When to submit 2 personal income taxes for. How to fill it out correctly

ATTENTION: The income tax rate in 2018 remained the same: 13%.

Below are all the innovations regarding income tax that an accountant needs to take into account in his work in 2018.

• from February 10, 2018, according to Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ and the latest changes from Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/19@. More details about the new form 2-NDFL will be discussed later in this article.
• New form of certificate 3-NDFL from February 19, 2018, according to Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@ and the latest changes from Order of the Federal Tax Service of Russia dated October 25, 2017 N ММВ-7-11/822@.
• from March 26, 2018, according to Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ and the latest changes from Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18@.
• Payment of income tax on lottery winnings that exceed RUB 4,000. (Clause 28, Article 217 of the Tax Code). If the winnings are less than the specified limit, you do not need to pay personal income tax.
• If the lottery winnings exceed 15,000 rubles, income tax is withheld by the lottery organizer. When winning from 4,000 to 15,000 rubles, personal income tax is paid by the individual recipient of the winnings.
• Compensations paid to shareholders in the event of bankruptcy of a development company from a special fund are not subject to income tax (Clause 71, Article 217 of the Tax Code).
• The successor organization is required to submit reports in Form 2-NDFL at the end of the year, if the company liquidated as a result of the reorganization did not submit such reports. Form 6-NDFL is submitted both for the quarter and for the year (clause 5 of Article 230 of the Tax Code).
• Payment of personal income tax on material benefits under a loan agreement is carried out in the following situations:
• the loan agreement is drawn up between the employee and the employer;
• the loan agreement was concluded between related parties;
• saving on interest is actually financial assistance;
• Saving on interest is the result of fulfilling a counter-obligation, for example, as payment for work, the company provided an interest-free loan to an individual contractor (subclause 1, clause 1, article 212 of the Tax Code).

New form of certificate 2-NDFL 2018

Download the new 2-NDFL certificate form in Excel format

Income and deduction codes for the new form 2-NDFL 2018

For all current income and deduction codes for 2-NDFL certificates, see our article

Deadlines for submitting the new form 2-NDFL 2018

2-NDFL certificates are divided into two types depending on whether the employer withheld tax on the income paid or not. The deadlines for submitting to the Federal Tax Service are different for the two types of certificates.

Certificate 2-NDFL for 2017 with sign 1.

The certificate is submitted when the employer has withheld income tax from amounts paid to the employee. The deadline for submitting 2-NDFL with sign 1 is no later than April 1 of the year following the reporting year.

In the current year 2018, 2-personal income tax with sign 1, i.e. in case of withholding tax, submit no later than 04/02/2018.

Certificate 2-NDFL for 2017 with sign 2.

The certificate is submitted when the employer does not withhold income tax for a number of reasons: when paying income in kind, when income arises in the form of material benefits, and in the case of gifts to third parties. The deadline for submitting 2-NDFL with sign 2 is no later than March 1 of the year following the reporting year.

In the current year 2018, 2-personal income tax with sign 2, i.e. in case the tax is not withheld, submit no later than 03/01/2018.

Is it possible to submit form 2-NDFL without an employee’s TIN?

In the 2-NDFL certificates of the old and new format there is a field “TIN in the Russian Federation”, which indicates the identification number of the individual taxpayer, confirming the registration of this individual with the tax authority of the Russian Federation.

The rules for format and logical control of 2-NDFL certificates established by the Federal Tax Service work as follows: the “TIN in the Russian Federation” field is checked if code 643 is specified in the “Citizenship (country code)” field. If the employee’s TIN is not specified, then the protocol for receiving information will contain the message: “Warning. The TIN for a Russian citizen has not been filled in.”

We remember that a warning is just a warning, and if there are no indications of other errors in the protocol for receiving information, the submitted 2-NDFL certificate will be accepted by the tax authorities. This was confirmed by the Federal Tax Service of Russia in letter dated 09/06/2017 No. BS-4-11/17753@.

But if an incorrect TIN is indicated, then a fine of 500 rubles for each 2-NDFL certificate cannot be avoided.

WE CONCLUSION: we don’t know the employee’s TIN or doubt its correctness - it’s better to check on the website of the Federal Tax Service of Russia.

