Report 2 NDFLs in the Tax Register. Register of information about income individuals Blank download

During the year, the employer makes payments to its employees - this is a salary, selling, hospital, other. You need to keep and pay personal income tax. To control the process of receipt of tax to the budget, the legislators have developed and introduced the reporting of 2-NDFL. Its foundations are certificates that are filled with each employee.

The information registry includes a list of persons by which the organization is reported by NFFL. It is compiled annually and is submitted to the IFNS with references. The document does not contain amounts of income and tax, it reflects the summary data on the Help set attached to it.

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Depending on the method of filing information, the registry fills the tax agent or the IFX inspector.

Main details

Personnel income information The employer draws up and refers to the tax in the procedure established by law.

Format design and adjustment

The registry of the Help 2-NDFL is submitted to the IFTS on paper in two copies. The program "Taxpayer" forms one file for delivery.

If the certificates are transmitted to the inspection in paper, they are attached to the information registry. Such an order is established by order of tax authorities No. MMB-7-3 / [Email Protected] from 09/16/11.

The registry reflects the following information:

data on the organization;
sign of data;
number of references;
table with data on employees.

Regardless of the application option, the registry should be filled in two copies, one of them with a tax mark returns to the organization.

After receiving the paper, the inspectors check them. If any of the references did not control, then it deflects and is crossed out of the registry.

After checking forms, the tax authorities make up the reception protocol. If there are blanks with errors, these data are recorded in the protocol.

When checking certificates in the presence of a tax agent's representative, it is issued on the registry and protocol instance. Otherwise, paper is sent by mail within 10 days from the date of reception. In practice, in the absence of errors, the registry with the protocol of the tax authorities is usually not sent.

If you donate 2-NDFL forms without a registry, the inspection will refuse to accept them and can apply administrative punishment in the amount of 200 p. (Art. 126 NK).

If the certificates are transmitted to the IFST on TKS, the registry is not necessary, its tax authorities will be independently after receiving information.

When viewing certificates on an electronic drive (flash drive or disk), the registry is as well as in the paper version, is drawn up on paper in two copies. For each file you need to prepare a separate set of registries.

The registry has a simple form, and fill it easy. Sample design can be viewed on the Internet.

Features of preparation and delivery

E-file format 5.04 for the delivery of the report 2-NDFL specified in the order of the FNS No. MMB-7-11 / [Email Protected] from 10/30/15. Due to the format inconsistencies, the information will not be loaded. To unload 2-NDFL in the SBS ++, you need to select "Download from Programs" in step 2 and select the filed file.

To form references, you need to go to the FTS registry and make the following:

Click on the "New Report, 2 NDFL" tab, select "FIZ income information. persons. "
Specify the reading organization and inspection, where documents are submitted, press "Next".
Using the "Add employee" button, select the employee on which the income data is formed. To form a certificate on an outside citizen who worked on a civil-law agreement, you need to click on the Add Person tab.
A certificate will be created, reflecting information about the company and the selected busine.

Filling information, you should consider some points:

In the title section 3 indicate the bid on which it is filled. Here reflects data on the income of workers (individuals) by months. If during the year the company made payments to workers taxed by different rates, the title of the section put a check mark near the desired interest and the "Apply" button is pressed. At the same time, paragraphs 3-5 are drawn up for each bet.
"Status" - for non-residents it has the meaning of "2". To assign it, you need to click "Edit", in the employee's card to choose "non-resident" and indicate the period of stay in Russia. After saving the status of physical. Persons will automatically change.
To make the amount of deductions and income, press the edit button of these indicators.

For submission to the tax fullware, employees in the certificate file must be sorted by alphabetically. Sometimes the numbering of documents is knocked down and need to be configured. To do this, use the Operation "Reliable Help".

Summary information on certificates is formed by pressing the "Print Registry" button. It has no electronic format. He is sent to the IFTS in the form of letters of type "Other".

The formation of a set of paper is completed by pressing the "Finish" button.

Other details of the procedure

The registry is an integral part of the 2-NDFL report. It is made up annually and served together with certificates of tax until April 1 next year.

The information registry represents in the IFNS one of three ways:

personally;
mail;
tKS.

In the latter case, the registry shapes the tax authorities independently.

When drawing up paper, you must comply with the rules defined by the law:

amounts are put in rubles and pennies;
the tax on personal income to payment is rounded up to full rubles;
in the graphs without values, foolings are put;

Upon receipt of papers, the tax authorities are carefully checked and scanned for the presence of incorrect numbers. References with errors from the registry are removed. The results of the check are reflected in the protocol, which, together with the registry instance, the organization is returned.

