Is it possible to submit personal income tax on paper. Deadlines for submitting the form to the tax authority

Enterprises and entrepreneurs acting as employers, as well as sources of income for individuals, must act as a tax agent in accordance with the Tax Code of the Russian Federation. They include the calculation, withholding and transfer of personal income tax, as well as within the established deadlines for the provision of such a report as a certificate of 2 personal income tax for each employee or recipient of money - physical. faces.

The agent for this tax, basically, keeps it every month and transfers it to the tax office. But he must report according to the document 2-NDFL only once a year, after the end of the tax period. At the same time, the legislation establishes two types of deadlines for submitting a report form 2-NDFL.

The deadline for filing regular tax withholding reports is April 1 of the following year. These documents are assigned the status "1".

But for personal income tax, which was not withheld by the agent from the income of individuals. persons, there is a restriction in submission until March 1 of the following year. The status of such documents 2-NDFL is indicated "2".

Attention! Thus, it will be necessary to send a report for the 2016 year of the certificate with the sign “1” before 3-04-2017, and with the sign “2” - before 01-03-2017. In addition to the annual reporting in the 2-NDFL form, employers provide quarterly reporting in the form that actually repeats the information in this form.

These documents are asked to be issued to employees also for their own needs. Usually this certificate is issued within three days from the date of receipt from the employee of the application for its execution.

Where to report

According to the general rules, form 2 of the personal income tax is sent to the tax authorities at the location of the company and the place of registration of the individual entrepreneur. But the company may have separate divisions, separately registered.

In this case, the parent company submits a report at its location, and branches at the addresses of registration. The same rules apply to employees who have income in the main company and its division. That is, where the income arose, it is necessary to report to that inspection.

However, there is an exception to this rule. Large tax agents are allowed to independently determine where the report will be sent - to the address of the parent company or to the registration of a branch. This is due to the fact that for such companies the IFTS share information with each other.

There may be several IFTS on the territory of large cities, and when an organization with branches operates within this municipality, it has the right to submit forms at the place of registration of the main company.

There are several ways to send 2-NDFL documents. The Tax Code of the Russian Federation establishes that these reports can be submitted:

on paper - there is a limit on the number of employees. This method of departure can only be chosen by tax agents with up to ten income recipients;
electronically - involves the provision of this information on an electronic medium, while there is a requirement to include information on no more than 3,000 income recipients in the file;
by mail with description of attachments;
via the Internet with an EDS- is currently the most popular way to send 2-personal income tax reports.

2-NDFL new form 2018 sample filling

Consider the certificate 2-NDFL new form 2018 form sample filling. Unlike the previous year's document, several new fields have been added here.

header

Filling out the certificate must begin with the heading. In the next line, after the name of the document, you need to put down for which year it is compiled, its serial number, and the date of completion.

1 - the usual certificate of withheld income of the employee.
2 - the tax was impossible to withhold.

The latter cases include the issuance of wages in kind; distribution of prizes and gifts, etc.

Adjustment number field new - it appeared only this year. It contains:

00 - if the certificate is filled out for the first time (primary).
Digits from 01 to 98 - the number of the corrective reference.
99 - annulling all previously submitted information, certificate.

The last field on the same line is the tax code to which the document is sent.

The correct filling can be seen below in the 2-personal income tax sample.

Yu. V. Yurieva, expert of the International Center for Financial and Economic Development

In September 2011, the Procedure for submitting to the tax authorities information on the income of individuals 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.

In accordance with the new Procedure, tax agents can submit Form 2-NDFL to the tax authority in one of three ways:

personally or through a representative (in paper form or on electronic media);
send in the form of a postal item with a description of the attachment (in paper form or on electronic media);
transfer via telecommunication channels using a qualified electronic signature (only in electronic form).

in the first case, the date of actual submission;
in the second - the date of mailing;
in the third - the date of dispatch, fixed in the confirmation of the telecom operator or tax office.

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 Procedure. Let's look at an example of filling out the registry.

Reporting on electronic media. Reporting in electronic form can be submitted on a floppy disk, CD - or DVD - disk or on a flash drive.

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 on paper 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 the accountant will have to generate several files.

