During the year, the employer makes payments to its employees - this is salary, vacation pay, sick leave, and others. From them you need to withhold and pay personal income tax. To control the process of tax revenues to the budget, legislators have developed and introduced 2-NDFL reporting. It is based on certificates that are filled in for each employee.
The register of information includes a list of persons for whom the organization reports on personal income tax. It is compiled annually and submitted to the IFTS along with certificates. The document does not contain the amounts of income and tax, it reflects the summary data on the set of certificates attached to it.
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Depending on the method of submission of information, the register is filled in by a tax agent or inspector of the Federal Tax Service Inspectorate.
Main details
The employer draws up information about the income of the personnel and submits it to the tax office in the manner prescribed by law.
Format and adjustments
The register of 2-NDFL certificates is submitted to the IFTS on paper in two copies. The Taxpayer program generates one file for delivery.
If the certificates are submitted to the inspectorate in paper form, a register of information is attached to them. This procedure is established by order of the tax authorities No. ММВ-7-3 / [email protected] from 16.09.11.
The following information is reflected in the register:
- organization data;
- data attribute;
- number of references;
- table with data about employees.
Regardless of the option for submitting certificates, the register must be filled out in two copies, one of them with a tax mark is returned to the organization.
Having received the papers, the inspectors check them. If any of the certificates did not pass the control, then it is rejected and deleted from the register.
After checking the forms, the tax authorities draw up an admission protocol. If there are forms with errors, their data is entered into the protocol.
When checking the certificates in the presence of a representative of the tax agent, he is given a copy of the register and minutes. Otherwise, the papers are sent by mail within 10 days from the date of receipt. In practice, in the absence of errors, tax authorities usually do not send a register with a protocol.
If you submit the 2-NDFL forms without a register, the inspectorate will refuse to accept them and may impose an administrative penalty in the amount of 200 rubles. (Article 126 of the Tax Code).
If the certificates are sent to the Federal Tax Service Inspectorate by TCS, then the register does not need to be formed, the tax authorities will compile it independently after receiving the information.
When submitting certificates on an electronic storage device (flash drive or disk), the register, 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 register is simple and easy to fill out. A sample design can be viewed on the Internet.
Features of preparation and delivery
The electronic file format 5.04 for submitting the 2-NDFL report is specified in the order of the Federal Tax Service No. ММВ-7-11 / [email protected] from 10/30/15. Information will not be loaded due to format mismatch. To unload 2-NDFL in SBiS ++, you need to select “Load from programs” in the tax module at step 2 and select the generated file.
To generate certificates, you need to go to the register of the Federal Tax Service and do the following:
- Click on the tab "New report, 2-NDFL", select "Information on income of individuals. persons ".
- Indicate the reporting organization and the inspectorate where the documents are submitted, click "Next".
- Using the “Add employee” button, select the employee for whom the income data is generated. To generate a certificate for an outside citizen who worked under a civil law agreement, you need to click on the "Add a private person" tab.
- A certificate will be generated reflecting information about the company and the selected worker.
When filling out the information, you should consider some points:
- The heading of section 3 indicates the rate at which it is filled. It reflects data on the income of workers (individuals) by month. If during the year the enterprise made payments to the worker subject to different rates, a tick is placed in the section title next to the required interest and the "Apply" button is pressed. In this case, points 3-5 are drawn up for each bet.
- "Status" - for non-residents it has the value "2". To assign it, you need to click "Edit", select "Non-resident" in the employee's card and indicate the period of stay in Russia. After saving the status of physical. faces will automatically change.
- To enter the amounts of deductions and income, press the button for editing these indicators.
For submission to the tax, the full name of employees in the file with references must be sorted alphabetically. Sometimes the numbering of documents gets confused and needs to be adjusted. To do this, use the "Renumber references" operation.
The summary information about the certificates is formed by clicking the "Print register" button. It has no electronic format. It is sent to the Inspectorate of the Federal Tax Service in the form of a letter like "Other".
Formation of a set of papers is completed by pressing the "Finish" button.
Other details of the procedure
The register is an integral part of the 2-NDFL report. It is drawn up annually and submitted together with certificates to the tax office before April 1 of the following year.
The register of information is presented to the IFTS in one of three ways:
- personally;
- by mail;
- by TCS.
In the latter case, the tax authorities form the register independently.
