The procedure for submitting 2-personal income tax differs depending on whether the tax was withheld from an individual or not. For these cases, the deadline for submitting 2-personal income tax for 2017 is also different. The exact dates will be given in the article.
Organizations and individual entrepreneurs with employees are required to submit information on the income of employees in the form 2-NDFL every year. The law establishes two deadlines for the submission of the report. We will tell you what it depends on and when the deadline for submitting 2-personal income tax for 2017 for employees expires.
Accountants often ask: when to submit a 2-NDFL certificate in 2018? To answer this question, let's find out what kind of report is the certificate - monthly, quarterly or annual.
Article 230 of the Tax Code states that companies and entrepreneurs with employees are required to report in the form 2-NDFL annually. So this is an annual report. You don't have to submit it every month or quarter. The certificate should be filled out and submitted at the end of 2017, and not, for example, for the 3rd or 4th quarter.
The deadline for submitting 2-personal income tax in 2018 depends on whether the company or individual entrepreneur was able to withhold tax from an individual or not. If the tax was withheld until the end of the year, certificates should be submitted no later than April 1. The deadline for submitting 2-NDFL for 2017 is April 2, 2018, since April 1 is Sunday, a non-working day.
If in 2017 they paid income from which they did not withhold tax, certificates must be submitted no later than March 1, 2018. Here are three common cases where this is needed:
If you violate the deadline for submitting 2-NDFL for employees, the company or individual entrepreneur may be fined. The amount of sanctions - 200 rubles. for each "overdue" report. In addition, at the request of the tax authorities, the court has the right to write to the director administrative penalty from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
If the tax authorities find errors in the certificates, they can issue a fine of 500 rubles. for each invalid document.
Certificates 2-NDFL should be submitted only in tax office. It is not necessary to present them to the FIU, the FSS, statistical authorities and banks.
For employees of the head office, you should report to the inspection at the place of registration of the company.
For employees of the unit - to the inspection at the place of its registration. An exception is reporting on employees of a division of the largest organization. In this case, certificates can be submitted both at the place of registration of the unit, and at the place of registration of the organization as the largest taxpayer (letter of the Federal Tax Service of Russia dated February 1, 2016 No. BS-4-11 / [email protected]).
For contractors, 2-NDFL reporting must be submitted to the tax head or additional office, depending on where the contract was concluded with the individual.
In 2019, the deadlines for submitting 2-personal income tax and 6-personal income tax for 2018 are not postponed. Here is a visual table with the deadlines for the delivery of calculations. Find out what liability is provided for violation of the deadlines for reporting.
The two most important personal income tax reporting forms for 2018 - 2-NDFL and 6-NDFL, tax agents are required to submit to the IFTS at the place of registration in a timely manner, no later than the deadlines established by the Tax Code of the Russian Federation. Let's tell you what reporting dates are transferred, and whether it is worth sending the information ahead of schedule.
| The form | Deadlines |
|---|---|
| 2-NDFL for 2018 with feature 2 | 03/01/2019 |
| 2-NDFL for 2018 with feature 1 | 04/01/2019 |
| 6-personal income tax for 2018 |
Like any other report, all tax agents must submit information in the form 6-NDFL no later than the deadline established by the Tax Code of the Russian Federation.
The term is the same for electronic and paper payments. If the number of employees is 25 or more, submit the calculation strictly in electronic form. If the number of employees is 24 or less, you can submit the calculation in printed form.
In any area, there may be problems with sending, for example, due to a technical failure, lack of communication, therefore it is better to submit 6-NDFL in advance, without waiting for the deadline.
It's important to know!
An organization that did not pay income to individuals is not required to submit a zero calculation (letter of the Federal Tax Service dated 08/01/2016 No. BS-4-11 / [email protected]). However, the Federal Tax Service recommends warning the inspection (see sample letter below). If you do not, the tax office will block the current account.
Sanctions for personal income tax reporting are regulated by clause 3.2 of Art. 76, Art. 119.1, 126 and 126.1 of the RF Tax Code, Art. 15.6 of the Code of Administrative Offenses of the Russian Federation.
Income certificates in the form of 2-NDFL in 2019 are handed over by all organizations and individual entrepreneurs - tax agents, who in 2018 accrued payments and remuneration to individuals.
Since January 2019, the personal income tax certificate has two new forms. The form was approved by the order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11/ [email protected] Fill out a new form when you report for 2018.
2-NDFL in 2019 is handed over twice:
That is, the deadlines for submitting 2-personal income tax for 2018 in 2019 depend on whether income tax is withheld. If the deadline falls on a weekend or holiday, you can report on the next working day after it. There will be no transfers in 2019.
