Annually until April 1 all employers must submit to the Federal Tax Service information on income (payments) that their employees received in the past year. To do this, they draw up certificates in the form of 2-NDFL for each of their employees.
There are frequent cases when a 2-NDFL certificate may be needed directly by the employee himself. For example, when he wants to get a loan or get a job new job. When receiving tax deductions, in addition to the declaration in the form 3-NDFL, tax inspectors also require individuals certificates of income in the form of 2-NDFL.
note, starting from 2016, all employers, in addition to certificates 2-NDFL, additionally need to submit calculations in the form 6-NDFL.
Note: Order of the Federal Tax Service of Russia dated January 17, 2018 N MMV-7-11 / [email protected] a new form of certificate 2-NFDL has been approved. It comes into force on April 30, 2018, but can be applied from the reporting for 2017. Considering the foregoing, employers, when reporting for 2017, can submit 2-NDFL certificates both in the old and in the new form.
You can download the old form 2-NDFL for free from this link.
The new 2-NDFL certificate form can be downloaded.
You can see a sample of filling out the 2-NDFL form for 2017 on this page.
All individual entrepreneurs and organizations that made payments to their employees last year (including under civil law contracts), and also withheld and transferred personal income tax from these payments.
In 2018, employers whose average number of employees 25 or more people must submit information to in electronic format. Accordingly, individual entrepreneurs and organizations with less than 25 people in 2018 have the right to submit 2-NDFL certificates in paper form.
2-NDFL certificates must be submitted to the tax office:
Note: separate divisions with a separate balance sheet and current account must submit 2-personal income tax at their location (with the exception of the largest taxpayers, who themselves choose where to report to them).
For 2017, certificates in the form 2-NDFL must be submitted to tax authority until April 2, 2018.
Note: 2-NDFL certificates for employees from incomes that could not be withheld by personal income tax must be submitted before March 1, 2018.
In 2018, the penalty for late submission of 2-NDFL certificates is 200 rub. (for each missing document).
In addition, since 2016, tax inspectors have been given the right to issue a fine in the amount of 500 rub. for certificates 2-NDFL containing false information.
The IFTS does not have the right to block the current account for failure to submit the 2-NDFL form (unlike the calculation of 6-NDFL).
Official instructions for filling new form 2-NDFL you can download from this link
The heading of the 2-NDFL certificate indicates:
Field "in a year"- the tax period (calendar year) for which a 2-NDFL certificate is submitted.
fields «№ ____ » and "from __.__.__"- serial number and date of preparation of the certificate 2-NDFL.
When filling out a correcting or canceling certificate, these fields indicate the number of the previously provided form 2-NDFL, but the date of the new certificate.
Field "Sign":
Field "Adjustment number":
Field in the IFTS (code) - four-digit code tax office in which the tax agent is registered.
You can find out your INFS code using this service.
Field "OKTMO code".
Organizations indicate the OKTMO code at the location (location of a separate subdivision). Individual entrepreneurs indicate the OKTMO code at the place of residence.
If your company code consists of 8 digits, then when filling out the 2-NDFL certificate, you must put dashes instead of the last three characters.
You can find out the OKTMO code using this service.
Field "Telephone". A contact phone number is indicated by which employees of the tax office can contact you (for example, “+74950001122”).
Field "INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority.
Field "Checkpoint". IP checkpoint field is not filled. Organizations indicate the checkpoint that was received at the IFTS at the location (separate divisions indicate the checkpoint at their location).
Field "Tax agent"
Organizations indicate the abbreviated name (in case of its absence, the full name) in accordance with the constituent documents.
Individual entrepreneurs must fully indicate their last name, first name and patronymic in accordance with an identity document.
Field "Form of reorganization (liquidation) (code)". The code of the form of reorganization or liquidation of the organization is indicated. The codes of these forms are given in Appendix No. 2.
Field "TIN / KPP of the reorganized organization". The TIN and KPP of the reorganized organization or its separate subdivision are indicated.
If the Certificate submitted to the IFTS is not a Certificate for a reorganized organization, then the fields “Form of reorganization (liquidation) (code)” and “TIN / KPP of the reorganized organization” are not filled in. The indicated fields are mandatory for filling in when specifying the code "3" or "4" in the "Attribute" field.