When drawing up a paper, you must follow the rules determined by law:
- amounts are in rubles and kopecks;
- personal income tax payable is rounded to full rubles;
- columns without values are filled with dashes;
Upon receipt of the papers, the tax authorities carefully check them and scan them for incorrect numbers. Help with errors are deleted from the registry. The results of the check are reflected in the protocol, which, together with a copy of the register, is returned to the organization.
How to do it right
The register is an A4 sheet.
At its top, general data is indicated:
- date and number of the register. tax code;
- file name;
- the name of the company, its,;
- information sign;
- number of references.
If personal income tax is fully withheld and listed, the indicator "1" is put in the line with the information sign, otherwise - "2".
Below is a three-column table.
They indicate:
- reference number;
- Full name of the employee;
- date of birth.
Below is the signature of the head of the company, the seal and the date of delivery. The corresponding columns are reserved for employees of the Federal Tax Service Inspectorate: places for signatures and dates of adoption.
You can fill out 2-NDFL forms in the "Legal entity taxpayer" program. You can download it for free on the website of the State Scientific Research Center: gnivc.ru. After filling out and uploading the certificates, a register is formed here in printed form.
Filling out the register of certificates 2-NDFL and its provision
The register can be prepared in the 1C 8.3-ZUP program.
To do this, you need to perform sequential steps:
- From the reporting forms located in the "Reporting, certificates" menu, select "Personal income tax for the IFTS".
- The "Create" button is used to enter information:
- in the field "type of certificate" select the annual reporting, code 1;
- select a tax agent, the program will automatically enter data about him into the form;
- by clicking the selection button in the "OKTMO / KPP" field, you can change the registration data with the IFTS; so here you can specify the details of a separate subdivision when filling out information on it.
- By pressing the "Fill" button, the tabular section of the document will be formed. The column “Transferred” will contain numbers if the journal “Transfer of personal income tax to the budget” of the menu “Taxes and contributions” is filled. Transfer data can be generated from cash and bank statements. To do this, you need to check the box next to the inscription "Tax is listed with salary" located in the lower right part of the documents.
- The "Print" button allows you to display and print the main and additional register.
Sometimes the IFTS asks for detailed information on personal income tax. For this, there is an additional form of the register. Unlike the standard one, its tabular part includes 4 more columns: total income, accrued tax, withheld, listed.
In the main register, only the number of references is displayed on the total, and in the additional one - the sums for each column.
In a similar way, a register is formed in 1C 8.3 Accounting. First you need to open the section "Salary and personnel" and select the item "2-NDFL for transfer to the IFTS". Further actions are similar to those described above.
The ability to automatically generate 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 OKTMO and checkpoint. To do this, you need to admit workers to the unit and accrue earnings and withhold tax in the context of details.
In the configurations "Basic" and "PROF" such an opportunity is not provided, however, the register can be formed in them as well.
If the company has few employees, you need to do the following:
- Create information on personal income tax for the tax authority for the main organization (through the "Salary and personnel" menu).
- Fill out the form for all staff of the organization. It means that the tax was calculated for all employees, including those working in subdivisions, according to the main OKTMO and the checkpoint.
- Delete all full names, except for persons working in separate units, or select them by selection. If necessary, the reference numbers are corrected so that they go in order.
- Record data on employees: write out or take a screenshot.
- Select the OKTMO and KPP forms of a separate branch of the company in the header. In this case, the amounts will be zeroed and they will have to be entered manually. (The programmer can add the configuration and add a checkmark, when pressed, the amounts will not be reset to zero when changing OKTMO).
- Write down the document and print the register. When forming information on the parent company, one must not forget to exclude from the list of employees of a separate department, for which a separate register and certificates have been formed.
The above method is laborious, it requires additional time spent on entering information manually and then checking it. It is suitable for a small number of workers of a structural unit.
1C Accounting ed. 3 allows you to enter an additional set of OKTMO and KPP. To do this, you need to open a company card, select the "More" section and the "Registration with tax authorities" subsection, create a new line with information in it.
There is one more way to form a register in 1C PROF and Basic. First, the calculation is made according to the main OKTMO and KPP codes and the employees of the parent company, then the department codes are selected as the main ones for the organization and the data are also calculated, but for the workers of the department.
The advantage of this option is that all registers reflect the required details. The disadvantage is the need to constantly choose the main IFTS when recalculating earnings, deductions and tax transfers.
The register of 2-NDFL certificates must be prepared in accordance with the Procedure established by Order ММВ-7-3 / 576.