Please note that it is not always possible for an employer to withhold tax from an employee's income. A typical example is the payment of income in kind, the issuance of valuable gifts to physicists. Under such circumstances, tax withholding will not work. In such cases, it is necessary to inform the individual and the IFTS at the place of registration in writing about the impossibility to withhold personal income tax and the amount of tax. After reporting the impossibility of withholding tax, an individual is obliged to pay personal income tax on his own and file a declaration. If before the end of the tax period tax agent pays the same individual any income, he is obliged to withhold tax from them.
In addition, it is necessary to issue certificates of income 2-NDFL at the request of employees. In this case, the period for issuing the document is no more than 3 working days from the date of the request (application).
For example, an employee asked to provide him with 2-personal income tax on March 1, 2019. The employer is obliged to issue a certificate in hand no later than March 3, 2019. Also, a 2-NDFL certificate in 2019 is issued to an employee upon dismissal. The deadline for issuing a certificate is no later than the day of dismissal.
In order to meet the deadlines, it is safest to send the reports in electronic form through the operator with a receipt for receiving the reports. If the number of individuals for whom certificates must be submitted does not exceed 25 people, then certificates can be submitted on paper in person or by mail.
For the submission of 2-NDFL certificates for 2018 in violation of the legal deadline and errors of the tax agent and officials, they will be held liable:
Inspectors fined 500 rubles for each certificate with false information. The tax authorities do not carry out the 2-personal income tax chamber, so they can be fined for mistakes as soon as they receive certificates. A fine is possible for any inaccuracies - in income, deductions, TIN, full name. and passport data "physics" (letter of the Federal Tax Service of Russia dated 09.08.16 No. GD-4-11 / 14515). Before delivery, especially at the deadline, it is necessary to check certificates and correct possible shortcomings, for example, in income and deduction codes.
If you submit 2-personal income tax with sign 1 later than April 1, 2019, you will be fined under article 126 of the Tax Code of the Russian Federation. The penalty for this rule is 200 rubles for each certificate not submitted on time. If the company has 5 thousand employees, the fine will be 2 million rubles.
Officials of the organization will also be fined for late submission of information. A fine can be imposed on the director and chief accountant. The fine for them will be from 300 to 500 rubles.
Certificate of income of individuals 2-NDFL shall be submitted at certain Tax Code Russian Federation terms. Tax agents represent tax authority at the place of their registration, information on the income of individuals in the form 2-NDFL for the expired tax period and the amounts accrued, withheld and transferred to budget system of the Russian Federation for this tax period of taxes annually at certain times in the next tax period following the expired tax period, in the form, formats and in the manner that are approved federal agency executive power, authorized to control and supervise in the field of taxes and fees.
The specified information is submitted by tax agents in electronic form via telecommunication channels or in paper form (on electronic media).
At the end of the year, the tax agent is obliged to submit a 2-NDFL certificate to the inspection at any time:
Attention!
For each failed 2-NDFL certificate, the tax authorities have the right to issue a fine of 200 rubles. (). The Federal Tax Service of the Russian Federation can control this very simply: according to the average headcount and the amount of personal income tax paid for the year.
From January 1, 2016, tax agents who paid income in favor of 25 people or more, must submit certificates 2-NDFL in in electronic format via telecommunication channels through an operator electronic document management. It will be impossible to use "flash drives" and "floppies". If the tax agent transferred to tax period income in favor of less than 25 people, then he will be able to submit 2-personal income tax certificates “on paper”. Such changes are included in new edition paragraph 2.
This amendment applies for reporting for 2015. And if in 2015 a tax agent paid income in favor of 25 people or more, then it will be necessary to report for this year only via the Internet.
Information about the impossibility of withholding personal income tax for 2019 will also need to be submitted electronically if the tax agent has paid income to at least 25 individuals (, clause 2, article 230 of the Tax Code of the Russian Federation).
For the incorrect indication of the passport number and the address of the “physicist” in the 2-NDFL certificates, the fine for providing false information is unlawful. True, there is one condition.
Note: Decision of the Federal Tax Service of December 22, 2016 No. SA-4-9 / [email protected]
The inspectorate can only hold a tax agent liable for indicating inaccurate personal data of an individual only if, due to an inaccuracy, it is impossible to identify the individual indicated in the 2-NDFL certificate, for example, if the TIN is not indicated, it is impossible to identify without a passport.
If the tax agent submitted 2-NDFL certificates on time via the Internet with errors, due to which information on income was recognized by the inspectorate as not submitted. In such a situation, it is impossible to fine him on the basis of paragraph 1, considers the CA of the West Siberian District in a resolution dated 01.22.16 No. A45-5348 / 2015.