Fines for failure to submit the new form 2-NDFL 2018

Penalties from tax authorities regarding form 2-NDFL are possible in the following cases:

• violation of deadlines for submitting a report - imposed fine of 200 rubles for each certificate;
• errors and inaccuracies in the report, for example, indication of false information about employee income or an error in the TIN, although the TIN of employees may not be indicated in the certificates at all - is imposed fine of 500 rubles for every erroneous report.

The obligation of tax agents to report amounts of income and income tax is regulated by the provisions of Chapter 23 of the Tax Code. The deadlines established by the Legislation of the Russian Federation for submitting 2-NDFL for 2017 vary depending on the criteria with which the document is submitted. Let's consider the main nuances of submitting certificates.

Reports (form approved by Order No. ММВ-7-11/485@ dated October 30, 2015) are submitted to the territorial divisions of the Federal Tax Service in terms of paid income for each employee separately (stat. 230 of the Tax Code). If an individual received taxable income, but the tax agent did not withhold personal income tax and did not pay it to the budget, according to Stat. 226 this transaction should be notified to the tax authorities in accordance with generally accepted procedures.

• For individuals who received income from which tax was withheld and transferred by the organization/individual entrepreneur, code “1” is required.
• For individuals who received income from which tax was not withheld or transferred, code “2” is required. Such situations are possible when paying income in kind or when receiving gifts during the drawing of valuable prizes, etc.

According to 2-NDFL certificates, the deadlines for submission in 2017 do not depend on the method of submitting reports. An enterprise/individual entrepreneur with a staff of up to 25 people has the right to independently choose a convenient option and submit forms via the Internet, by mail with confirmation of a valuable inventory, or by a personal visit to the tax office. It is important to remember that for 2016 you need to report:

1. Until March 1, 2017, according to certificates of Form 2-NDFL with sign “2” - in situations where it is impossible to withhold income tax (clause 5 of Article 226 of the Tax Code).
2. Until April 3, 2017, according to certificates of form 2-NDFL with attribute “1” - for income from the amounts of which tax was calculated, as well as withheld and transferred to the state (stat. 230 of the Tax Code).

Note! If the company has 25 or more people, 2-NDFL should be submitted only in electronic format through secure TKS.

When to submit 2-NDFL for 2017

Question: when is the 2-NDFL certificate issued for 2017? will be relevant at the end of this year. And not only for tax agents-enterprises/individual entrepreneurs, but also for separate divisions that are required to report at the place of their activities, subject to independent payment of income to branch employees. If the salary is issued at the head office, certificates of form 2-NDFL are submitted to the Federal Tax Service at the place of registration of the main company.

Reporting for 2017 will be required within the following deadlines:

1. According to certificates where the sign “1” is indicated – until March 1, 2018.
2. According to certificates where the sign “2” is indicated - until April 2, 2018.

The indicated dates are the same for legal entities and entrepreneurs. Since the new form of the document was approved relatively recently, in 2015, no changes are currently expected to be developed, but this will be known for sure at the end of 2017.

Deadline for issuing a 2-NDFL certificate to an employee

In addition to the Federal Tax Service, employers are required to issue 2-NDFL certificates to their employees upon submission of a written application (clause 3 of Article 230 of the Tax Code). An individual may need a document in case of a change of job to confirm the income received during the calendar year when applying for standard deductions. Or during court proceedings regarding alimony payments; registration with the Citizens Employment Center; as well as when approving bank loans, including consumer and mortgage loans. A certificate on a valid form is drawn up by enterprises/individual entrepreneurs indicating the types of income/deductions and available deductions broken down by month.

Important! The deadline for issuing form 2-NDFL is 3 business days from the date of receipt of the employee’s application (letter of the Ministry of Finance of the Russian Federation No. 03-04-05/36096 dated June 21, 2016). Tax agents have no right to refuse to prepare such a certificate.

Fines for violating the deadlines for submitting 2-NDFL

Responsibility for tax agents is provided for failure to comply with the established deadlines for submitting reports (other information) to the Federal Tax Service - for each document the fine is 200 rubles. (Article 126 of the Tax Code). If a company has forgotten about reporting under 2-NDFL, the total amount of sanctions can be calculated based on the number of employees. When entering inaccurate data, inspectors may apply stat. 126.1, establishing a fine of 500 rubles. for each erroneously submitted report. Responsibility for business entities is relieved if they independently correct false data.