The field "TIN in Russian Federation". The TIN of the employee is indicated (if there is no TIN, this field is not filled in).
Field "TIN in the country of citizenship". The TIN (or its equivalent) of the foreign employee is indicated.
The fields "Last Name", "First Name" and "Patronymic". The surname, name and patronymic (if any) of the employee are indicated in full without abbreviations in accordance with the identity document.
The field "Status of the taxpayer":
If an employee is a tax resident of the Russian Federation(stayed in Russia for 183 or more calendar days), then you must specify status 1, and in section 3 write a rate of 13%.
If an employee is not a tax resident of the Russian Federation(stayed in Russia for less than 183 calendar days), you must specify status 2, and in section 3 write a rate of 30%.
In addition, in 2016, the following statuses are provided for foreign workers:
Date of Birth field. The date of birth of the employee is indicated (for example, 05/10/1975).
Field "Citizenship (country code)". For citizens of Russia, you must specify the code "643". You can find out the codes of other countries using this classifier.
Identification document code field. In this field, you must specify the code of the employee's identity document. For Russian passports, this is the code "21".
There are cases when an employee has a valid USSR passport in such a situation, it is necessary to indicate the code "91" ("Other documents"). Codes of all documents are given in Annex No. 1.
Document series and number field. The details of the identity document are indicated (the “N” sign is not necessary).
In section 3, it is necessary to fill in sequentially by months all the income that was accrued to the employee during the calendar year.
Note: for certificates with sign 2 and 4 in section 3, the amount of actually received income is written, from which personal income tax was not withheld.
Field « tax rate» . In the heading of section 3, you must indicate the tax rate in accordance with which income tax was withheld when paying income:
Income was taxed at different rates.
If during the year the employee's income was taxed at different tax rates, then the 2-NDFL certificate is still should be alone. Simply, first you need to fill out sections 3 and 5 for one bet, and then for another.
If the data to be filled out does not fit on one page, they can be transferred to the next, but at the same time it is necessary to put down its number in the header of each page and duplicate the data about the tax agent.
In field "Month" in chronological order, the serial number of the month in which the employee was accrued and actually paid income is indicated.
Field "Income code". Each income has its own code, for example, the salary code - 2000 , vacation pay code - 2012 etc. For some incomes, the code is not provided, in such cases the code is put - 4800 "Other Income".
Advice- how to determine the code for the award. If the bonus was accrued for production results, write code 2000, and if it was issued in honor of a holiday or anniversary, then this is code 4800 (other income).
Acquainted with complete list income codes you can on this page.
In field "Amount of income" reflects the entire amount of accrued and paid income on specified code income.
Field "Deduction code". Section 3 provides fields for reflecting deductions ( not to be confused with deductions to be filled in section 4). Section 3 reflects only professional deductions (Article 221 of the Tax Code of the Russian Federation), as well as deductions provided for in Art. 217 of the Tax Code of the Russian Federation.
You can view the full list of deduction codes on this page.
In field "The amount of the deduction" the amount of the deduction is reflected, which should not exceed the amount of income indicated in its corresponding column “Amount of income”.
Field "The amount of the deduction". The amounts of deductions corresponding to the specified code are indicated.
The number of completed lines in this field depends on the number of types of tax deductions that were provided to the employee.
Notice confirming the right to social and property deduction.
To receive a tax deduction through the employer, the employee must receive a special notice from the Federal Tax Service Inspectorate and submit it at the place of employment.
The data of this notice (number, date and code of the IFTS) are reflected in the 2-NDFL certificate.
Note: the possibility of obtaining social deduction through the employer appeared only in 2016.
Field "Total Income". The total amount of income received by the employee for the year is indicated ( sum of all rows in section 3).
Field « The tax base» . The tax base is reflected (difference between the total amount income and all tax deductions).
Field "Amount of tax calculated". The calculated amount of tax is indicated ( Tax base x Tax rate(usually 13%)).
Field "The amount of fixed advance payments". This field is filled only for foreign employees working under a patent.
If a foreigner works for you, then personal income tax from wages can be reduced by the amount of advances that he paid to the budget on the basis of a patent. But this can only be done if you have a relevant application from a foreign employee, the necessary notification from the IFTS.