The paper is submitted to the IFTS annually, complete with certificates:
- for inquiries on paper, including those sent by mail - 2 register forms;
- for information on a flash drive (disk) - 2 forms for each file;
- when sending data via TCS, the employer does not form the register, this is done by the Federal Tax Service Inspectorate.
One copy with tax marks is returned to the representative of the organization. In the case of TCS, tax authorities send the register to the recipient if there are any errors in the certificates.
For failure to submit the register, a tax agent may be fined 200 rubles. With a personal visit to the IFTS of a representative of the organization, the inspector has the right not to accept certificates without a register, so you still have to draw up and visit the tax office again.
Who is responsible
Either the tax agent or the inspector of the Federal Tax Service Inspectorate is responsible for filling out and submitting the register, depending on the method of submitting the 2-NDFL information.
If income certificates are submitted on paper or on a magnetic medium, then the organization is obliged to draw up and attach a register. One copy of it is taken by the tax authorities, the second is given to the company representative with the appropriate mark if he was present during the check or sent by mail within 10 days.
When sending information via TCS, the register is automatically generated in the tax office. The inspector must send one copy of the document together with the control protocol to the company.
So, the register for the 2-NDFL report must be submitted to the IFTS along with certificates, with the exception of the case of data transfer via TCS. It is necessary to track and analyze changes in the amounts of personal income tax received to the budget.
In 2019, the register has the same form as in the previous reporting period. In order to avoid checks and sanctions of tax authorities, these reports should be drawn up and submitted in the manner approved by law.
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This paper is represented by consolidated documentation, which reflects the main links to information about debt obligations, they are indexed for a certain time period. The register is to be completed once a year, and then it is given to the inspectorate together with the rest of the set of certificates and documents. It contains a basic list of information.
- Information about the employer for work, associated with the TIN, KPP codes;
- a list of persons on whom the information was submitted with the provision of personal data;
- the number of certificates sent to the IFTS.
If there is no consolidated documentary format, the tax service may refuse to accept certificates.
Features of filling out the documentation
The information register document should be compiled in two versions, regardless of which method of sending it you prefer.
- Personal or through a representative;
- mailing;
- through telecommunication channels.
Reference information on income must be drawn up taking into account the rules established by law. There are several information that must be taken into account.
- It is important to write the total numbers using fractions in which rubles and kopecks are indicated, separated by a comma;
- rounding of tax payable is carried out to full rubles, a penny, it turns out, is not indicated in any settlement transactions;
- all items require mandatory filling, if any of the values are missing, a dash is put.
In the process of obtaining these certificates, tax service specialists must carefully collate the documents and scan them for erroneous values.
What documents are subject to return
On the part of specialists, there is an obligation to return one copy of the protocol that the acceptance of papers was carried out. If the documentation was not available, the required information is delivered by mail using a registered letter to the address of the company.
Register of reference data for 2017
Since 2016, there have been changes in the electronic form of the income statement, therefore, for the periods, its form is used in a new form. The type of the register and other data in 2017 were not subject to major changes, so when filling out the information there should be no difficulties.
How to deal with the electronic reporting form
It is worth paying attention to the option through which certificates are sent. This will avoid common mistakes.
- When applying the telecommunication option, the inspectors are engaged in sending this set of information on their own, and the individual entrepreneur does not need to take any operational measures;
- in the case of using disk space, the register is drawn up on paper in two copies for each file, which is transferred to the appropriate service.
The register of information is an important document that must be submitted to the tax authorities for the reporting tax period. It is relevant for fixing changes in budget revenues, as well as for carrying out analytical work with this process. Competent compilation of this paper contributes to the absence of problems with the tax authorities and the likelihood of paying fines.
Every year, employers report on the amounts of personal income tax paid from the salaries of their employees. The reporting form is 2-NDFL certificates, accompanied by a special register. Let's talk about how to fill out such a register of information about the income of individuals. Since 2014, the form of the register has changed somewhat - summary data on employee income has disappeared from it. Now this is a table of three columns, in the first of which you indicate the numbers of the certificates provided to the tax certificate, then give the full names of your employees and, finally, in the third, enter the dates of their birth. There is a small heading above the table for specifying various identification information: register number and date, tax authority code, name of the electronic file with 2-NDFL certificates. This is followed by information about the tax agent who withheld and transferred the tax: full name, TIN, OKTMO.
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If necessary, the reference numbers are corrected so that they go in order.
Download the register of information on the income of individuals.