How to do it right

The registry is a sheet of A4 format.

In its upper part, general data is indicated:

date and registry number. tax code;
file name;
company name, it ,;
sign of information;
number of references.

If the NDFL is completely palpable and listed, the indicator "1", otherwise, is "2" in the line with a sign of information.

Below is a table of three columns.

They indicate:

certificate number;
FULL NAME;
date of birth.

Below is the signature of the company's head, printing and date of delivery. The corresponding graphs are allocated for IFNS employees: signature space and date of adoption.

Fill up forms 2-NDFLs in the program "Taxpayer Yul". You can download it on the site of the GNIVC: gnivc.ru. After filling and unloading certificates, a registry is formed here in printed form.

Filling the registry of references 2-NDFL and its provision

The registry can be prepared in the program 1C 8.3-ZPE.

For this you need to perform sequential steps:

From the reporting forms located in the "Reporting, Help" menu, select "NDFL for IFTS".
The "Create" button includes:
- in the field "Queen" to select the annual reporting, cipher 1;
- select the Tax Agent, the program on it will make the program automatically into the blank;
- by clicking the selection button in the OKTMO / CPP field, you can change the registration data in the IFSS; So here you can specify the details of a separate division when filling out information on it.
By pressing the "Fill" button, a table part of the document is formed. The "Listed" column will contain the numbers if the magazine "Enumeration of the NDFL into the budget" menu "Taxes and contributions" is filled. Transfer data can be formed from cash and banking statements. To do this, you need to put a tick in the inscription "Tax is listed with the salary" located in the lower right of the documents.
The "Print" button allows you to view and print the main and optional registry.

Sometimes IFTS asks to provide detailed information on NDFL. For this, there is an additional registry form. Unlike the standard, its tabular part includes another 4 column: a total income, the tax accrued, is retained listed.

In the main registry, only the number of references is displayed, and in the additional amount for each column.

In the same way, the registry is formed in 1C 8.3 Accounting. First you need to open the section "Salary and Frames" and select the "2-NDFL for transmission to IFTS". Further actions are similar to those described above.

The ability to automatically form information on separate departments of the company is only in the software product 1C 8.3 Accounting Corp. For them, here you can reflect your octamo and gearbox. To do this, you need to take workers in the unit and charge the earnings and keep the tax in the context of details.

In the configurations "Basic" and "Prof", such an opportunity is not provided, however, the registry can be formed in them.

If the company employees are a bit, you need to do the following:

Create information on NDFL for the tax on the main organization (through the "Salary and Frames" menu).
Fill out the form across the staff of the organization. It is understood that the tax was calculated on all employees, including workers in divisions, by the main OCTMO and the CAT.
Delete all names, except for persons working in separate units, or choose their selection. If necessary, the reference numbers are adjusted so that they go in order.
Fix the employee data: write down or make a screenshot.
Choose in the shape of OKTMMO and the PPC of the separated branch of the company. At the same time, the amounts are reset and they will have to be made manually. (A programmer can add a configuration and add a tick, when you press the amount when changing oktmo will not be reset).
Write a document and print the registry. When forming information on the head company, you must not forget to exclude from the list of employees of a separate department, for which a separate registry and reference has been formed.

The above-described method of time consuming requires additional time spending on making information manually and their subsequent check. It is suitable with a small number of workers of a structural unit.

1C Accounting Ed. 3 allows you to enter an additional set of OCTMO and PPC. To do this, open the company's card, select the "More" section and subsection "Registration in Tax authorities", in it to create a new line with information.

There is another way to form a registry in 1C prof and basic. At first, the calculation is made according to the main codes of OCTMO and the PPC and the employees of the parent company, then the codes of the unit are selected as the main organization and also calculate the data, but already on the workers of the division.

The advantage of this option is that all registers reflect the necessary details. The disadvantage is the need to constantly choose the main IFTS when you recalculate earnings, deductions and tax enumerations.

The paper is submitted to the IFTS every year complete with references:

for certificates on paper, including sent by mail - 2 registry blanks;
for information on the flash drive (disk) - 2 forms for each file;
when sending data to the TKS, the registry does not form an employer, IFTS is engaged in it.

One copy with the tax marks is returned to the representative of the organization. In the case of TKS, the tax authorities refer to the recipient if there are any errors in references.