In March 2016, the organization submitted to the inspection certificates in the form 2-NDFL with the sign "1". During the check, the inspectors found errors (in particular, incorrect TINs of some employees were indicated). Until April 1, that is, before the deadline for submitting certificates, the tax agent eliminated all the shortcomings and submitted corrective certificates. Do inspectors have the right in this case to fine the organization on the basis of providing false information? Yes, it is right, the Ministry of Finance of Russia replied in a letter dated 06/30/16 No. 03-04-06 / 38424.
Questions and answers on help 2-NDFL. Depending on where employees or other individuals receive income: at the place of the head office or in a separate division. How to pass the updated 2-personal income tax. Salary in the reporting period was accrued, but not paid.
A table of reporting declarations is given, who and when submits reports and declarations only in electronic form via the Internet in 2019
FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!
|
Income |
Recipient Status |
Reason for not holding |
|---|---|---|
|
Gift in kind, payment for services in favor of a person |
Outside person |
After receiving gifts or paying for services - no money was paid in 2018 |
|
Former employee |
There were not enough funds to withhold the tax in full |
|
|
Financial benefit on a loan (outstanding or forgiven) |
Dismissed worker |
After the dismissal in 2018, the employer did not pay the person any income. And withholding tax is impossible. |
|
forgiven accounts receivable on forgiven accountable amounts |
||
|
Average earnings during forced absenteeism by court decision (if personal income tax is not allocated in it) |
Important: What to do if the tax agent did not withhold tax by mistake in 2018? For example, one of the employees did not accrue personal income tax on the amount of material assistance in excess of 4 thousand rubles. in year. The error refers to August 2018, but it was identified in January 2019. In this case, you do not need to submit a certificate with feature 2. Simply withhold the required amount from the employee's income for that year and calculate the late payment interest.
It should be remembered that, having notified the tax office of the unwithheld amounts of personal income tax, it will be necessary to re-submit information on the income paid. That is, repeat the circle. First, report for certificates with the sign "2", and then with the sign "1".
As for the deadlines for submitting 2-personal income tax with new features, they are similar to the dates for certificates with features "1" and "2". Legal successors must submit a certificate with a new sign "3" before April 1, 2019. And the due date new form with sign "4" - until March 1, 2019.
Certificate 2-NDFL for 2018 must be submitted to the tax office. Moreover, organizations and individual entrepreneurs provide certificates only in case of payment of income to employees and other individuals.
If the number of certificates exceeds 25 pieces, then the certificates must be submitted electronically. With a smaller number, you can submit certificates in paper form - bring it in person or send it by mail.
Do not forget also, when submitting personalized reports in paper form, it is necessary to draw up a Register of income information. This is a summary document that lists the number of certificates to be submitted and input information about the employer. Below indicate the date of transfer of 2-NDFL to the Federal Tax Service. This document is filled out in two copies. One remains in your hands, one is attached to the certificates.
The current form of the register can be found in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3 / [email protected]
Important: if you submit data electronically, the register is generated automatically. You don't need to create it additionally.
In case of violation of the deadline for filing a certificate, the tax agent will be fined 200 rubles. for each reference. This measure is provided for in Art. 15.6 of the Code of Administrative Offenses of the Russian Federation.
In case of providing false data on the income of employees, the fine will be 500 rubles. This provision is regulated by Art. 126.1 of the Tax Code of the Russian Federation. It also, like the previous one, depends on the number of 2-personal income tax submitted. Moreover, they can be fined for the wrong TIN.
2-NDFL reflects the amount of income received by the employee for the reporting period, as well as the amount of personal income tax paid from these incomes. In addition, the report indicates information about the deductions applied to the employee. Deadlines for submission, rules for filling out, as well as appearance forms 2-NDFL are regulated Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485.
According to the above order, the deadline for submitting the 2-NDFL report in 2019 is April 1. Accordingly, all 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 day off - in 2019 it is Monday.
If the tax agent during the reporting period was unable to withhold taxes from the funds paid to individuals, then the report must be submitted before March 1, 2019. This rule applies to those cases when 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 the income received, but inform the tax service is still necessary.
Report 2-NDFL can be submitted:
tax code provides for liability for errors made in reporting 2-NDFL, as well as for its late submission. In particular, the penalty for tax agents who failed to 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 contains 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 the corrective reporting before the deadline for submitting the report, the fine can be avoided.
Tax agents need to exercise extreme care when filling out the reporting form, since the law does not specify for which errors a fine can be charged. By and large, sanctions can be applied even if mistakes are made in the address of the worker's residence. In addition, according to the letters of the Federal Tax Service, an error in indicating the TIN also leads to a fine.