Attention! If a tax agent, according to legal requirements, is required to report electronically, but submitted 2-NDFL certificates “on paper,” the statute establishes liability for violating the presentation format. 119.1 NK – 200 rub. for each document.

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Entrepreneurial activity is accompanied by interaction with government agencies. This type of activity is constantly monitored by the state in order to ensure transparency of the facility’s operation, its legality, and also to prevent attempts by entrepreneurs to avoid those payments to the state budget that are required to be made by law. The process of control by the state is accompanied by the submission of reports. We will discuss the deadline for submitting 2-NDFL for 2016 in this article.

You can download form 2-NDFL at.

The deadline for filing 2-NDFL for legal entities and individual entrepreneurs is April 1 of the year following the reporting year. This deadline must be observed; for failure to comply with this condition, the tax authorities may impose a fine of 200 to 500 rubles on the reporting enterprise. Incorrectly entered data may also result in a fine of 200 rubles.

The deadline for submitting 2-NDFL for 2016 falls on April 3, 2017 due to the fact that the first day falls on a Saturday, which means the final reporting date is postponed according to the general transfer rules.

It is necessary to take into account that, as a tax agent, a private entrepreneur or legal entity is required to report in this form to the state, but it is not always possible for a tax agent to recover the amount of tax from an individual. It is also mandatory to report on such payments, but for tax amounts not withheld, the deadline for filing 2-NDFL for 2016 is March 1, 2017, before the same time the tax agent is obliged to inform the individual about the need to pay the amount of tax to the state.

What is 2-NDFL?

2-NDFL is a certificate stating what an individual’s income is from the work he performs, as well as what percentage is paid from this income to the state treasury, what is the total expression of this percentage. It is worth noting that this reporting document expresses absolutely all the income of an individual from which personal income tax is withheld, this includes sick leave benefits, remunerations, bonuses, and other financial receipts.

An example of filling can be seen in the image:

2-NDFL can be considered a reporting document that tax agents submit to the tax authorities in order to verify the required amounts for contribution to the budget with those amounts that are actually contributed by an individual. This form is a mandatory reporting document for every employer with hired personnel.

A 2-NDFL certificate may be required by the company employee himself if it is necessary to carry out transactions that require documentary evidence of the financial condition of an individual. Such operations include:

• Borrowing from a bank or taking out a mortgage.
• Registration of guardianship or child support proceedings.
• Proof of financial status in court or when registering with an employment center, as well as other transactions.

If a certificate is required by an employee, the employer must provide it within three days from the date of receipt and registration of an application for a certificate from the employee in writing.

You can see more about personal income tax in this video:

Where and when to submit the certificate

If 2-NDFL is considered a reporting document, it means that it relates to a specific reporting period. The certificate is submitted once a year.

It must be submitted to organizations at the place of registration of business activities, private entrepreneurs - at the place of belonging to the Federal Tax Service on the basis of registration, and, if they make payments on their own, - at the place of activity. In the event that employees of a separate branch are paid income by the main office, certificates are submitted precisely at the place of its registration.

Some nuances of filling out 2-NDFL

2-NDFL has the form established by law. Filling should take into account the innovations of 2017.

Only those organizations and entrepreneurs whose staff consists of ten people or less have the right to generate a document in paper form, otherwise the preparation is carried out electronically and provided to the tax authorities using the TCS.

Some income codes have changed, which you also need to know. So, if an employee was paid a bonus for production-type results, then the code used is 2002, if from the company’s special purpose funds or from its net profit, then 2003.

So, 2-NDFL is a form of reporting document that is provided by the employer annually and includes information about the income of each employee working at this business entity, as well as the amount of taxes that the person paid to the budget.

Tax agents who paid any income to individuals in 2017 must report to the Federal Tax Service using Form 2-NDFL. Recipients of income can be both employees of the reporting company and persons who are not in an employment relationship with it. The deadline for submitting the certificate is 04/02/2018.

In addition, by March 1, 2018, all enterprises and individual entrepreneurs that have not withheld personal income tax are required to submit this type of reporting.