For failure to submit the registry, the tax agent may be fined to 200 p. During a personal visit to the IFTS representative of the organization, the inspector is entitled not to accept certificates without registry., Therefore, it will still have to make a tax.

Who is responsible

Responsibility for filling and submission of the registry carries either a tax agent or an IFS inspector depending on the method of filing 2-NDFL information.

If the income certificates are rented on paper or on a magnetic medium, then the registry is obliged to the organization. One of his copy is taken by tax authorities, the second gives the representative of the company with the corresponding mark, if he was present when checking or sent by mail within 10 days.

When sending information on TKS, the registry is automatically formed in the tax. One copy of the document along with the control protocol inspector should send companies.

So, the registry to the 2-NDF report reports to the IFTS, with the exception of the case of data transmission on TKS. It is necessary for tracking and analyzing changes to the budget amounts of NDFL.

In 2019, the registry has the same form as in the previous reporting period. In order to avoid checks and sanctions, tax authorities should also be given to this statement in the procedure approved by law.

Attention!

In connection with frequent changes in the legislation, information sometimes becomes faster than we have time to update it on the site.
All cases are very individual and depend on the set of factors. Basic information does not guarantee a solution to your problems.

Therefore, free counseling experts work around the clock!

This paper is represented by the consolidated type documentation, which reflects the main references to debt information, they are indexed for a certain time interval. The registry is subject to filling once a year, and then given to the inspection together with the rest of the help of certificates and documents. It contains a basic list of informational information.

Data on the employer to work related to CDC codes, gearbox;
the list of persons on which information is submitted with the provision of personal data;
the number of references sent to the IFTS.

If there is no consolidated documentation format, the tax service may refuse references.

Features of the filling of documentation

The information registry document must be compiled in two versions, regardless of which methods of its sending you chose.

Personal or through a representative;
post sending;
through telecommunication channels.

Reference information about income must be decorated taking into account the rules established in the law. There are several information that are necessarily taken into account.

It is important to prescribe the total numbers using fractions in which rubles and a penny are separated;
rounding the tax to payment is carried out to full rubles, a penny, it turns out, is not indicated in any calculation operations;
all items require mandatory fill, if any of the values \u200b\u200bare missing, the dock is put.

In the process of obtaining these certificates, tax service specialists should carefully drain documents and scan them on the subject of entered erroneous values.

What documents are subject to refund

From the experts there is an obligation to return one copy of the protocol that the reception of securities was carried out. If the documentation was absent, the necessary information is delivered by mail with the help of a custom letter to the company's address.

Register of reference data for 2017

Since 2016, there have been changes in the electronic form of certificate of income, so it is used for the periods in a new form. The view of the registry and other data in 2017 was not subject to serious changes, so when the information was completed, difficulties should not occur.

How to deal with electronic reporting form

It is worth paying attention to the option by which references are sent. This will avoid typical errors.

When applying the telecommunications option, the inspectors are engaged in sending this set of information on their own, and the IP does not need to take any operational measures;
in the case of using disk space, the registry is made on paper in two instances to each file that is transmitted to the appropriate service.

The information registry is an important document obligatory to submit to the tax authorities for the reporting tax period. It is relevant to fix changes in budget revenues, as well as for analytical work with this process. Competent compilation of this paper contributes to the lack of problems with the tax authorities and the probabilities of paying penalties.

Every year, employers are reported on the amount of personal income tax with wages of their employees. The reporting form serve as a certificate 2-NDFL, accompanied by a special registry. Let's talk about how to fill out such a register of information about the income of individuals. Since 2014, the registry form has changed somewhat - summary data on employee income disappeared from it. Now this is a table of three columns, in the first of which you specify the numbers provided to the tax reference, then fully correct the names of its employees and, finally, in the third, put their birth dates. Above the table is a small hat to specify various identification information: the number and date of the registry, the tax authority code, the name of the electronic file with reference 2-ndfl. Then follows information about the tax agent itself, held and listed the tax: full name, TIN, OKTMO.

Blurker.ru.

If necessary, the reference numbers are adjusted so that they go in order.

Download the registry of information about the income of individuals.

If the income certificates are rented on paper or on a magnetic medium, then the registry is obliged to the organization. One of his copy is taken by tax authorities, the second gives the representative of the company with the corresponding mark, if he was present when checking or sent by mail within 10 days.

When sending information on TKS, the registry is automatically formed in the tax. One copy of the document along with the control protocol inspector should send companies.