Reporting via the Internet. There are two ways to submit electronic forms of 2-NDFL via telecommunication channels (clause 21 of the Procedure):

through a specialized communications operator that provides information exchange between the tax office and the organization;
through the website of the Federal Tax Service of Russia http://www.nalog.ru/el_usl/pred_elv/ (currently the project is a pilot project). Electronic signature key certificates can be obtained

in specialized organizations that are certification centers that are part of the network of trusted certification centers of the Federal Tax Service of Russia.

Until April 1, 2014 inclusive, all tax agents must pay for 2013. The form remained the same - it was approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / [email protected]

Note! For each failed 2-NDFL certificate, inspectors have the right to issue a fine of 200 rubles. (Article 126 of the Tax Code of the Russian Federation). To find out that the company has not reported, the tax authorities can use the average headcount and.

However, there are small but important changes in the help. Moreover, over the past year, officials have issued several clarifications regarding the completion and submission of 2-personal income tax certificates.

A visual reference sample will help you navigate when filling out and not miss anything important (see below). And from the table (see below), you will find out when you do not need to submit 2-NDFL certificates at all.

There is no responsibility for the fact that the company filled out the certificate with errors. The tax authorities can fine the organization only if the certificates are not handed over - 200 rubles each. for each missing document (clause 1, article 126 of the Tax Code of the Russian Federation). At the same time, inspectors have the right to request clarifications if they see inconsistencies and contradictions.

When you do not need to submit certificates 2-NDFL

Situation	Why you do not need to draw up a 2-NDFL certificate
The company paid income exempt from personal income tax	Do not include income exempted from personal income tax in the certificate. Such income, in particular, includes benefits for pregnancy and childbirth. As well as other payments that are not subject to personal income tax in full (Article 217 of the Tax Code of the Russian Federation). For example, alimony, financial assistance in connection with a natural disaster, etc. In relation to these payments, the company is not a tax agent
The company pays income to entrepreneurs	If the organization paid income to the entrepreneur (for example, bought goods from him), it is not required to withhold personal income tax from these payments. After all, entrepreneurs independently calculate and pay personal income tax. Information about all the amounts paid to the entrepreneur in 2013 does not need to be sent to the tax office if he presented you with: certificates of state registration and tax registration; cash or sales receipts, invoices, purchase acts, etc., containing information about the OGRNIP and TIN of the entrepreneur
The company buys property from citizens	Suppose a company purchased a car from an employee. In this case, it is not necessary to withhold personal income tax (paragraph 2 of article 226 of the Tax Code of the Russian Federation). Citizens independently calculate the amount of tax payable to the budget and submit a tax return (Article 228 of the Tax Code of the Russian Federation)
The company gives gifts (material assistance) to maternity leavers. The employee had no other taxable payments during the year	Financial assistance and gifts in the amount not exceeding 4000 rubles. within a calendar year, personal income tax is not taxed (clause 28, article 217 of the Tax Code of the Russian Federation). In relation to such income, the company is not recognized as a tax agent.
The Company gave gifts to individuals who are not employees. For example, customers during a promotion	In such situations, the gift is income in kind. But the company cannot withhold personal income tax, since the gift was given not in money, but in a thing. And the tax agent is not entitled to transfer tax from his own funds (clause 9, article 226 of the Tax Code of the Russian Federation). Therefore, within a month after the end of the year when the gift was presented, it is necessary to notify the inspection that it is impossible to withhold personal income tax (clause 5, article 226 of the Tax Code of the Russian Federation). At the same time, personal income tax refers to personal taxes. This means that you can keep it only if you can identify a specific recipient of income. When advertising the distribution of gifts, this is usually difficult to do. And if so, then there is simply no one to report to the tax authorities. Moreover, the tax authorities simply physically cannot track all the recipients of such gifts.
The company, as a commission agent, has concluded an agreement with a citizen for the sale of property (for example, a car dealership sells a used car)	The company does not have to submit a certificate in the form of 2-NDFL to the tax office. After all, the property received by the commission agent is the property of the committent (clause 1 of article 996 of the Civil Code of the Russian Federation). Therefore, receiving income from its sale, the committent (citizen) must independently calculate and pay personal income tax
The company provided an individual buyer with a discount (bonus) for completing a certain amount of purchases	A discount or bonus in the form of a full or partial exemption from payment for a purchase is not a citizen's income in kind. Indeed, in order to receive such a discount, the buyer must incur certain costs and fulfill a number of additional conditions. This means that the company is not a tax agent in this situation.
In the first half of 2013, a resident expatriate employee's contract to work in Russia ended. Since his work visa also expired, he left for his homeland	At the end of the year, such an employee will be recognized as a non-resident. Formally, the company will have to recover unwithheld personal income tax from him. However, this is not possible. In this situation, the organization, no later than January 31, 2014, had to submit to the inspectorate a message stating that it was impossible to withhold tax from it (clause 5 of article 226 of the Tax Code of the Russian Federation). For this, a certificate in the form 2-NDFL is used. But for income from which the company withheld tax during the year, by April 1, you must submit a certificate 2-NDLF with sign 1