If income certificates are submitted on paper or on a magnetic medium, then the organization is obliged to draw up and attach a register. One copy of it is taken by the tax authorities, the second is given to the company representative with the appropriate mark if he was present during the check or sent by mail within 10 days.
When sending information via TCS, the register is automatically generated in the tax office. The inspector must send one copy of the document together with the control protocol to the company.
Attention
So, the register for the 2-NDFL report must be submitted to the IFTS along with certificates, with the exception of the case of data transfer via TCS. It is necessary to track and analyze changes in the amounts of personal income tax received to the budget.
In 2018, the register has the same form as in the previous reporting period.
Register of information on the income of individuals: form and sample filling
Important
OKTMO and checkpoint. To do this, you need to open a company card, select the "More" section and the "Registration with tax authorities" subsection, create a new line with information in it. There is one more way to form a register in 1C PROF and Basic.
First, the calculation is made according to the main OKTMO and KPP codes and the employees of the parent company, then the department codes are selected as the main ones for the organization and the data are also calculated, but for the workers of the department. The advantage of this option is that all registers reflect the required details.
The disadvantage is the need to constantly choose the main IFTS when recalculating earnings, deductions and tax transfers. The register of 2-NDFL certificates must be prepared in accordance with the Procedure established by Order ММВ-7-3 / 576.
The paper is submitted to the IFTS annually, complete with certificates:
- for inquiries on paper, incl.
Online magazine for an accountant
- for information on a flash drive (disk) - 2 forms for each file;
- when sending data via The employer does not form the TCS register, the IFTS is engaged in this.
One copy with tax marks is returned to the representative of the organization. In the case of TCS, tax authorities send the register to the recipient if there are any errors in the certificates.
Download a sample of filling out the 2-NDFL form For failure to submit the register, a tax agent may be fined 200 rubles. With a personal visit to the IFTS of a representative of the organization, the inspector has the right not to accept certificates without a register, so you still have to draw up and visit the tax office again.
Who is responsible Responsibility for filling out and submitting the register is borne by either the tax agent or the inspector of the Federal Tax Service Inspectorate, depending on the method of submitting the 2-NDFL information.
Register of certificates 2-ndfl
The personal income tax form is always filled out by the employer. As practice shows, mistakes are often made when filling out this document. They may relate to the formalities regarding the signature, the presence of a seal and other technical issues.
The most correct option is to find and download the 2-NDFL certificate form for 2015–2016, which allows the correction of its data, on the Internet. Then all the necessary corrections can be made on the computer within a few minutes. In addition, it is easy to get an idea on the Internet how to fill in the relevant fields correctly. For example, if there are several pages in the help, then each of them must be numbered separately.
It would seem a trifle, but violation of this requirement can cause a lot of problems in the future. Many people order the 2-NDFL form on their own initiative.
Where can I download the 2-ndfl certificate form for 2015–2016?
During the year, the employer makes payments to its employees - this is salary, vacation pay, sick leave, and others. From them you need to withhold and pay personal income tax. To control the process of tax revenues to the budget, legislators have developed and introduced 2-NDFL reporting.
It is based on certificates that are filled in for each employee. The register of information includes a list of persons for whom the organization reports on personal income tax.
It is compiled annually and submitted to the IFTS along with certificates. The document does not contain the amounts of income and tax, it reflects the summary data on the set of certificates attached to it.
Depending on the method of submission of information, the register is filled in by a tax agent or inspector of the Federal Tax Service Inspectorate. The main details The employer draws up information about the income of the personnel and submits it to the tax office in accordance with the procedure established by law.
2-ndfl
Add to favoritesSend by mail Form 2-NDFL 2015-2016 download where can I? The answer to this request worries many. Why, to whom and for what purpose may a 2-NDFL certificate be required? You will learn about the nuances of filling out, as well as about where to get samples and actual forms for downloading by reading this article. Form 2-NDFL: who needs it How to fill out the 2-NDFL template for 2015–2016 Help 2-NDFL: why it is important to download the form for free in the current version Help 2-NDFL, form 2015–2016: a sample of correct filling Procedure for submitting the form 2-NDFL for 2015–2016 Form form 2-NDFL: who needs it In what situations may you need to download Form 2 NDFL 2015–2016? First of all, when an individual somewhere needs to confirm information about taxes that he previously paid from his income.