Attention

So, the registry to the 2-NDF report reports to the IFTS, with the exception of the case of data transmission on TKS. It is necessary for tracking and analyzing changes to the budget amounts of NDFL.

In 2018, the registry has the same form as in the previous reporting period.

Register of information about the income of individuals: form and sample fill

Important

OKTMO and PPC. To do this, open the company's card, select the "More" section and subsection "Registration in Tax authorities", in it to create a new line with information. There is another way to form a registry in 1C prof and basic.

At first, the calculation is made according to the main codes of OCTMO and the PPC and the employees of the parent company, then the codes of the unit are selected as the main organization and also calculate the data, but already on the workers of the division. The advantage of this option is that all registers reflect the necessary details.

The disadvantage is the need to constantly choose the main IFTS when you recalculate earnings, deductions and tax enumerations. Register of the Help 2-NDFL must be prepared in accordance with the order established by the order of MMB-7-3 / 576.
The paper is submitted to the IFTS every year complete with references:

for references on paper, including

Online magazine for accountant

for information on the flash drive (disk) - 2 forms for each file;
when sending data to TKS Registry Employer does not form, this is done by the IFTS.

One copy with the tax marks is returned to the representative of the organization. In the case of TKS, the tax authorities refer to the recipient if there are any errors in references.

Download Sample Fill form 2-NDFL for failure to submit a registry. The tax agent may be fined to 200 p. During a personal visit to the IFTS representative of the organization, the inspector is entitled not to accept certificates without registry., Therefore, it will still have to make a tax.

Who is responsible for filling and submission of the registry carries either a tax agent or an IFS inspector depending on the method of filing 2-NDFL information.

Register of Help 2-NDFL

Ndfl Blank is always filled with an employer. As practice shows, often errors are allowed when filling out this document. They may concern formalities regarding the signature, presence of printing and other technical moments.
The surest option is to find and download the 2-NDFL certificate form for 2015-2016, which allows you to adjust its data on the Internet. Then all the necessary corrections can be added on the computer within a few minutes. In addition, the network can easily obtain an idea of \u200b\u200bhow to fill the appropriate fields correctly. For example, if there are several pages in the help, then each of them needs to be numbered separately.

It would seem that a trifle, but violation of the specified requirement can deliver a lot of problems in the future. Many people order a 2-NDFL form on their own initiative.

Where to download the 2-NDFL reference form for 2015-2016?

Its foundations are certificates that are filled with each employee. The information registry includes a list of persons by which the organization is reported by NFFL.

It is compiled annually and is submitted to the IFNS with references. The document does not contain amounts of income and tax, it reflects the summary data on the Help set attached to it.

Depending on the method of filing information, the registry fills the tax agent or the IFX inspector. The main details of personnel income information The employer declares and gives to the tax in the procedure established by law.

2-NDFL

Add to Equipment Followed by mail 2-NDFL 2015-2016 download where you can? The answer to this request worries many. Why, who can and for what may need a Help 2-NDFL? You will learn about the nuances of filling, as well as about to take samples and current downloads for downloading by reading this article. Blank form 2-NDFL: Who needs it how to fill the template 2-NDFL for 2015-2016 Help 2-NDFL: Why is it important to download a form for free in the current version of Help 2-NDFL, Blank 2015-2016: Sample Right Fill Blanca Procedure 2-NDFL For the 2015-2016 Form 2-NDFL form: who needs it in which situations may need to download the form 2 NDFL 2015-2016? First of all, when a physical person needs to confirm the tax information that it has previously paid from its income.

Register information about income 2-NDFL

When all references are checked, the information for receiving information is drawn up (Appendix No. 3 to the Procedure) and if any references 2-NDFL have been received erroneous, this information is fixed in the protocol. One protocol instance and one instance of the tax author's registry gives you on the day of submission of Help 2-NDFL if the certificate verification is carried out in your presence (n.

19 orders). If, when checking the references, you were not present, then the protocol and the registry are sent to you by mail within 10 working days from the date of reception of the Help 2-NDFL. True, in practice, if 2-ndfl is all right with your references, then the IFTS protocol and the registry does not send. What threatens the handling of 2-NDFL certificates without the registry in this case, the tax authorities can try to refuse to receive 2-NDFL certificates of reference and fined you by 200 rubles. (paragraph 1 of Art. 126 of the Tax Code of the Russian Federation).

