Annual report 2 personal income tax for the year. Option for presenting information
I will say more, there will be two reports
- Calculation of personal income tax amounts calculated and withheld by the tax agent;
- “Classic” 2-NDFL.
The first report, according to the authorities, is intended to improve control over the collection of personal income taxes, and the second, as before, is to collect a database of all the incomes of our (and not only) citizens.
Remember how it used to be pension fund? Separately, we submitted RSV-1, in which once a quarter we reported on all accruals for insurance premiums and their payment. And then they submitted personalized reports, which reflected income and contributions for each surname.
From 2016, this principle will be applied by all employers and for personal income tax.
Deadlines for submitting personal income tax reports from 2016
The positive news for us is that the deadline for submitting the Calculation of Personal Income Tax amounts is quite lenient - the last day of the next month, following the reporting period. Thus, for the 1st quarter, half a year and 9 months you can report until April 30, July 31 and October 31, respectively.
Liability and fines
To prevent employers from sabotaging the provision of reporting, amendments were made to Articles 126 and 126.1 of the Tax Code of the Russian Federation, according to which:
- If the Calculation of personal income tax amounts calculated and withheld by the tax agent is submitted untimely, a fine of 1,000 rubles is imposed. for each month of delay.
- And 500,- rub. for each false document submitted. Be careful when filling out 2-NDFL certificates!
Individual entrepreneurs on UTII and (or) received patents
As you know, if an individual entrepreneur does not carry out activities under registration, and wants to apply the PSN or “imputation”, then he is obliged to register with the tax authority at the place of activity.
So, in new edition For this category of taxpayers, the Tax Code separately prescribed the obligation to submit the above reports at the place of registration as payers of UTII (patent). For example: an entrepreneur from Moscow, who took out a patent in Ryazan and uses the labor of hired workers in Ryazan, must pay and submit personal income tax reports in this city.
Conclusion
And the conclusion is simple - since 2016, the authorities have introduced total control over payment income tax. Therefore, we have six months to prepare for this event: check the passport details of employees, the availability of benefits, applications and supporting documents for the use of standard deductions, etc. and so on.
If necessary, it is better to start keeping track of salaries and reporting in specialized programs, for example 1C. There is still time to learn this program and set up accounting.
A good option would be to use online services like “My Business”. Register, try the features - it's free.
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 of the 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 office on the territory of the 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 at the time of submitting certificates of income paid by a separate division, this division was closed (liquidated), submit the 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. At the same time, tax legislation 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 of the tax period until 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 of futures transactions, as well as when making payments on securities Russian issuers, such persons are also required to submit to the tax authorities 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 submit or untimely submission of the 2-NDFL certificate 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.
Such liability 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: 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 tax agent will detect the error himself and will clarify the information in a timely manner (before the inspection finds the error). The 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;
- generate a strengthened qualified electronic signature when sending and verify 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, attribute of the information provided.
After the tax agent sends certificates in form 2-NDFL, the tax office:
- the next day will confirm the date of receipt of electronic documents with a corresponding 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 of the last day established for its submission (Clause 8, 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.
The last day for submitting 2-NDFL certificates on the income of individuals for the past tax period this year falls on April 3. Weekends – Saturday and Sunday – gave accountants an extra two days. But it’s better to use them for relaxation, taking care of reporting in advance.
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 sales and purchase 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, the 2-NDFL certificate must be sent to the tax office in electronic form using 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.
Submit 2-NDFL certificates for individuals who received income from the organization itself (its head division) 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 changed your legal address and, accordingly, your tax address, and are not the largest taxpayer, indicate the new checkpoint and OKTMO in the certificates and submit them to the new Federal Tax Service (letter of the Ministry of Finance of Russia dated November 19, 2015 No. 03-04-06/66956) .
The certificates must be signed by the manager or other official who is authorized to do so by the internal documents of the 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 an 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 the All-Russian Classifier of 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 of the Tax Code of the Russian Federation (Section V of the Procedure for filling out a 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 savings on interest for the use of 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 that given to an employee in connection with the death of a family member or a natural disaster, does not need to be reflected in the 2-NDFL 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 August 4, 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 under the GPA for the performance of work (rendering 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
For personal income tax purposes, a bonus is a separate type of income that has 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 March 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 a 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:
- the total amount of 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 of the 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.”
Every year, employers must submit reports to the tax authority in Form 2-NDFL. Specific deadlines for submitting reports are established by law. This applies to all organizations and individual entrepreneurs that have employees and pay them wages.
Deadline for submitting 2-NDFL for the year
The report on Form 2-NDFL contains a sign that reflects the following information:
- sign “1” - when an organization or individual entrepreneur withholds and transfers tax on income received by individuals;
- sign “2” - when individuals received income, but tax was not withheld and transferred from it. This is possible in the case when wages were paid in kind - in goods, for example, or prizes were received, gifts in drawings, and so on.
For 2016, tax agents are required to submit reports for each employee within the following deadlines:
Also, the Tax Code of the Russian Federation provides for deadlines for submitting reports by organizations that carry out reorganization or liquidation procedures during the year - 2-NDFL is submitted from the beginning of the reporting period until the date of changes.