Register of information on income 2-ndfl
When all the Certificates are checked, a Protocol for the receipt of information is drawn up (Appendix No. 3 to the Procedure) and if any 2-NDFL certificates were found to be erroneous, this information is recorded in the Protocol. The tax authorities give you one copy of the Protocol and one copy of the Register on the day the 2-NDFL certificates are submitted, if the certificates are checked in your presence (cl.
19 of the Order). If you were not present when checking the certificates, then the Protocol and the Register will be sent to you by mail within 10 working days from the date of receipt of the 2-NDFL certificates. True, in practice, if everything is in order with your 2-NDFL certificates, then the IFTS does not send the Protocol and the Register. What threatens the delivery of 2-NDFL certificates without a register In this case, the tax authorities may try to refuse to accept the 2-NDFL certificates you are submitting and fine you 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation).
Features of the registry help 2-ndfl
- file name;
- the name of the company, its TIN, KPP, OKTMO;
- information sign;
- number of references.
If personal income tax is fully withheld and listed, the indicator "1" is put in the line with the information sign, otherwise - "2". Below is a three-column table. They indicate:
- reference number;
- Full name of the employee;
- date of birth.
Below is the signature of the head of the company, the seal and the date of delivery. The corresponding columns are reserved for employees of the Federal Tax Service Inspectorate: places for signatures and dates of adoption. You can fill out 2-NDFL forms in the "Legal entity taxpayer" program. You can download it for free on the website of the State Scientific Research Center: gnivc.ru. After filling out and uploading the certificates, a register is formed here in printed form. Register form for the 2-NDFL certificate Filling out the register of 2-NDFL certificates and providing it The register can be prepared in the 1C 8.3-ZUP program.
Personal income tax: register of information In this Register, in addition to data on the tax agent, information on the number of 2-NDFL certificates submitted to the IFTS is reflected, as well as the numbers of certificates, full names of individuals on which these certificates are submitted, and their dates of birth. Register of certificates 2-NDFL: how many copies to submit to the IFTS The register of information is submitted to the IFTS in two copies (cl.
Order). And it doesn't matter whether you hand over the 2-NDFL certificates and the Register personally / through a representative or send it by mail - in any case, there must be two copies of the Register. The second copy of the Register should be returned to you by the Inspectorate of the Federal Tax Service. After receiving your 2-NDFL certificates and the Register, the inspectors check the documents you submitted.
And if any Certificate did not pass the control (for example, the address of an individual is not indicated in the 2-NDFL certificate), then the tax authorities do not accept it and delete its data from the Register (clauses 16, 17 of the Procedure).
The duty of a tax agent is not only to withhold personal income tax from the employee's income and transfer his budget, but also to provide the tax information on this in a timely manner. Information is provided in the form 2-NDFL for the end of the calendar year. Since 2016, the responsibilities of organizations include 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 on each employee individually.
Where to take 2-NDFL
Submit a certificate to the tax authority at the place of registration of organizations or entrepreneurs. If the organization has separate divisions, then where exactly to submit the certificate depends on who pays the salaries to the employees. If the head office does this, then he submits certificates for employees, and if salaries are paid by separate divisions, then a certificate in the form of 2-NDFL must be submitted to the INFS at the place of registration of the division.
When to take 2-NDFL 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 entrepreneurs. This must be done before April 1 of the year following the report. esoteric. As a rule, the reporting year is the calendar year.
In the event that in the middle of the year organizations or entrepreneurs carry out reorganization or liquidation, then the period from the beginning of the year to the date of reorganization or liquidation will be considered as accounting.
Separately, it is necessary to highlight the persons who carry out operations with securities and financial instruments of forward transactions. They submit 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 form for income tax. The deadline for filing is not once a year, but before the 28th of the month, after the reporting period. That is, in the same time frame as set for the delivery of the income tax report.
Responsibility for failure to submit
When a 2-NDFL certificate is presented out of time, the IFTS has the right to fine the tax agent in the amount of 200 rubles for each certificate. When the Inspectorate of the Federal Tax Service 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 head of the organization is considered an official.
In addition, for the provided false information, the tax agent may be fined 500 rubles. Moreover, the penalty will be applied to each certificate with inaccurate information.
"Inaccurate information" means any errors made in the certificate, including details, deduction codes and reported amounts. This rule has been established since 2016.
It is possible to avoid a fine for inaccurate information only if the tax agent himself discovers the error and corrects it before informing the tax authorities. In this case, the date of delivery of the certificate does not matter. Even if the organization submits an incorrect certificate, and then, according to the instructions of the inspectors, corrects it by April 1, it will not be possible to avoid a fine.