Features of the Registry of Help 2-NDFL

file name;
name of the company, its INN, CAT, OCTMO;
sign of information;
number of references.

If the NDFL is completely palpable and listed, the indicator "1", otherwise, is "2" in the line with a sign of information. Below is a table of three columns. They indicate:

certificate number;
FULL NAME;
date of birth.

Below is the signature of the company's head, printing and date of delivery. The corresponding graphs are allocated for IFNS employees: signature space and date of adoption. Fill up forms 2-NDFLs in the program "Taxpayer Yul". You can download it on the site of the GNIVC: gnivc.ru. After filling and unloading certificates, a registry is formed here in printed form. Registry Blanc to Help 2-NDFL Filling the Registry of Help 2-NDFL and its provision of the Registry can be prepared in the 1C 8.3-ZUP program.

NDFL: The registry of information in this registry, in addition to the tax agent data, reflects information on the number of 2-NDFL certificates submitted to the IFTS, and also indicate certificate numbers, phio of the individuals, on which these references are served, and their birth dates. Register of Help 2-NDFL: How many copies are submitted to the IFTS Registry of information seems to be in the IFTS in two copies (p.

Order). Moreover, it does not matter, whether you hand over Help 2-NDFL and registry personally / through a representative or send by mail, - in any case there should be two registry instances. The second instance of the IFSN registry should return to you by receiving your help 2-NDFL and the registry, inspectors check the documents you presented.

And if any certificate has not been controlled (for example, in Help 2-NDFL, the address of the physical is not specified), the tax authorities do not accept and delete its data from the registry (p. 16, 17 of the Procedure).

The obligation of the tax agent not only to keep the NDFL officer from the income and transfer its budget, but also to provide a timely to the tax information about it. Details are provided in the form of a 2-NDFL as a result of a calendar year. Since 2016, the obligation of organizations includes the calculation in shape. But this obligation does not cancel the Help 2-NDFL, since, as opposed to the calculation, it contains information for each employee individually.

Where to pass 2-ndfl

For reference to the tax authority at the place of accounting of organizations or entrepreneurs. If the organization has separate divisions, then it is where to file a certificate depends on who pays to employees of the salary. If this makes the head office, it gives a certificate for employees, and if the salary is paid by separate divisions, then in the form of 2-NDFL, the certificate is necessary to pass in infance at the place of registration of the division.

When to rent 2-PBC for organizations, IP and tax agents

Dates for the provision of certificates of 2-NDFL are the same for all tax agents, both for organizations and entrepreneurs. It is necessary to do it before April 1, following the wrongeto. As a rule, the reporting year is recognized as a calendar year.

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

Separately, it is necessary to allocate persons carrying out operations with securities and financial instruments of urgent transactions. They submit information about the amounts of retained and paid personal income tax on recipients. But they are not reported not by reference 2-NDFL, but in form for income tax. The deadline for this is more than once a year, and up to the 28th day of the month, after the reporting period. That is, on the same deadlines that the income tax report is established.

Responsibility for failure

When viewing a 2-NDFL certificate, the IFTS is entitled to finish the tax agent for the amount of 200 rubles for each reference. When contacting IFSs to court, an administrative responsibility may be applied to the employer 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 leader of the organization.

In addition, the tax agent may be fined in the amount of 500 rubles for the incomplete information of the tax agent. Moreover, the penalty will be applied to each certificate with unreliable information.

Under the "inaccurate information" understands any mistakes in the certificate, including in details, codes of deductions and in reported amounts. This rule has been established since 2016.

You can avoid a fine for unreliable information only if the tax agent itself detects an error and corrects it to the tax authorities. The deadline for reference does not have the value. Even if the organization passes the wrong certificate, and then on the instructions of the inspectors will correct it until April 1, it will not be possible to avoid a fine.

The method of filing 2-NDFL

Help 2-NDFL serve as one of three ways:

on paper directly in the IFTS;
in the form of mail, issuing an email with the investment describing;
in the form of an electronic help on TKS.

Depending on the method of filing a certificate to the tax authority distinguish its presentation date. When submitting a tax inspector personally, the day of handling, when sending mail - the date of the mail, when sending the TCS - the date fixed when sending the operator.

References for TKS

More and more organizations give information on the form of 2-NDFLs in the form of an electronic help. The method of filing certificate on TKS should apply all organizations with a number of 25 or more. For this, an organization or entrepreneur choose an operator providing electronic document management services.

Additionally print information and sent to the inspection on paper is not required.