Details of the notification (number, date, IFTS code) are also indicated in section 5 in the line following the table (“Notice confirming the right to reduce tax on fixed advance payments”).
Field "Amount of tax withheld". The amount of personal income tax that was withheld from the employee's income is indicated.
Field "Amount of tax transferred". The amount of personal income tax that was transferred to the budget is indicated.
In most cases, the amount of calculated and transferred personal income tax must match. But sometimes it happens differently, for example, if a salary is delayed, the tax will be calculated more than withheld and transferred. Or, for example, if by mistake an employee withheld personal income tax more than was accrued.
In this case, the employer is obliged to refund the employee the excess withheld income tax. If he does not have time to do this by April 1 (the deadline for submitting 2-NDFL), then in the field "The amount of tax withheld excessively by the withholding agent" it is necessary to reflect the amount of tax not returned to the employee.
In addition, this field indicates the amount of tax overpayment that could have occurred due to a change in the employee's tax status during the year.
The field "Amount of tax not withheld by the tax agent". The calculated amount of personal income tax that the employer did not withhold in the tax period is indicated.
| Document code | Title of the document |
|---|---|
| 21 | Passport of a citizen of the Russian Federation |
| 03 | Birth certificate |
| 07 | Military ID |
| 08 | Temporary certificate issued in exchange for a military ID |
| 10 | Passport of a foreign citizen |
| 11 | Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits |
| 12 | Residence permit in the Russian Federation |
| 13 | Refugee ID |
| 14 | Temporary identity card of a citizen of the Russian Federation |
| 15 | Temporary residence permit in the Russian Federation |
| 19 | Certificate of granting temporary asylum on the territory of the Russian Federation |
| 23 | Birth certificate issued by an authorized body of a foreign state |
| 24 | Identity card of a serviceman of the Russian Federation |
| 91 | Other documents |
Below is a table of the most common situations in which a 2-NDFL certificate does not need to be drawn up:
| Situation | clarification |
|---|---|
| Payments have been made that are legally exempt from income tax | Income that is legally exempt from personal income tax does not need to be recorded in the 2-personal income tax certificate. Such income includes alimony, maternity benefits, etc. (Article 217 of the Tax Code of the Russian Federation). |
| Employees were given gifts or provided material assistance to maternity workers | Gifts and material assistance not exceeding 4000 rubles. during the calendar year, personal income tax is not assessed (clause 28, article 217 of the Tax Code of the Russian Federation). |
| Purchased property from an individual | For example, an organization bought a laptop from its employee. Withholding personal income tax, in this case, is not necessary (clause 2, article 226 of the Tax Code of the Russian Federation). Individuals must independently report for such income and submit a 3-NDFL declaration (Article 228 of the Tax Code of the Russian Federation). |
| Payments were made to individual entrepreneurs |
There is no need to withhold personal income tax from payments made to entrepreneurs (because entrepreneurs must independently calculate and pay income tax). Information on such payments is not required to be submitted to the tax authority, however, you need to receive from the individual entrepreneur all the necessary supporting documents (USRIP record sheet, cash and sales receipts, etc.). |
You will receive an official document with an electronic signature. It has the same force as a certificate with the seal of the employer. Such a certificate will be accepted by the bank, the new employer, and in general by anyone: it is certified by the tax authorities.
But there's a problem. Most likely, you will still have to take a certificate at work.
Help 2-NDFL is a confirmation of official income and tax withheld. The employer sends such a certificate to the tax office for each employee. The tax office sees where a particular person works, what his salary is for the year and by months, and how much personal income tax he paid.
Ekaterina Miroshkina
economist
Help 2-NDFL is needed for different purposes. For example, to make a deduction when buying an apartment or paying for treatment. This certificate also confirms the official income for the bank in order to take or refinance a loan.
Usually, a 2-NDFL certificate is ordered at work. The accounting department will issue it at any time and for any period of work.
Yes, now you can get it directly on the tax website. Previously, it could only be opened, but not downloaded and transferred to someone. Now you can. References are downloaded in .pdf or .xml format. This file can be sent to e-mail or attached to a loan application.
Employers submit employee income statements by April 1 of the following year. Tax office uploads certificates to Personal Area even later - by June. And so every year.
