How to submit a personal income tax report. What is the reporting period for personal income tax? when to submit reports? How to reflect awards

The composition for tax agents is specified in Art. 230 of the Tax Code of the Russian Federation. According to clause 2 of this article tax agents represent in tax authority at the place of its registration the following forms.

The forms, formats and procedure for the submission of the above reports are approved by the federal executive body authorized to control and supervise taxes and fees:

for - by Order of the Federal Tax Service of the Russian Federation dated 30.10.2015 N ММВ-7-11 / 485 @. By order of the Federal Tax Service of the Russian Federation of September 10, 2015 N ММВ-7-11 / 387 @, codes of types of income and deductions were approved;
for - by Order of the Federal Tax Service of the Russian Federation dated 10.14.2015 N ММВ-7-11 / 450 @.

Reporting when the location of the organization changes during the year

So, tax agents submit personal income tax reporting to the tax authority at the place of their registration.

If Russian organizations have separate subdivisions, certificates in the 2-NDFL form and the calculation in the 6-NDFL form in relation to the employees of these separate subdivisions are submitted to the tax authority at the place of registration of such separate subdivisions. In a similar manner, the named reports are submitted with respect to individuals who have received income under contracts of a civil nature - to the tax authority at the place of registration of separate divisions that have entered into such contracts.

In case of deregistration of an organization ( a separate subdivision) in the tax authority at the previous place of her (his) location and registration with the tax authority at the new place of her (his) location, the card for settlements with the budget (RSB card) for personal income tax of this organization (this separate subdivision) is subject to transfer to the tax authority for new place of her (his) location.

Note! All data on arrears and overpayments are transferred by the tax authority at the previous location to the tax authority at the new location, where RSB cards are opened simultaneously with the same location and new location of the organization (separate subdivision).

In the Letter of December 27, 2016 N BS-4-11 / 25114 @, the FTS specialists reported that after registration with the tax authority at the new location, the organization (separate subdivision) - the tax agent submits to the tax authority at the new location a certificate in the form 2-NDFL and calculations in the form of 6-NDFL in the following order:

for the period of registration with the tax authority at the previous location - indicating OKTMO at the former location of the organization (separate subdivision);
for the period after registration with the tax authority at the new location - indicating OKTMO at the new location of the organization (separate subdivision).

In the certificates in the 2-NDFL form and in the calculation in the 6-NDFL form, the KPP of the organization (separate subdivision), assigned by the tax authority at the new place of its (his) location, is given.

Note. In the Information of the Federal Tax Service of the Russian Federation "On simplifying the paperwork for registration and accounting of taxpayers from January 1, 2017" (posted on the official website of the department - 01/03/2017), officials recalled that from that date, a certificate of registration with the tax authority of a Russian organization or natural person, as well as a certificate of accreditation of branches and representative offices of foreign legal entities are made out without using typographic forms. When registering legal entities, individual entrepreneurs, peasant (farmer) farms from January 1, 2017, instead of a certificate of state registration, an entry sheet of the corresponding register (USRLE or EGRIP) is issued. The specified changes in the procedure for processing documents are provided for by Order of the Federal Tax Service of the Russian Federation of 09/12/2016 N ММВ-7-14 / 481 @ "On approval of the form and content of the document confirming the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, recognition as having lost the force of individual orders and individual provisions of orders of the Federal Tax Service ".

Do I need to submit personal income tax reporting for workers working abroad?

With regard to the income of the organization's employees in the form of remuneration for the performance of labor duties received from sources outside the Russian Federation, the employing organization is not recognized as a tax agent. Therefore, it cannot be assigned the duties provided for tax agents by Art. 226 (calculation and payment of tax) and 230 (reporting) of the Tax Code of the Russian Federation.

In the Letter dated December 22, 2016 N 03-04-06 / 76921, the specialists of the financial department considered the following situation. The Russian organization sent its employee, a citizen of the Russian Federation, to work abroad. In the employment contract, his place of work is defined as a foreign state. In this case, the employer pays the wages to him - russian company... In this regard, the organization has a question: is it, in this case, a tax agent for personal income tax?

Note. The organization is not a tax agent in relation to wages employees who perform their labor duties in a foreign country.

The Ministry of Finance answered this question in the negative. In support of his position, he cited the following arguments. According to paragraphs. 6 p. 3 art. 208 of the Tax Code of the Russian Federation, remuneration for performing labor duties outside the Russian Federation refers to income received from sources outside the Russian Federation. In paragraph 2 of Art. 226 of the Tax Code of the Russian Federation established that the calculation and payment of tax are made by the tax agent in respect of all income of an individual, the source of which is the tax agent, with the exception of income on which tax is calculated and paid, including in accordance with Art. 228 of the Tax Code of the Russian Federation. By virtue of nos. 3 p. 1 art. 228 of the Tax Code of the Russian Federation, if employees who receive remuneration for performing labor duties outside the Russian Federation are recognized as tax residents, they calculate, declare and pay personal income tax on their own at the end of the tax period.

In the event that employees are not tax residents, their income received from sources outside of the Russian Federation is not recognized as an object of personal income tax (Article 209 of the Tax Code of the Russian Federation).

Note. If an employee under an employment contract for remote work outside the Russian Federation receives income in the form of remuneration for the performance of labor duties and at the same time is a resident of the Russian Federation, in accordance with paragraphs. 3 p. 1 art. 228 of the Tax Code of the Russian Federation, he must calculate, declare and pay personal income tax on his own at the end of the tax period (Letter of the Ministry of Finance of the Russian Federation of 04/01/2016 N 03-04-06 / 18555).