Help 2-NDFL is considered to be accepted if, after sending the TKS, it passed the format control and the IFTS was recorded.

If format control does not pass, then it will take time to eliminate the error. And this may be delayed in sending information on time. The penalty for being late with sending information in this case will not be applied, since their sending occurred on time, but if the certificate contains an error, threatens 500 rubles fine.

If an organization after sending information to the tax independently detected an error, it has the right to cancel the certificate. To do this, the erroneous help must be sent again with the code for adjusting "99". In the certificate, only the requisites of the employee, and not fill payments and tax data. Thus, the "tax amount" lines will be zeros.

After that, a new certificate is drawn up with the correct data and sent to the tax reuse. The fine in this case will be avoided. The main thing to make corrections to the requirement of the IFSN and to meet on April 1st.

Feed 2-NDFL on paper

If an organization or entrepreneur, as a tax agent paid a taxable income to no more than 25 persons, then they can handle the 2-NDFL certificate on paper. References also contains the registry of income information in two copies. One remains in the tax, and the second with the inspector is returned to the Tax Agent.

After the employee's information is checked by an inspector, the tax is in two copies of the protocol. This protocol for receiving information is given to a person to a representative or entrepreneur, or up to 10 working days, sent by mail to the tax agent.

Issuing a certificate employee

According to a certificate of 2-NDFL, you can issue an employee of the organization. They may be required, for example, if an employee is dismissed or translated into another organization in the middle of the year. Then the new employer will need to take into account all the deductions provided by the employee in the past place of work.

The deadline for issuing a certificate an employee for up to 3 days.

Situation quite often arises when an employee has had no income during the year, which is subject to personal income tax. For example, during the childcare leave. In this case, the certificate is not necessary, since the tax agent is engaged in the issuance of a certificate, which in this year the employer was not. However, if an employee writes a statement with a request to give him a certificate, it is not necessary to ignore it. An employee can issue a certificate in free form, which will confirm the lack of taxable income from the employee. Or give an employee of the help form 2-ndfl form with stuffed in the relevant sections.

Get a certificate can an employee not personally. For him, this can make a trustee or his representative. A trusted person to obtain a certificate you need to assure a notarial power of attorney, and the representative can get it and 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 presentation of information by tax agents in the tax authority at the place of accounting"
Letter of the Federal Tax Service of Russia №-4-3 / 17827 dated 10.26.2011	"On the procedure for submitting a 2-income tax authority 2-NDFL in the reorganization of the organization"
Article 126 of the Tax Code of the Russian Federation	"Failure to submit to the tax authority of the information necessary for tax control"
Article 15.6 Administrative Code	"Failure to implement tax control"
Letter of the Federal Tax Service of Russia No. GD-4-11 / 14515 dated 09.08.2016	"On tax liability of tax agents" Answers to common issues

Answers to common questions

Question number 1.Are there a certificate of 2-NDFL in the inspection of an employee, at his place of residence?

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

Question # 2. Is it possible to submit information on electronic media? For example, on a flash drive?

Answer: This feed method has been canceled since 2016. You can appoint information either on paper or in electronic form.

If the reference 2-NDFL you present to your IFTS on paper, then you should attach the registry of information about the income of individuals for the reporting year (Appendix No. 1 to the order, approved by the order of the Federal Tax Service of Russia of September 16, 2011 N MMB-7 3 / (hereinafter - order)).

2-NDFL: information registry

In this registry, in addition to the tax agent data, information on the number of 2-NDFL certificates submitted to IFTS is reflected, as well as the certificate numbers, FULL NAME, on which these references are served, and their birth dates.

Register of references 2-NDFL: how many copies are submitted to the IFTS

The information registry is submitted to the IFTS in two copies (p. 15 of the Procedure). Moreover, it does not matter, whether you hand over Help 2-NDFL and registry personally / through a representative or send by mail, - in any case there should be two registry instances.

The second instance of the IFTS registry must return to you.

Having received your Help 2-NDFL and Registry, inspectors check the documents you presented. And if any certificate has not been controlled (for example, in Help 2-NDFL, the address of the physical is not specified), the tax authorities do not accept and delete its data from the registry (p. 16, 17 of the Procedure).

One protocol instance and one instance of the tax authority give you on the day of submission of 2-NDFL certificates if the certificate checks are carried out in your presence (p. 19 of the Procedure). If, when checking the references, you were not present, then the protocol and the registry are sent to you by mail within 10 working days from the date of reception of the Help 2-NDFL. True, in practice, if 2-ndfl is all right with your references, then the IFTS protocol and the registry does not send.