For example, in November 2017, the tax office has a certificate for 2016, but not yet for 2017. Even in the spring of 2018, there may still not be a certificate for 2017.
For a loan, you need a 2-NDFL certificate six months before the application is submitted. If you apply now, you need to verify income from May to November 2017. To do this, you will have to take a 2-NDFL certificate at work. In your personal account on the tax website, it is not and cannot be.
And when the employer nevertheless transfers the data to the tax office - for example, at the end of March 2018 - the bank will need a certificate of income for January, February and March. This information will also not be in your personal account, and you still have to go to the accounting department. Or look for a bank that gives loans without confirmation of official income.
It turns out that the idea is good, but so far without much practical use.
References from previous years may also be useful.
For deduction. To receive a deduction and return the tax for previous years, you need to file a 3-NDFL declaration and a certificate of income. In 2017, certificates for 2014, 2015 and 2016 may be required. All of them will be in your personal account.
For a bank. The bank can request confirmation of salary for any period - even for previous years. At one time, for state support, mortgage holders had to confirm income for 12 months. Maybe still useful. Then certificates can be downloaded and sent by e-mail. Printing from work is not required.
Even in your personal account, personal income tax certificates from written-off debts and non-obvious income are reflected: when refinancing a mortgage, returning insurance, compensation. By law, they must be sent to taxpayers in advance, but they are not always sent. Check it out, you might be in for a surprise.
For the court and the bailiff. For example, if you need to confirm income for several years in court. Situations can be anything: deferment of debt payment, reduction of interest on alimony or division of property.
For benefits. In 2017, social security may ask for a certificate of income for last year. A document from a personal account will do.
There may be other situations when certificates of 2-personal income tax for previous years are useful. If this happens, you can print them even at night, on vacation and for all family members at once.
Register on the tax website. To do this, you need to go with a passport to any inspection and get a login with a password.
Go to your personal account, open the section "Tax on personal income and insurance premiums", Select the item" Information about certificates in the form 2-NDFL».
References can be viewed or downloaded with an electronic signature.
Help 2-NDFL may be needed in many situations. This document is most widely used when obtaining a loan. Even small loan amounts require proof of official income. In addition, a certificate is sometimes required when applying for a visa, to confirm income in the judiciary, and in many other cases. It is not always convenient to make a request to the tax agent - the employer - to obtain this documentation every time. Therefore, since the end of 2017, the Tax Service of Russia has provided the opportunity to obtain a 2-NDFL certificate through the personal account of an individual payer. How convenient and functional it is, as well as what mechanism it is, you need to understand in more detail.
According to the official website tax service www.nalog.ru now form 2-NDFL is available not only for easy viewing of information about the taxpayer, but also for downloading it to a computer.
The process of obtaining a 2-NDFL certificate in your personal account is quite simple:
2. Go to the tab "Tax on personal income and insurance premiums".
3. Click with the mouse cursor on the "Upload with electronic signature" tab.
4. Specify a folder on your computer or laptop to download the file.
As a result, the user receives an archived folder with xml, p7s and pdf files.
The personal account itself provides a certificate of income in 2 types:
1. PDF with an embedded digital signature.
2. XML (in this case, the digital signature comes separately as a p7s file).
If necessary, electronic signatures are easy to verify. So:
The option of obtaining a 2-NDFL certificate through a personal account on the website of the Russian Tax Service via the interface has not changed much since the last time, when the Federal Tax Service offered only to get acquainted with information about their income. The only difference is that now the document can actually be downloaded to a computer.
Attention!
Formally, the use of the downloaded 2-NDFL certificate is logical only in electronic form. It is not entirely designed for printing on paper, since it will be almost impossible to verify the authenticity in this form.
Read also Since 2019, a completely new form of certificate 2-NDFL has been introduced
Considering the fact that the website of the Tax Service of Russia provides the 2-NDFL certificate in electronic form, the area of \u200b\u200bits use is extremely limited. There is no doubt that this document is a full-fledged analogue of the paper version and has legal force. But at the same time, not all taxpayers are comfortable using this format. This can be explained by the impossibility of independently converting an electronic form into a paper one, namely, printing it out as an equivalent document.