Methods for filing a 2-NDFL report depend on the number of employees:
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- on paper - if there are no more than 25 employees;
- electronically – if the staff number is more than 25 people. Reporting electronically can only be transmitted through an operator performing electronic document management. The use of electronic storage media – disks, memory cards – is prohibited.
Quarterly personal income tax reporting
Since 2016, the number of personal income tax reporting has increased. Previously, the report was submitted only once a year, but the Federal Tax Service was introduced new form– calculation of personal income tax amounts. This calculation will reflect generalized information for all individuals; there will be no personal data in quarterly reporting.
The calculation of 6-NDFL is reflected on an accrual basis and is submitted as follows:
- for the quarter;
- for half a year;
- in 9 months.
The deadline for quarterly reporting is the 30th or 31st of the month following the reporting period. There is no need to submit personal income tax calculations with zero figures.
Since individual entrepreneurs are tax agents, they are also required to submit a quarterly personal income tax report, no matter what tax system they use.
Responsibility
According to Art. 126 of the Tax Code of the Russian Federation, the Federal Tax Service can impose penalties on an organization or individual entrepreneur for late submission of personal income tax reports. For each certificate, the fine will be 200 rubles. In addition, administrative penalties are applied regarding late filing or failure to submit 2-NDFL, by court decision, if the Federal Tax Service files a lawsuit. Fines:
- for citizens – from 100 to 300 rubles;
- for officials – from 300 to 500 rubles.
Such measures apply to officials of the enterprise, for example, to the director.
If the tax agent independently finds errors in reporting and manages to submit an adjusted 2-NDFL certificate before the inaccuracies are discovered by the Federal Tax Service, such fines can be avoided. However, in some cases a fine will still be issued.
If no payments to individuals in the form of income were made, the organization or individual entrepreneur sends an information letter to the Federal Tax Service. Since the Federal Tax Service does not have accurate information on employees and the income paid to them:
6-NDFL was introduced to strengthen the control of the tax service over the provision of reports from individual entrepreneurs and enterprises. Tax inspectors use this report to verify the following information:
- correct completion of the document;
- completeness of the reflected information;
- accuracy of compliance with the deadlines for calculating and withholding taxes from employee income.
Using these data, it is much easier for the Federal Tax Service to verify the timeliness and accuracy of reporting on personal income taxes transferred to the budget.
Compilation, formation, and presentation tax reporting– this is a complex and painstaking process, which is accompanied by the need to comply with the rules. There are a lot of reporting forms, and the deadlines for their submission differ significantly from each other. In this article we will look at when to submit 2-NDFL.
You can download form 2-NDFL at.
There are deadlines for submitting reporting documents that apply to all business entities without exception.
If the employer paid income to an employee during the year, from which he withheld and paid tax, then he needs to report on this employee until April 1st of the new year.
In 2017, the report submission date falls on a weekend, so 2-NDFL for 2016 must be submitted by April 3, 2017.
If income is accrued, but it was not possible to withhold the amount of income tax, such persons also need to report, but the time frame for this purpose is slightly shorter - until March 1 new Year. In addition, in such a situation, the tax agent must notify the individual of the need to pay tax to the budget.
Who submits 2-NDFL?
The preparation of reporting documents is inseparable from the need to pay taxes. The fact is that the occurrence of any tax generates a whole stream Money in the budget, and then figuring out what, where and from whom, without reporting documents, can be difficult. For checking and control tax authorities reporting is provided.
2-NDFL has some features. This type of reporting is generated by those business entities that are tax agents, that is, they have employees and workers and pay them income amounts, from which they themselves undertake to calculate and withhold the amount of tax for its subsequent transfer to the state budget.
This reporting document in small enterprises is drawn up by the private entrepreneur himself, in the case of legal entity this can be done by both the founder and the accountant.
In what cases should it be filled out?
A 2-NDFL certificate is generated by the employer for each employee annually. In it, he reports to the tax authorities on how much he, as a tax agent, managed to withhold the tax amount from his employee, as well as to what extent this amount was transferred to the budget. In addition, with the certificate, the employer demonstrates the amounts that he pays to his employee as income, as well as the amounts that are subject to deductions from this income.
This certificate may be required by other government agencies, as well as by the employee himself in some cases.
So, if an employee wants to adopt a child or arrange guardianship, this certificate will have to be submitted to the authorities social protection to confirm your own financial solvency. The certificate may be required by the court, for example, for divorce proceedings, when the amount of alimony is established. Also with the need to provide this document people come across banks when they want to take out a loan or apply for a mortgage.
You can learn more about personal income tax in this video:
Compilation deadlines
If an employee needs a certificate as a way to confirm his own income, he must contact his superiors or the accounting department of his company, write a written application for the issuance of a certificate, and the employer undertakes to issue such a certificate within three days. It will be certified by the chief accountant or directly by the head of the enterprise, if the accountant does not have such a right.
In the event that a certificate is generated for consideration government agencies control, then they also compile it in accounting. To fill it out, a special register is used, which is maintained at the enterprise. The information included in the certificate is:
- According to the employer as a tax agent.
- For the employee as a tax payer.
- By income and rate.
- By deductions.
- Based on the total amount of tax and income for the year.
This document is prepared in advance of the deadline for submission for state consideration.
So, 2-NDFL is a reporting form of document, which is a certificate for demonstrating income individual, as well as those amounts of taxes that the tax agent calculated from income and transferred to the budget.