Method of filing 2-NDFL
A 2-NDFL certificate can be submitted in one of three ways:
- on paper directly to the IFTS;
- in the form of a postal item, filling out a letter with a list of attachments;
- in the form of an electronic reference on TCS.
Depending on the method of submission of the certificate to the tax authority, the date of its submission is distinguished. When submitted personally to the tax inspector - the day of appeal, when sent by mail - the date of mailing, when sent by TCS - the date fixed when sending by the operator.
Submission of a certificate by TCS
More and more organizations submit information on the 2-NDFL form in the form of an electronic certificate. All organizations with 25 or more people should apply the method of submitting a certificate for TCS. To do this, an organization or an entrepreneur chooses an operator that provides electronic document management services.
Additionally, you do not need to print 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 the format control and is recorded by the Federal Tax Service Inspectorate.
If the format check does not pass the help, then it will take time to eliminate 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, there will be a fine of 500 rubles.
If the organization, after sending the information to the tax office, found an error on its own, 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, the lines "Tax Amount" will be filled with zeros.
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 request of the Federal Tax Service Inspectorate and meet the deadline before April 1.
Submission of 2-NDFL 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. A register of information on income in duplicate is also attached to the certificates. One remains in the tax office, and the second, with the mark of the inspector, is returned to the tax agent.
After the information on the employees is checked by the inspector, the tax office draws up a protocol in two copies. This protocol for receiving information is given personally to a representative of an organization or an entrepreneur, or sent by mail to a tax agent within 10 working days.
Issuance of 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 for 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, you do not need to issue a certificate, since the issuance of the certificate is handled by a tax agent, who was not the employer that year. However, if an employee writes a statement with a request to issue him a certificate, you do not need to ignore this. An employee can be issued a free-form certificate that confirms the employee's absence of taxable income. Or give the employee a 2-NDFL certificate form with the dashes in the corresponding sections.
An employee can not get a certificate personally. For him it can be done by a trusted person or his representative. To receive a certificate, a proxy 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 of information by tax agents to the tax authority at the place of their registration" |
| Letter of the Federal Tax Service of Russia No.ЕД-4-3 / 17827 dated 26.10.2011 | "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 Administrative Code | "Failure to submit required for tax control" |
| Letter of the Federal Tax Service of Russia No.GD-4-11 / 14515 dated 09.08.2016 | "On the tax liability of tax agents" Answers to common questions |
Answers to common questions
Question number 1 Is the 2-NDFL certificate submitted to the employee's inspection at his place of residence?
Answer: No, this certificate is provided only to the Inspectorate of the Federal Tax Service at the place of registration of the employer.
Question number 2 Is it possible to submit information on electronic media? For example, on a USB flash drive?
Answer: This method of filing has been canceled since 2016. Information can be submitted either on paper or electronically.
If you submit 2-NDFL certificates to your Inspectorate of the Federal Tax Service on paper, then you must attach to them the Register of information on the income of individuals for the reporting year (Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated September 16, 2011 N ММВ-7- 3 / (hereinafter referred to as Order)).
2-NDFL: register of information
This Register, in addition to data on the tax agent, reflects information on the number of 2-NDFL certificates submitted to the IFTS, and also indicates the numbers of the certificates, the full names of the individuals on which these certificates are submitted, and their dates of birth.
Register of certificates 2-NDFL: how many copies to submit to the IFTS
The register of information is submitted to the IFTS in two copies (clause 15 of the Procedure). And it doesn't matter whether you hand over the 2-NDFL certificates and the Register personally / through a representative or send it by mail - in any case, there must be two copies of the Register.
The second copy of the Register should be returned to you by the Inspectorate of the Federal Tax Service
Having received your 2-NDFL certificates and the Register, the inspectors check the documents you submitted. And if any Certificate did not pass the control (for example, the address of an individual is not indicated in the 2-NDFL certificate), then the tax authorities do not accept it and delete its data from the Register (clauses 16, 17 of the Procedure).
When all the Certificates are checked, a Protocol for the receipt of information is drawn up (Appendix No. 3 to the Procedure) and if any 2-NDFL certificates were found to be erroneous, this information is recorded in the Protocol.