Help sign

In all 2-NDFL certificates that you submit by April 1, there must be feature 1. Feature 2 is provided only for those certificates that the company had to submit by January 31, 2014 to report the impossibility of withholding personal income tax in 2013. If you confuse this sign, inspectors may decide that the company reported late that it was impossible to withhold tax, and did not submit a 2-NDFL certificate for 2013 at all.

Note! In certificates 2-NDFL, which must be handed over by April 1, there should be a sign 1, not 2. Otherwise, the inspectors may consider that the certificates have not been handed over.

Moreover, if you submitted certificates with sign 2, then it is safer to report on the same income by April 1 by submitting a certificate with sign 1. This is what officials demand (letter of the Ministry of Finance of Russia dated October 27, 2011 No. 03-04-06 / 8-290). Otherwise, the tax authorities have the right to fine the company for 200 rubles. for each document. Although the judges believe that in such a situation it is not necessary to report again (decree of the Federal Antimonopoly Service of the Urals District of September 24, 2013 No. F09-9209 / 13).

Two ways to submit 2-NDFL certificates

On paper: in person or by registered mail. Both methods are suitable only for those companies in which in 2013 the number of citizens who received income did not exceed 10 people. The certificates must be accompanied by a register of information on income in two copies, one of which will remain with the IFTS.
Electronically: on disks (flash drives) or via the Internet(special operator or website of the Federal Tax Service of Russia). The number of information grouped in one file should not exceed 3000. In the first of these options, a paper register of income information must be attached to each file. One of these documents remains with the IFTS, while the other is returned to the tax agent. Having received certificates via the Internet, the inspectorate will confirm the date of receipt of electronic documents by an appropriate notice the next day. Then, within 10 working days, the IFTS will send files with a register of information on income and a protocol for receiving information on income.

OKTMO instead of OKATO (clause 1.3)

In certificates for 2013, you must put the new OKTMO code. In paragraph 1.3, reflect the code of the municipality where the person for whom the certificate was filled out received money. That is, the OKTMO code at the address where the company itself or its separate division is located. You can quickly find your OKTMO at the company address on the nalog.ru website in the "Electronic Services" > "Federal Information Address System" section.

Perhaps the OKTMO code of your company or division consists of eight digits. But in the certificate for this indicator, 11 characters are allocated. So, put dashes in the last three free fields. For example, OKTMO code 12445698 in paragraph 1.3 must be filled in as follows: 12445698 - - -.

Name of the employee (clause 2.2)

If in 2013 an employee changed her last name, a new one must be indicated in the certificate. Two situations are possible. The first situation: the woman has a TIN and she has already reported the change of surname to her tax office. Then there will be no questions about the certificate from the tax authorities. The second situation: in the database of the tax service there is no information about the new name of the employee. Then the inspectors will find a discrepancy. In this case, they may require a copy of the woman's passport.

As a rule, in practice the second situation occurs more often. Therefore, prepare a copy of the employee's passport in advance.

Taxpayer status (clause 2.3)

A tax resident is an employee who has spent 183 calendar days or more in Russia over the next 12 consecutive months. In this case, in paragraph 2.3 of the 2-NDFL form, status 1 must be set. And in the header of section 3 - a rate of 13 percent. Accordingly, a non-resident is an employee who has been in Russia for less than 183 days. Then in paragraph 2.3 put status 2, in the title of section 3 - the rate of 30 percent.

Document code (clause 2.6)

In paragraph 2.6, you must fill in the code of the identity document. For Russian passports, this is code 21. But representatives of the Russian Federal Tax Service clarified last year that this does not apply to all passports. It is necessary to put code 91 "Other documents" if the employee has a valid USSR passport. All Soviet passports are valid until they are actually replaced, unless, of course, the conditions for gluing photographs into them upon reaching the age of 45 are met (letter of the Federal Tax Service of Russia dated June 3, 2013 No. ED-3-3 / 1951).