Organizations and individual entrepreneurs that have paid money to more than 25 individuals must submit 2-NDFL in electronic format.

A necessary addition to form 2-NDFL is the register of information on income, which contains information about the prepared certificates.

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Important nuances of filling out 2-NDFL

Form 2-NDFL includes a header and 5 sections.

Heading contains elements typical of the title page of any tax return. When filling out the 2-NDFL certificate, do not forget to check the correct box:

• “1”, if the certificate is provided for income from which personal income tax was withheld in the reporting year;
• “2” if it was not possible to withhold the calculated tax in 2017.

If it is necessary to make changes to the primary report, a corrective certificate 2-NDFL is generated and the serial number of the correction is entered in the line “adjustment number” - 01, 02, etc. If the income certificate of an individual completely cancels the primary report, the number 99 is written in the above field.

Section No. 1 2-NDFL certificate contains information about the tax agent, which can be taken from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs.

Data on persons who received income should be shown in the second section. Basic information is taken from the taxpayer’s identification documents (for example, from a passport). The field “TIN in the country of citizenship” is filled in for foreign persons. In the “taxpayer status” field you must indicate one of 6 options:

• status “1” is indicated if the taxpayer is a tax resident of the Russian Federation;
• status “2” is intended for taxpayers who are non-residents of the Russian Federation;
• status “3” must be set if the taxpayer, a highly qualified specialist, is not a tax resident of the Russian Federation;
• status “4” is indicated in section 2 for participants (non-residents) of the State program to assist the voluntary resettlement of compatriots living abroad to the Russian Federation;
• status “5” is intended for refugees and persons granted temporary asylum in Russia;
• status “6” is required for foreigners working under a patent.

Section No. 3 is filled out separately for each personal income tax rate. If during the reporting year one employee was paid income taxed at both a rate of 13% and a rate of 35%, two sections No. 3 should be completed. All income must be reflected in rubles and kopecks.

In section No. 4 it is necessary to reflect tax deductions provided in accordance with Art. 218, 219, 219.1, 220 Tax Code of the Russian Federation.

Section 5 similarly to the third section, it is filled out in terms of personal income tax rates. The amounts of accrued tax are reflected in full rubles.

Remuneration in the form of wages accrued in the last month of 2017 and paid in the first month of 2018 is also reflected in the certificate for the reporting year. Personal income tax on such income is shown in certificate 2-NDFL according to a similar principle (letter of the Federal Tax Service of the Russian Federation dated March 2, 2015 No. BS-4-11/3283).

To avoid missing annual reporting deadlines, bookmark your accountant's calendar.

Sample of filling out 2-NDFL using a practical example

Rassvet LLC is preparing a 2-NDFL certificate for 2017 for Deputy Director Nikolai Petrovich Tsvetkov. The employee is a tax resident of the Russian Federation. Tsvetkov’s salary, according to the staffing table, is 50,000 rubles per month.

The employee has one six-year-old child, so Tsvetkov’s taxable income decreased monthly by 1,400 rubles, i.e. the amount of the standard deduction. However, the deduction was not provided to the employee for the entire year, but only from January to July inclusive, since in August the total income exceeded the possible limit of 350,000 rubles (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Tsvetkov N.P. owns a recently purchased dorm room, so he is entitled to a property deduction. This right is confirmed by a notification from the tax service.

The accountant generated a 2-NDFL certificate for Nikolai Petrovich Tsvetkov based on the results of 2017 - download a free sample of filling out a 2-NDFL certificate.

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How to fill out, check, send the 2-NDFL report in the Kontur.Extern service

Drawing up, generating, and submitting tax reports 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 creates a whole flow of funds in the budget, and then it can be difficult to figure out what, where and from whom without reporting documents. Reporting is provided for inspection and control by tax authorities.

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.

In small enterprises, this reporting document is drawn up by the private entrepreneur himself; in the case of a 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 social security authorities to confirm their own financial solvency. The certificate may be required by the court, for example, for divorce proceedings, when the amount of alimony is established. People also face the need to provide this document in 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 by state control authorities, it is also drawn up in the accounting department. 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 the income of an individual, as well as the amounts of taxes that the tax agent calculated from income and transferred to the budget.