The tax authorities give you one copy of the Protocol and one copy of the Register on the day the 2-NDFL certificates are submitted, if the certificates are checked in your presence (clause 19 of the Procedure). If you were not present when checking the certificates, then the Protocol and the Register will be sent to you by mail within 10 working days from the date of receipt of the 2-NDFL certificates. True, in practice, if everything is in order with your 2-NDFL certificates, then the IFTS does not send the Protocol and the Register.
In this case, the tax authorities may try to refuse to accept the 2-NDFL certificates you are submitting and fine you 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation).
Despite the fact that the form of the 2-NDFL certificate itself has changed (approved by the Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11 /), that is, in 2016, when reporting for 2015, it is necessary to submit certificates 2-NDFL already according to the new form, the form of the Register and the procedure for its submission remained the same.
If 2-NDFL certificates are submitted to the IFTS in electronic form
In this case, the preparation of the Register depends on how exactly you submit the 2-NDFL certificates. If:
When submitting reports to the Federal Tax Service Inspectorate in printed form, you must also attach register of certificates 2-NDFL for 2016 year. Such a requirement is regulated by order of the Federal Tax Service No. Further, questions will be considered about what this document is, how to draw it up, etc.
In the absence of this consolidated act, the tax authorities may refuse to accept 2-NDFL certificates and a fine of 200 rubles.
Please note that this year the form of the income statement has changed, therefore, its new form is used for the previous and subsequent reporting periods. It was approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / However, the type of register and the procedure for its delivery remained unchanged.
An example of such a registry is here (file 1).
The document in question is made up in two copies, regardless of the sending option:
- personally or through your employee - suitable for filing reports in paper form or on electronic devices;
- the total values are prescribed as a fraction with the indication of rubles and separated by commas - kopecks;
- a list of people who submitted information about income tax with personal information - full name. and dates of birth;
- the number of certificates sent to the IFTS.
- by mail - the date of submission is considered the date of dispatch;
- via telecommunication channels using an electronic signature.
Remember that income certificates must be drawn up taking into account the rules established by law. Here are the main ones:
What documents will be returned
If the reporting is electronic
Register of certificates 2-NDFL: we summarize data for the IFTS
What kind of document
The register of information on income is a consolidated document that contains links to data on all income of individuals for a certain period of time. It is filled out once a year and submitted to the tax office along with 2-NDFL certificates before April 1 of the year that follows the reporting period. [Register of certificates 2-NDFL (2016]) contains:
Filling rules
- Personal or through a representative;
- all items require mandatory filling, if any of the values are missing, a dash is put.
- When applying the telecommunication option, the inspectors are engaged in sending this set of information on their own, and the individual entrepreneur does not need to take any operational measures;
- in the case of using disk space, the register is drawn up on paper in two copies for each file, which is transferred to the appropriate service.
- Information about the employer for work, associated with the TIN, KPP codes;
- a list of persons on whom the information was submitted with the provision of personal data;
- the number of certificates sent to the IFTS.
- mailing;
- through telecommunication channels.
Upon receipt of certificates 2-NDFL and register information of these, inspectors carefully collate documents. If an error is made in one of them, the information about such help is deleted from the registry. Its reception is impossible. After verification, a protocol is drawn up, in which the results are recorded. A sample of such a protocol is here (file 2).
Tax inspectorate employees, for their part, are obliged to return one copy of the acceptance protocol and register on the day of submission of documents, if the bearer came in person. If he was absent, then everything necessary is sent by registered mail to the address of the company within 10 days from the date of admission.
Keep in mind: in practice, when the 2-NDFL certificates are drawn up correctly and do not raise questions, the tax office does not send the protocol and the register itself.
Register of certificates 2-NDFL in 2016
In this case, the need to draw up a register depends on the option for sending 2-NDFL certificates (see table).
Register of certificates 2 personal income tax
What it is
This paper is represented by consolidated documentation, which reflects the main links to information about debt obligations, they are indexed for a certain time period. The register is to be completed once a year, and then it is given to the inspectorate together with the rest of the set of certificates and documents. It contains a basic list of information.
On the part of specialists, there is an obligation to return one copy of the protocol that the acceptance of papers was carried out. If the documentation was not available, the required information is delivered by mail using a registered letter to the address of the company.
Register of reference data for 2017
Since 2016, there have been changes in the electronic form of the income statement, therefore, for the periods, its form is used in a new form. The type of the register and other data in 2017 were not subject to major changes, so when filling out the information there should be no difficulties.
How to deal with the electronic reporting form
It is worth paying attention to the option through which certificates are sent. This will avoid common mistakes.