Example #1
When applying for a loan, the bank requires a certain package of documents: a passport, a copy of the work book, a 2-NDFL certificate, etc. It is usually impossible to provide the bank with some of the documentation in electronic form, and some in paper form. In this case, it is necessary to scan all documents or provide paper originals, including 2-NDFL.
Here is another example confirming the irrelevance of the income statement, even in electronic form.
In September 2011, the Procedure for submitting to the tax authorities information on income and notifications about the impossibility of withholding tax and the amount of personal income tax was approved. The document entered into force on November 8, 2011, but has actually been used in interaction with the tax authorities since 2012. We will tell about what an accountant needs to take into account in connection with its adoption, we will tell further.
The new Procedure replaced the procedure adopted back in 2003 for filling out and submitting a certificate of income of an individual for 2003 (approved by order of the Ministry of Taxation of Russia dated October 31, 2003 No. BG-3-04 / 583). Until recently, organizations had to submit personal income tax returns (including via the Internet) in accordance with this long-obsolete document, since there was simply no other way.
Paper reporting. A printed or hand-filled 2-NDFL form can be submitted in person or sent by mail. Clause 15 of the Procedure prescribes to accompany it with the Register of information on the income of individuals for the past year, and in two copies. The form of the register is approved by the same order as the Order. Let's look at an example of filling out the registry.
As in the case of paper reporting, forms 2-NDFL must be accompanied by registers of information on the income of individuals. Moreover, the registers must be in two copies for each file, despite the fact that the reporting itself is submitted on electronic media.
The number of 2-NDFL forms submitted to the inspection should not exceed 3,000 documents in one file. If this threshold is exceeded, then several files will have to be generated.
Since 2016, tax agents for personal income tax have received an additional obligation: to prepare and submit to the inspection quarterly calculations for Form 6-NDFL. However, the introduction of a new form does not cancel the obligation to draw up annual certificates in the form 2-NDFL. These forms have different purposes. The calculation of 6-NDFL 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 has received income in respect of which the organization is recognized as a tax agent.
Certificates in the form 2-NDFL must be submitted to the tax inspectorates at the place of registration of tax agents (clause 2, article 230 of the Tax Code of the Russian Federation). As a rule, organizations submit such certificates to the inspection, 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 tax code RF. 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. p / p | Source of income | Where to file 2-personal income tax | Base |
|---|---|---|---|
| Head office employees receive income from head office | To the tax office at the location of the head office | paragraph 2 of 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. ШС-37-3/13344 |
|
| Employees of separate divisions receive income from separate divisions | To tax inspections at the location of separate subdivisions | par. 4 p. 2 art. 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 inspection at the location of the head office of the organization (indicating the checkpoint and OKTMO code of the head office) | ||
| To the inspection at the location of each separate subdivision (indicating the checkpoint and OKTMO code of the corresponding separate subdivision) | ||
| Employees of separate divisions receive income from separate divisions that are located in the same municipality, but in the territories of different tax inspectorates | Inspection at the place of registration. You can register at any inspection in the territory municipality. To this inspection and submit certificates for all separate divisions that are located on the territory of the municipality | par. 3 p. 4 art. 83, par. 4 p. 2 art. 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 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 patent taxation system | In the inspection at the place of business on UTII or the patent taxation system | par. 6 p. 2 art. 230 Tax Code of the Russian Federation |
If by the time of submission of certificates of income paid by 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 the form of 2-NDFL to the tax office at the place of residence of the employee? The employee is registered in another subject of the Russian Federation.
No, it doesn `t need.
Organizations that pay employee benefits 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 submit to the inspectorate information on the income paid and the tax withheld from them. However, it is necessary to report and pay tax to the inspection where the organization is registered. This requirement is spelled out in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Wherein tax law does not oblige agents to report also on the place of residence of the employee.
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 the 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 dealing with securities and financial instruments futures transactions, as well as when making payments on securities Russian issuers such persons are also required to submit to the tax inspectorate information on income, on their recipients and on the amounts of accrued, withheld and transferred personal income tax. However, in order to convey information, tax agents they do not use 2-NDFL certificates, but income tax reporting forms. And such information must be submitted not once a year, but within the time limits established for reporting on income tax. 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.