Employee address (clauses 2.8 and 2.9)

In paragraph 2.8, you must write down the address of the employee at the place of his permanent registration on the basis of a passport or other supporting document. The address of temporary registration in the 2-NDFL certificate is not set.

When filling out section 2 in relation to the income of non-residents (including Russian citizens) and foreigners, it is enough to fill out only item 2.9 "Address in the country of residence". In this paragraph, they write the address of the citizen's place of residence in the country of permanent residence, indicating the country code. Item 2.8 "Address of residence in the Russian Federation" can be left blank.

Taxable income and personal income tax (sections 3 and 5)

If during the year the employee's income was taxed at different rates, the certificate should still be one. Let's use an example to explain how to fill out a certificate. Suppose a company paid a person during the year income taxed at rates of 13% and 9%. Then sequentially fill in sections 3-5 of the Certificate for a rate of 13%. And then complete sections 3 and 5 for the 9% rate.

If the 2-NDFL form does not fit on one page, fill out the required number of sheets. In the help header, number the second and each subsequent page. In this case, the "Tax agent" field must be filled in on each help page.

Pay attention! If the 2-NDFL certificate does not fit on one page, you can draw up a document on several sheets, but you need to number them.

Salary. Section 3 reflects the salary accrued in 2013. Whether it is issued to an employee or not, it does not matter.

Payroll tax is considered withheld at the time of accrual. Therefore, in paragraph 5.3 of the 2-NDFL certificate, reflect the amount of personal income tax calculated for 2013, and in paragraph 5.4 - the amount of tax withheld. Let's say the company accrued salary at the end of December 2013, and paid it on January 10, 2014. Personal income tax accountant calculated in December. The tax must be withheld at the moment when the employee receives the money in his hands (clause 4, article 226 of the Tax Code of the Russian Federation). Nevertheless, the amount of payroll tax should fall not only into paragraph 5.3, but also into paragraph 5.4 of the 2-NDFL certificate.

True, there is one exception - when the salary was accrued in 2013, but the company did not pay it by April 1 (by the deadline for submitting annual certificates). In this case, the salary will have to be included in the 2-NDFL certificate for 2014 (letter of the Federal Tax Service of Russia dated October 7, 2013 No. BS-4-11 / [email protected]).

Vacation and other non-salary income. Suppose an employee was on vacation that began in December 2013 and ended in January 2014. Vacation pay is actually received on the day they are issued, because they are not income for the performance of labor duties (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). This means that the income for December must include the entire amount of vacation pay that was issued to the employee in December. It is not necessary to distribute the amount between December and January when filling out the 2-NDFL certificate.

If vacation pay was accrued in 2013, but paid only in 2014, it is not necessary to include it in the personal income tax reporting for 2013. However, like other non-salary income (non-production bonuses, dividends, payments under civil law contracts, etc.), which were accrued in 2013, but will be paid in 2014. Any such monetary income shall be deemed to have been received on the day it is paid.

Also, it is not necessary to include vacation pay in the 2-NDFL certificate, which were recalculated and withheld from the employee due to the fact that he was recalled from vacation (letter of the Federal Tax Service of Russia dated October 24, 2013 No. BS-4-11 / 19079).

Income codes. For each type of income you need to put your own code. For example, for salary - 2000, for vacation pay - 2012, etc. But for some incomes, a separate code is not provided. For example, for compensation for unused vacation, both related and not related to dismissal. Therefore, code 4800 “Other income” must be used. At the same time, it would be a serious mistake if you indicate the code 2000. After all, having included the “vacation” compensation in salary, the accountant will pay personal income tax from it no earlier than the end of the month. As for bonuses for holidays and anniversaries, reflect them in section 3 of the certificate as “other income”. It is not always easy to determine which income code to assign to a particular bonus given to an employee. Here we must apply the following principle. If the bonus is accrued for production results, it refers to remuneration for the performance of labor or other duties (code 2000). And if the award is issued, for example, on a holiday or anniversary, this is “other income” (code 4800).