In the course of submitting reports in printed format, it is necessary to attach a register of certificates of 2 personal income tax 2017. This requirement is established within the framework of the relevant order given by the Federal Tax Service structures. It has several features that must be taken into account when submitting a set of documents to the Federal Tax Service.
If there is no consolidated documentary format, the tax service may refuse to accept certificates.
Features of filling out the documentation
Document 2 of personal income tax, the register of information should be drawn up in two versions, regardless of which method of sending it you preferred.
Reference information on income must be drawn up taking into account the rules established by law. There are several information that must be taken into account.
In the process of obtaining these certificates, tax service specialists must carefully collate the documents and scan them for erroneous values.
What documents are subject to return
The register of information is an important document that must be submitted to the tax authorities for the reporting tax period. It is relevant for fixing changes in budget revenues, as well as for carrying out analytical work with this process. Competent compilation of this paper contributes to the absence of problems with the tax authorities and the likelihood of paying fines.
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At the end of the year, organizations and individual entrepreneurs that pay their employees wages or other income are required to report on these payments using the 2-NDFL form. The register of information 2 personal income tax on the income of individuals for the reporting year is a mandatory annex to the certificates. It is interesting that in some cases it is formed by the tax authorities themselves, but sometimes this obligation falls on the shoulders of the person submitting the information to the inspectorate, that is, on the tax agent who made payments in favor of individuals in the reporting period.
Formation of the register: whose area of responsibility?
If tax agents submit certificates of income paid to individuals, organizations or individual entrepreneurs in electronic form via telecommunication channels, then they do not have to deal with the question of the need to draw up a register of information about income. In this case, this document is automatically generated on the side of the tax inspection. This follows from clause 29 "The procedure for submitting information to the tax authorities on the income of individuals and messages on the impossibility of withholding tax and the amount of tax on personal income", approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3 /
© photobank Lori
Moreover, in this case, within 5 days after receiving certificates in the form 2-NDFL, the tax authority itself must send the register of information to the tax agent - also by e-mail along with the protocol for receiving the information itself.
But if 2-NDFL certificates are submitted to the Inspectorate of the Federal Tax Service in paper form or on electronic media, on a CD-disk, flash-card, etc., then the employer must independently draw up these certificates, print them on paper in two copies and attach a register certificates of 2 personal income tax. This follows from points 6 and 15 of the Order.
One copy of the register in any case remains with the tax authorities. By the way, they can delete from it individual income statements that contain errors and, because of this, did not pass the filling control. The second copy of the register, together with the protocol for receiving information on the income of individuals for the reporting year, is handed out to the tax agent or his representative. Moreover, this happens either with the direct submission of information in the 2-NDFL form, if the latter were checked in the presence of the person submitting them, or the documents are sent by mail within ten working days from the date of receipt of the Information.
It is interesting that the form of the 2-NDFL certificate itself has changed this year. Starting from the reporting for 2015, employers had to submit data on the income of individuals in a new form approved by order of the Federal Tax Service of Russia No. ММВ-7-11 / dated October 30, 2015. However, the register of 2-NDFL certificates did not undergo any changes in 2016, and is drawn up in the same manner. It is possible that its form will remain in the future, since it is quite simple and understandable, and most importantly, it contains all the information necessary for both tax authorities and employers.
The form of the information register was approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3 /, in particular, by its Appendix No. 1. In fact, this is an ordinary inventory document, which indicates the date of compilation, information about the organization or individual entrepreneur - a tax agent, the number of the inspection to which the information is submitted. The following is a tabular section of the document, which lists all the 2-NDFL certificates provided. The register of information is certified by the signature of the tax agent, and after receiving the information, it is stamped and signed by the representative of the inspection, as well as the date of receipt of certificates at the IFTS. Do not forget that the certificates in the register are indicated according to their serial numbers, as well as the full name and date of birth of the individuals on which these certificates are filled out.
What threatens the delivery of 2-NDFL certificates without a register
The fine for the absence of a register in cases where this document is provided for filing is relatively small - only 200 rubles (clause 1 of article 126 of the Tax Code of the Russian Federation). However, if a tax agent submits information about the income of individuals to the IFTS in paper form or on electronic media, but the obligatory register is not attached to them, then 2-NDFL certificates may simply not be accepted. In this case, you will have to visit the Inspectorate of the Federal Tax Service again, and it is good if this does not lead to a delay in filing reports in general and to more significant fines.
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