If you do not submit a certificate in the form 2-NDFL on time, the inspection 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 submit or late submission of a 2-NDFL certificate at the request of the tax inspectorate, the court may impose administrative liability in the form of a fine in the amount of:
Such responsibility applies to officials of the organization, for example, to its head (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Important: Since January 1, 2016, a new type of liability has been established for tax agents - a fine for false information in the submitted documents. Therefore, if the inspectorate finds errors in the received 2-NDFL forms, it can fine the tax agent. The amount of the fine will be 500 rubles. for each document that contains an inaccuracy.
There will be no penalty only if the tax agent himself discovers an error and in a timely manner (before the inspection finds the error) clarifies the information. The new responsibility will also apply to the 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.
Since 2016, tax agents can submit information on income in the form 2-NDFL:
This is stated in paragraph 7 of clause 2 of article 230 of the Tax Code of the Russian Federation, clauses 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 the 2-NDFL form: on paper or via telecommunication channels. The possibility of submitting information in the form of files on electronic media (discs, 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.
From January 1, 2016, all tax agents are required to submit 2-NDFL certificates for TCS if the number of their employees is at least 25 people. 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).
It is possible to transfer information on income to the inspectorate via telecommunication channels through an electronic document management operator. The use of this option for transferring information is allowed if the tax agent:
1) has certified means of cryptographic protection of information compatible with the means of the tax inspection;
2) has the ability to:
When transferring information via TCS, it is not necessary to duplicate them on paper or electronic media.
The number of information grouped in one file should not exceed 3000. If the amount of information exceeds this value, several files must be generated. At the same time, each file must contain information with the same combination of details: TIN and KPP of the tax agent, OKTMO, reporting year, sign of the information provided.
After the tax agent sends certificates in the form 2-NDFL, the tax office:
Information that has passed format control and is recorded in the Register formed by the tax office is considered to be surrendered.
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.
From January 1, 2016, it is possible to submit 2-personal income tax forms on paper only if for 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).
At the same time, a register of information on income must be attached to the certificates in two copies, one of which will remain with the inspection.
After the inspection, the inspectorate officer 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 inspectorate.
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.
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. A description of the investment must be submitted along with the certificate. This procedure is provided for by the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576.
Fill in the inventory of the attachment in two copies and ask the postal employee to put a stamp on each copy. Put one of them in the postal item, keep the other with you.
The date of submission of the certificate is determined by the postmark. Information is recognized as submitted in a timely manner if it was sent before 24:00 of the last day set for its submission (clause 8, article 6.1 of the Tax Code of the Russian Federation).
In addition to the tax inspectorate, tax agents are also required to issue certificates in the form 2-NDFL to taxpayers upon their application (clause 3, 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 during the year. Providing an employee standard tax deductions , accounting at a new place of work is obliged to take into account the amount of income that he received at his previous place of work. The amount of income must be confirmed by a certificate in the form 2-NDFL.
Situation: is the organization obliged to issue a certificate to the employee in the form of 2-NDFL, if in the tax period he did not have taxable income from which personal income tax was calculated and withheld?
No, you don't have to.
The organization is not required to issue certificates in the form of 2-NDFL to employees if they did not receive income in the tax period (during the year). This situation arises, for example, when employees are on leave to care for a child up to 1.5 years old. In relation to such employees, the organization is not recognized as a tax agent (clause 1, article 226 of the Tax Code of the Russian Federation). And certificates in the form 2-NDFL should 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:
Situation: can an organization issue an employee’s relatives with a certificate of income in the form of 2-NDFL?
Yes maybe.
Tax agents, at the request of employees, are required to issue them certificates in the form 2-NDFL (clause 3, article 230 of the Tax Code of the Russian Federation). If an employee does not have the opportunity to receive such a certificate personally, he, as a taxpayer, has the right to entrust this to his authorized or legal representative, including a relative (clause 1, article 26 of the Tax Code of the Russian Federation).
The basis for issuing a certificate to a relative - authorized representative (for example, spouse, brother, sister) is a statement from the employee and a notarized power of attorney in the name of a relative (paragraph 2, clause 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, 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 certificates in the form 2-personal income tax in this case, the application of the employee is sufficient.