2-NDFL certificates are handed over to the inspection at the place of the head office when:

Head office staff receive income from the head office.
. It is necessary to submit certificates of income received from the head office (indicating the checkpoint and OKTMO code of the company) to the inspection at the place of the company.
The employer is the largest taxpayer. For income from the head office, certificates are submitted at the place of registration of the company, and for income received from a separate division, the company has the right to choose where to report: either at its location or at the location of the additional office.
Employees of the head office are on a long business trip in a separate subdivision. Such a business trip does not change the permanent place of work.

Deductions (sections 3 and 4)

In section 3 of the certificate, columns are provided to reflect the codes and amounts of deductions. They should not be confused with deductions, which are reflected in section 4.

Note! Do not confuse the deductions in sections 3 and 4. They are different, if they are duplicated, the tax base will be incorrectly calculated in paragraph 5.2 of the certificate.

Section 3 reflects professional tax deductions and amounts partially exempted from personal income tax on the basis of Article 217 of the Tax Code of the Russian Federation. For example, financial assistance within 4000 rubles. or a gift not more expensive than a similar amount. And in section 4, only the provided standard, social and property tax deductions are indicated. If such deductions are also reflected in section 3, then it will double and the tax base in paragraph 5.2 of the certificate will be calculated incorrectly.

Certificates 2-NDFL are handed over to the inspection at the place of division when:

Employees of separate divisions receive income only from the same separate units.
Employees simultaneously receive income both at the head office and in a separate division. It is necessary to submit certificates of income received from this additional office (indicating its checkpoint and OKTMO code) to the inspection at the place of the subdivision.
Employees of separate divisions receive income from different divisions, which are located in the same municipality, but on the territory of different inspections. You can register and submit certificates to any of these IFTS.
The company is the largest taxpayer decided that it would report on the income of employees of its separate division at its location.

The amount of personal income tax (clauses 5.3-5.7)

Ideally, the amount of tax calculated (clause 5.3), withheld (clause 5.4) and transferred (clause 5.5) should be the same. In fact, these amounts may differ for well-founded reasons. More may be calculated than withheld and transferred (for example, in case of salary delay).

It can also be more withheld than accrued, for example, when an extra was taken from an employee, and then recalculated. If the company does not have time to set off (return) to the employee the amount of excessively withheld personal income tax before submitting certificates for 2013, then in paragraph 5.6 it is necessary to reflect the amount of personal income tax that was not credited (not returned to the employee) by the time the certificate was submitted. After the final settlements with the employee, the revised form 2-NDFL must be submitted to the inspection.

Note!

The 2-NDFL certificate form has remained the same, only one line has been clarified in it - now OKTMO should be put instead of OKATO.
2-NDFL certificates can be submitted on paper only if the information is filled out for 10 people or less. In other cases - only electronically: on a flash drive or via the Internet.
If during the year a person received income subject to personal income tax at different rates, you still need to fill out one certificate 2-personal income tax.

February 2014

The duty of a tax agent is not only to deduct personal income tax from an employee’s income and transfer his budget, but also to provide information about this to the tax office in a timely manner. Information is provided in the form 2-NDFL at the end of the calendar year. Since 2016, the responsibilities of organizations have included the delivery of the calculation in the form. But this obligation does not cancel the 2-NDFL certificate, since, unlike the calculation, it contains information for each employee individually.

Where to take 2-personal income tax

They submit a certificate to the tax authority at the place of registration of organizations or entrepreneurs. If the organization has separate divisions, then exactly where to submit the certificate depends on who pays the employees the salary. If the head office does this, then it submits certificates for employees, and if wages are paid by separate divisions, then in the form 2-NDFL, a certificate must be submitted to the INFS at the place of registration of the division.

When to submit 2-personal income tax for organizations, individual entrepreneurs and tax agents

The deadlines for providing 2-NDFL certificates are the same for all tax agents, both for organizations and for entrepreneurs. This must be done by April 1 of the year following the ethnic. As a rule, the calendar year is recognized as the reporting year.

In the event that organizations or entrepreneurs carry out reorganization or liquidation in the middle of the year, then the period from the beginning of the year to the date of reorganization or liquidation will be considered as a reporting period.

Separately, it is necessary to single out persons carrying out transactions with securities and financial instruments of futures transactions. They provide information on the amounts of personal income tax withheld and paid by recipients. But they report not according to the 2-NDFL certificate, but according to the income tax form. The filing deadline is not once a year, but before the 28th day of the month, after the reporting period. That is, within the same timeframes that are set for the submission of an income tax report.