In this case, the tax authorities may try to refuse to receive the certificates of reference 2-NDFL and fined you by 200 rubles. (paragraph 1 of Art. 126 of the Tax Code of the Russian Federation).

Despite the fact that the form of reference 2-NDFL has changed (approved by the order of the Federal Tax Service of Russia of 30.10.2015 N MMB-7-11 /), i.e. in 2016, reporting in 2015, you need to pass 2-NDFL reference Already in a new form, the registry form and the order of its presentation remained the same.

If the Help 2-NDFL is rented in the IFSF in electronic form

In this case, the compilation of the registry depends on exactly how you pass the reference 2-NDFL. If a:

according to telecommunication channels of communication (TKS), the register of information on income of the individuals should not be - it is formed by the tax authorities themselves after receiving your references (p. 29 of the Procedure);

on electronic media (CD discs, Flash cards, etc.), then, as in the case of presentation of paper certificates 2-NDFL, the compilation of the registry is your responsibility (clause 6 of the order). In this case, the registry is drawn up on paper in two copies on each file transmitted to the IFX.

When submitting reports in the IFTS in print, you must also apply register of references 2-NDFL for 2016 year. Such a requirement is regulated by order of the Federal Tax Service of the Federal Tax Service No. Next, questions will be considered that it represents this document, how to compile it, etc.

In the absence of this consolidated act, it is possible to refuse to the tax authorities at the reception of 2-NDFL certificates and a fine of 200 rubles.

the payment for payment is rounded to full rubles under the general rules;

all items are mandatory for filling, in the absence of some values \u200b\u200bput a dummy.

Note that this year the form of certificate of income changed, so the previous and subsequent reporting periods use its new form. It is approved by order of the Federal Tax Service of October 30, 2015 No. MMB-7-11 / However, the type of registry and the order of its passing remained unchanged.

information about the employer (INN / CAT, OCTMO);

An example of such a registry is here (file 1).

The document under consideration is in two copies, regardless of the option of sending:

personally or through its employee - is suitable for supplying reports in paper or on electronic devices;

Remember that income certificates need to be issued taking into account the rules established by law. Here are the main of them:

the total values \u200b\u200bare prescribed in the form of a fraction with an indication of rubles and through the comma - kopecks;

What documents will be returned

If the reporting is electronic

Registry of Help 2-NDFL: We reduce the data for IFTS

What a document

The registry of income information is a consolidated document, which reflects references to data on all individual income for a certain period of time. Fill it out once a year and are submitted to the Inspectorate of the tax service together with the 2-NDFL certificates until April 1, which follows the reporting period. [Register of Help 2-NDFL (2016] G.) Contains:

the list of people who submit information about income tax indicating personal information - FI. and dates;
the number of references sent to the IFTS.

Filling rules

by mail - the date of view is the date of dispatch;
by telecommunication channels using electronic signatures.

When receiving certificates 2-NDFL and information registry Of these, inspectors carefully pluck documents. If an error is made in one of them, information from the registry about this help is removed. Its reception is impossible. After verification make up a protocol in which the results fix. A sample of such a protocol is here (File 2).

The tax inspection officers are obliged to return one instance of the Protocol on the reception and register on the day of submission of documents if the presenter came personally. If he was absent, then everything you need guide by mail by registered mail to the company within 10 days from the date of reception.

Keep in mind: In practice, when the 2-NDFL certificates are issued correctly and do not cause questions, the tax inspectorate does not send a protocol and registry itself.

Register of Help 2-NDFL in 2016

In this case, the need to draw up the registry depends on the option of sending 2-NDFL certificates (see Table).

Register of references 2 NDFL

What it is

Personal or through a representative;
all items require mandatory fill, if any of the values \u200b\u200bare missing, the dock is put.

Register of reference data for 2017

How to deal with electronic reporting form

It is worth paying attention to the option by which references are sent. This will avoid typical errors.

When applying the telecommunications option, the inspectors are engaged in sending this set of information on their own, and the IP does not need to take any operational measures;
in the case of using disk space, the registry is made on paper in two instances to each file that is transmitted to the appropriate service.

During the provision of reporting in a print format, it is necessary to apply the registry of the Help 2 Ndfl 2017. This requirement is established within the framework of the appropriate order of this FNS structures. It has several features that should be taken into account in the framework of the set of documents in the FTS.

