 of article 26, clause 2 of article 28 of the Civil Code of the Russian Federation). For issuance a certificate in form 2-NDFL in this case, an employee’s application is sufficient.