Liability for failure to submit

When submitting a 2-NDFL certificate late, the IFTS has the right to fine the tax agent in the amount of 200 rubles for each certificate. When the IFTS goes to court, the employer may be subject to administrative liability in the following amounts of penalties:

100 - 300 rubles - a fine for citizens;
300 - 500 rubles - a fine for an official.

The official is the head of the organization.

In addition, a tax agent may be fined 500 rubles for providing false information. Moreover, a fine will be applied to each certificate with false information.

“Inaccurate information” means any errors made in the certificate, including details, deduction codes and reported amounts. This rule has been in place since 2016.

You can avoid a fine for false information only if the tax agent himself discovers an error and corrects it before the tax authorities report it. The deadline for submitting the certificate does not matter. Even if the organization submits an incorrect certificate, and then, on the instructions of the inspectors, corrects it before April 1, it will not be possible to avoid a fine.

Submission method 2-NDFL

A 2-personal income tax certificate can be submitted in one of three ways:

on paper directly to the IFTS;
in the form of a postal item, by issuing a letter with a description of the attachment;
in the form of an electronic reference on TCS.

Depending on the method of filing a certificate with the tax authority, its submission date is distinguished. When submitted personally to the tax inspector - the day of application, when sent by mail - the date of posting, when sent by TCS - the date recorded when sent by the operator.

Submission of a TCS certificate

More and more organizations are submitting information on the 2-NDFL form in the form of an electronic certificate. The method of submitting a TCS certificate should be used by all organizations with 25 or more people. To do this, an organization or an entrepreneur chooses an operator providing electronic document management services.

Additionally, you do not need to print out the information and send it to the inspection on paper.

A 2-NDFL certificate is considered accepted if, after being sent via the TCS, it has passed format control and is recorded by the Federal Tax Service.

If format control help does not pass, then it will take time to fix the error. And this can lead to a delay in sending information on time. In this case, the penalty for being late in sending information will not be applied, since they were sent on time, but if the certificate contains an error, a fine of 500 rubles threatens.

If the organization, after sending the information to the tax office, independently discovered an error, it has the right to cancel the certificate. To do this, the erroneous certificate must be sent again with the correction code "99". In the certificate, indicate only the details of the employee, and do not fill in the data on payments and tax. Thus, zeros will be entered in the lines "Tax Amount".

After that, a new certificate is drawn up with the correct data and sent to the tax office again. In this case, the penalty can be avoided. The main thing is to make corrections before the requirements of the IFTS and meet the deadline by April 1.

Submission of 2-personal income tax on paper

If an organization or an entrepreneur, as a tax agent, has paid taxable income to no more than 25 persons, then they can submit a 2-NDFL certificate on paper. The certificates are also accompanied by a register of information on income in two copies. One remains in the tax office, and the second with the inspector's mark is returned to the tax agent.

After the information on the employees is verified by the inspector, the tax office draws up a protocol in two copies. This information acceptance protocol is given personally to the representative of the organization or entrepreneur, or sent by mail to the tax agent within 10 working days.

Issuing a certificate to an employee

Upon application, a 2-NDFL certificate can be issued to an employee of the organization. They may be required, for example, if an employee leaves or is transferred to another organization in the middle of the year. Then the new employer will need to take into account all the deductions provided to the employee at the previous place of work.

The term for issuing a certificate to an employee upon application is up to 3 days.

Quite often, a situation arises when an employee during the year did not have income that is subject to personal income tax. For example, during parental leave. In this case, it is not necessary to issue a certificate, since a tax agent is responsible for issuing a certificate, which the employer did not attend that year. However, if an employee writes a statement asking him to issue a certificate, this should not be ignored. An employee can be issued a certificate in free form, which confirms that the employee has no taxable income. Or give the employee a 2-NDFL certificate form with dashes in the relevant sections.

The employee may not receive the certificate personally. For him, this can be done by a trustee or his representative. To obtain a certificate, an authorized person must notarize a power of attorney, and a representative can receive it without a power of attorney.