Data on the employer to work related to CDC codes, gearbox;
the list of persons on which information is submitted with the provision of personal data;
the number of references sent to the IFTS.

If there is no consolidated documentation format, the tax service may refuse references.

Features of the filling of documentation

Document 2 NDFL The information registry must be compiled in two versions, regardless of which methods of its sending you preferred.

post sending;
through telecommunication channels.

Reference information about income must be decorated taking into account the rules established in the law. There are several information that are necessarily taken into account.

It is important to prescribe the total numbers using fractions in which rubles and a penny are separated;

rounding the tax to payment is carried out to full rubles, a penny, it turns out, is not indicated in any calculation operations;

In the process of obtaining these certificates, tax service specialists should carefully drain documents and scan them on the subject of entered erroneous values.

What documents are subject to refund

If you have found a mistake, please select the text fragment and click Ctrl + Enter..

At the end of the year, the organization and IP, paying wages or other income to their employees, are obliged to report on these payments using the form 2-NDFL. The registry of information 2 NDFL on the income of individuals for the reporting year is a mandatory application to help. Interestingly, in some cases it is formed by the tax authorities themselves, but sometimes this duty falls on the shoulders of a person who is in the inspection of information, that is, on the tax agent that carried out in the reporting period of payments in favor of individuals.

Registry formation: Whose area of \u200b\u200bresponsibility?

If certificates of income paid by individuals, organizations or IP - tax agents are submitted electronically on telecommunication channels of communication, then with the question of the need to compile the registry of information about income, they are not encountered. In this case, this document is automatically formed on the Tax Inspectorate side. This follows from paragraph 29 "Procedure for submission to the tax authorities information about the income of individuals and reports on the impossibility of retention of tax and the amount of tax of individuals, approved by order of the Federal Tax Service of Russia of September 16, 2011 No. MMB-7-3 /

Moreover, in this case, within 5 days after receiving certificates in form 2-NDFL, the registry of information The tax authority itself is obliged to send to the Tax Agent - also by e-mail along with the Admission Protocol.

But if the Help 2-NDFL is submitted to the IFTS in paper or on an electronic media, on a CD-disk, Flash card, etc., then the employer is obliged to write to this certificate, print on paper in two copies and attach the registry. Help 2 ndfl. This follows from paragraphs 6 and 15 orders.

One registry instance in any case remains in tax authorities. By the way, they can delete individual income certificates from it that contain errors and because of this did not pass filling. The second copy of the registry with the protocol for receiving information about the income of individuals for the reporting year is issued to the tax agent or its representative in hand. Moreover, it happens either with the immediate submission of information in form 2-NDFL, if the latter was checked in the presence of their face feeding, or the documents are sent by mail within ten working days from the date of receipt of information.

Interestingly, the form of reference 2-NDFL in the current year has changed. Since reporting in 2015, employers were supposed to file data on the income of individuals in a new form, approved by the Order of the Federal Tax Service of Russia of October 30, 2015 No. MMB-7-11 / However, the registry of the 2-NDFL certificate in 2016 changes did not undergo Compiled in the same order. It is possible that its form will continue in the future, since it is quite simple and understandable, and the main thing that contains all the information you need both to the tax authorities and employers.

The reporting form is approved by the order of the Federal Tax Service of Russia of September 16, 2011 No.MV-7-3 /, in particular its annex number 1. In fact, this is a regular document-inventory document, which indicates the date of drawing up, information about the organization or IP - the tax agent, the inspection number in which information is filed. The following presents a tabular part of the document in which all the provisions provided 2-NDFLs are listed. The information registry is certified by the signature of the Tax Agent, and after receiving information on it, it is stamped and the signature of the inspection representative, as well as the date of reception of certificates in the IFTS. Do not forget that the references in the registry are indicated according to their sequence numbers, as well as indicate the name and date of the birth of the physicals on which these references are filled.

What threatens the delivery of the 2-NDFL certificates without registry

Penalty for the lack of a registry in cases where this document is provided for the submission, relatively small - only 200 rubles (clause 1 of Article 126 of the Tax Code of the Russian Federation). However, if the tax agent submits information on the income of the physicals in the IFTS in paper or on an electronic medium, but the mandatory registry is not attached to them, then the reference 2-NDFL may simply not accept. In this case, the IFTS will have to be reused, and well, if this does not lead to the delay in submission of reporting in general and to more significant fines.

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