The legislative framework

The legislative framework	Content
Clause 2 of Article 230 of the Tax Code of the Russian Federation	"On the submission by tax agents of information to the tax authority at the place of their registration"
Letter of the Federal Tax Service of Russia No. ED-4-3 / 17827 of October 26, 2011	“On the procedure for submitting a 2-NDFL certificate to the tax authority during the reorganization of an organization”
Article 126 of the Tax Code of the Russian Federation	"Failure to provide the tax authority with the information necessary for the implementation of tax control"
Article 15.6 of the Code of Administrative Offenses	"Failure to submit necessary for the implementation of tax control"
Letter of the Federal Tax Service of Russia No. GD-4-11 / 14515 of 08/09/2016	"On the tax liability of tax agents"Answers to common questions

Answers to common questions

Question #1 Is a 2-NDFL certificate handed over to the employee's inspection at his place of residence?

Answer: No, this certificate is provided only to the Federal Tax Service at the place of registration of the employer.

Question #2 Can information be submitted electronically? For example, on a flash drive?

Answer: This submission method has been canceled since 2016. Information can be submitted either on paper or electronically.

As you know, in accordance with the current legislation, it is possible to file tax returns in two forms - electronically or on paper.

At the same time, it is worth noting the fact that not all taxpayers are given the opportunity to independently choose one of the two options listed above, and in order to receive it, it is necessary that the activity meets certain conditions.

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In addition, it is necessary to take into account the fact that filing 6-personal income tax on paper provides for a lot of its features that must be taken into account in the process of preparing such reports.

The problem of choice, the ability to hand over electronically

In accordance with paragraph 3 of Article 230 of the Tax Code, taxpayers must submit reports on the calculated and withheld amounts of personal income tax in paper or electronic form, and each of the above options differs in the presence of its own conditions and filing rules.

An electronic format is provided in principle for any legal entities that have the status of tax agents, and such reporting should be sent using Internet channels through the official website of the Tax Service. The electronic version of reporting is specified in Appendix No. 3 to the order of the Tax Service No. ММВ-7-11 / 450.

The preparation of this form is carried out using the free service "Legal Taxpayer", which is downloaded on the official website of the tax authority. At the same time, when sending reports in electronic format, legal entities do not need to worry about this and check the correctness of the format, because the operator through which the transfer is made will have to ensure the reliability of all documents.

If the 6-NDFL form passed all automatic verification options during the sending process, then in this case the program skipped the specified format, and therefore accountants should not worry about any data mismatch.

Paper reporting is provided only for certain categories of legal entities, and in particular, this applies to those employers who during the reporting period had a number of employees within 24 people. The total number of employees is reflected in line 060 of the first section of the 6-NDFL form.

Filling without errors

6-NDFL reporting is another test for accountants, although recently representatives of the tax authorities have repeatedly spoken about what needs to be taken into account in the process of preparing such documentation and what errors should be taken into account.

Thus, the main mistakes made by authorized persons during the previous reporting campaign can be summarized as follows:

the complete absence or inaccurate filling of certain items, which should indicate information about the full name of the reporting company, invalid and other information;
incorrect indication of the tax rate and amount used, as well as the total number of persons whose income is subject to personal income tax;
incorrect indication of the date of actual receipt of income of individuals, as well as the calculation and transfer of tax withheld from these amounts.

At the same time, it is worth noting that there are also several errors in the preparation of paper reports, in connection with which tax officials pay attention to the key nuances of compiling such documents. First of all, this concerns the possibility of compiling such reporting only for those companies in which the number of employees does not exceed 24 people, as well as the fact that the recommended font for such reporting is Courier New with a size of 16 or 18 points.

Separately, it is indicated that it is important to observe the exact dimensions of the values \u200b\u200band the location of the details, and making any adjustments to them is strictly prohibited. At the same time, for those who hand over 6-personal income tax on paper, some concessions are provided, and in particular, dashes can not be put in empty cells, and numerical values \u200b\u200bcan be aligned with the last paragraph.

Reporting in paper form will not be accepted by employees of the regulatory authorities if during the reporting period the company made payments in favor of more than 25 individuals.

Where and when to submit

The form and procedure for issuing 6-NDFL is clearly indicated in the order of the Tax Service No. ММВ [email protected], which was published on October 14, 2019. At the same time, it is worth noting the fact that the principle of preparing calculations did not undergo any changes in 2019 and is not much different from tax returns. Thus, the first sheet is the title page, on the second you need to indicate the total amount of tax and its calculations, as well as the amount of profit with payment dates, all kinds of deductions and those amounts of tax that were withheld from the salary.

In the calculation of an organization, there may be not two, but more sheets, for example, if the income of employees is subject to several different rates, or if the companies do not have enough lines to fill in profits with payment dates. In such a situation, it will be necessary to fill out several sections at once with the calculation of the amount of tax or the paid profit.

Such reporting must be submitted to the tax office by any employers and private entrepreneurs using the labor of employees, and it does not eliminate the need to submit certificates in the 2-NDFL form, and legal entities need to submit both.

In particular, the 6-NDFL reflects the calculated and withheld tax as a whole, while the 2-NDFL form reflects the amount of tax that is withheld from each employee.

Calculations must be submitted to the tax office by the last day of the month following the reporting period, and it should be noted right away that in this case, the reporting deadline does not in any way depend on the form used.

In other words, for both paper and electronic forms, the reporting deadlines are identical:

first quarter;
half a year;
nine month.

If it so happens that the deadline date falls on a holiday or non-working day off, then in this case, the reporting must be submitted on the next business day.

Thus, in 2019, the reporting deadlines for Form 6-NDFL are as follows:

As mentioned above, paper reports can be submitted if the average number of employees is less than 25 people, and the company has the right to independently choose which option is more convenient for it.

Conditions for 6-personal income tax on paper

As a general rule, personal income tax reporting is submitted electronically using telecommunication channels, that is, the company must standardly carry out the following series of operations:

Draw up an agreement with a special telecom operator.
Provide files with calculations using the official website of the Tax Service.
Download the free program "Legal Taxpayer" from the official website of the service and use it to prepare reports in the form 6-NDFL.

On paper, reporting is only allowed for certain categories of people who have less than 25 employees in their state who receive any income. It is necessary to submit reports at the end of each quarter, and the registration of all indicators is carried out on an accrual basis. Thus, when submitting reports after the second quarter, all indicators for the six months must be indicated, and after the third - yes, the past nine months.

Even in the event that an employee who was paid a salary worked in the company for at least one day, in the future she will have to submit reports for the rest of the year, since each report contains data for the entire past year.

For example, a company during 01/01/2017-06/30/2017 paid profits to employees, and in total there were 23 individuals. In such a situation, in accordance with the norms of the current legislation, the organization is given the opportunity to submit its reports in paper form.

At the same time, for example, if in the period from 07/01/2017 to 09/30/2017 she pays profit to several more new individuals (for example, 12 people receive payments from her), then in this case, submit reports for the past nine months in the form 6-NDFL, it will already have to be exclusively in electronic format, since the total number of individuals receiving income from it at that time will already be 35 people. In addition, for the full year, reporting will also be submitted only in electronic form.

Late fees

To date, the current legislation provides for three types of liability for this type of reporting:

for providing incorrect information (mistakes in the preparation of documentation);
for filing reports in the wrong form (submission of reports in paper form in the absence of such an opportunity);
for violation of the deadlines for submitting information established by applicable law.

First of all, it is worth noting the administrative fine that is imposed on the company in case of late submission of 6-personal income tax, and it amounts to 1000 rubles for each missed month, regardless of whether it is full or not. A similar penalty is also paid in case of errors, and this amount is prescribed in article 126 of the Tax Code.

Tax officials calculate the penalty for delay, starting from the day that goes beyond the deadline for submitting a declaration under the Tax Code. In this case, any errors made in the reporting process are understood as unreliable information. This instruction was written in the official letter of the Tax Service No. ГД-4-11/14515, published on August 9, 2019.

However, it should be noted that in the official letter No. BS-4-11 / [email protected], issued already on November 16, 2019, representatives of the tax authorities changed their minds, and ultimately came to the conclusion that inspectors do not have the right to impose administrative fines for any errors made in the process of filing 6-NDFL reporting, if these errors did not harm the budget or interests of the employee of the company.

The administrative fine in case of being late with the calculation to the head of the company ranges from 300 to 500 rubles. At the same time, one should not forget that if the deadline for filing the declaration is missed by more than 10 days, then in this case the tax office will have the right to completely block the registered settlement account of the company.

Special attention should be paid to the fact that if the reporting is sent in paper form by mail, then in this case the date of submission will be considered the date when the letter was sent with a description of the attachment.

Thus, the penalties for incorrect reporting in the form 6-NDFL are as follows:

Admitted violation	The amount of the fine
Errors in the submitted reports	500 rubles for each document
Submission of reports on paper in the absence of such an opportunity