Note that the Ministry of Finance previously expressed the opinion that the organization should not perform the functions of a tax agent in relation to remuneration for the performance of labor duties to its employee received from sources outside the Russian Federation (Letters of 04/29/2016 N 03-04-06 / 25339, dated 15.07.2015 N 03-04-06 / 40525).

Is the organization a tax agent for personal income tax when paying an employee remuneration for service inventions?

The issue of performing the functions of a tax agent for personal income tax when paying an employee remuneration for employee inventions (utility models, industrial designs) was considered by the Ministry of Finance in a Letter dated 23.06.2016 N 03-04-06 / 36518.

In response, the officials indicated that, in accordance with paragraph 1 of Art. 1370 of the Civil Code of the Russian Federation, an invention, utility model or industrial design created by an employee in connection with the performance of his job duties or a specific task of the employer shall be recognized as a service invention, a service utility model or a service industrial design, respectively. At the same time, the exclusive right to a service invention, service utility model or service industrial design and the right to obtain a patent belong to the employer (clause 3 of article 1370 of the Civil Code of the Russian Federation).

Note! When the agreement between the employee and the employer is not an agreement on the transfer of the exclusive right to the employer, it is an agreement on the amount, conditions and procedure for payment by the employer to the employee of remuneration (paragraph 3, clause 4 of article 1370 of the Civil Code of the Russian Federation).

By general rule Russian organizations, from which or as a result of relations with which the taxpayer received income, are obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax (clauses 1, 2, article 226 of the Tax Code of the Russian Federation). Calculation of amounts and payment of tax are made in respect of all income of the taxpayer, the source of which is the tax agent, with the offset of previously withheld tax amounts.

Taking into account the above norms, an organization that pays an employee remuneration for service inventions, service utility models, service industrial designs is a tax agent in respect of such payments. Consequently, she is entrusted with the duties of calculating, withholding personal income tax and transferring it to the budget, as well as the duties of submitting the relevant information to the tax office.

Is it possible in the contract to impose on the organization the duty of a tax agent for personal income tax?

If Tax Code the organization is not entrusted with the duty of a tax agent, and according to the contract it must calculate and pay personal income tax (for example, when buying from an individual vehicle), the relevant terms of the agreement will be null and void.

Let us refer to the Letter of the Ministry of Finance of the Russian Federation dated 03.22.2016 N 03-04-05 / 15838. The department's specialists noted that the generally binding rules for taxation of personal income, including the procedure for paying tax, are established by Ch. 23 "Personal income tax" of the RF Tax Code. These provisions are mandatory and do not depend on the will of the taxpayer and tax agent.

Note. If income is received under a civil law agreement concluded with an individual, the obligation to calculate and pay personal income tax is borne by the individual - the recipient of such income (Letter of the Ministry of Finance of the Russian Federation of 03/31/2016 N 03-04-05 / 18280).

Remember that a transaction that violates the requirements of the law or other legal act and at the same time infringes on the public interests or the rights and legally protected interests of third parties is void if it does not follow from the law that such a transaction is contestable or other consequences of its violation that are not related to with the invalidity of the transaction (Article 168 of the Civil Code of the Russian Federation).

The obligation to calculate and pay personal income tax arises for an organization only if it is recognized by a tax agent in respect of payments made to an individual.

Thus, the conditions prescribed in the contract obligating the organization to calculate and pay this tax, when this obligation is not assigned to it by the Tax Code of the Russian Federation, will be null and void.

The terms of the agreement that oblige the taxpayer to pay personal income tax will also be deemed null and void if, according to the Tax Code of the Russian Federation, the corresponding obligation is imposed on the tax agent (Letter of the Ministry of Finance of the Russian Federation of 03/09/2016 N 03-04-05 / 12891, Definition of the RF Armed Forces of 13.01.2016 N 304 KG15-17425).

Note. The Russian organization is not recognized as a tax agent in relation to moneytransferred to an individual by agency agreementif such an organization, acting as an agent under this agreement, is not a source of income for this individual (Letters of the Ministry of Finance of the Russian Federation of 15.04.2016 N 03-04-05 / 21896, of 24.02.2016 N 03-04-06 / 10104, 03-04-06 / 10099).

Bringing to responsibility for violations in reporting

Submission by a tax agent to the tax authority of documents provided for by the Tax Code, containing inaccurate information, entails a fine of RUB 500. for each submitted document containing false information (clause 1 of article 126.1 of the Tax Code of the Russian Federation).

Note. According to paragraph 2 of Art. 126.1 of the Tax Code of the Russian Federation, the tax agent is released from the responsibility established by Art. 126 of the Tax Code of the Russian Federation, if they independently identified errors and submitted the revised documents to the tax authority before the tax agent learned about the discovery by the tax authority of the inaccuracy of the information contained in the documents submitted by him.

The Ministry of Finance, in a Letter dated June 30, 2016 N 03-04-06 / 38424, clarified that the submission of information on the income of an individual with the indication of incorrect data (the TIN of individual employees was filled in incorrectly, there are facts of non-filling of the unretained tax amount) is the submission of documents by the tax agent to the tax authority, containing false information, and forms the composition of a tax offense, the responsibility for which is provided for by Art. 126.1 of the Tax Code of the Russian Federation.

Let's list the main conclusions made in the article:

after registering with the tax authority at the new location of the organization (separate subdivision), the tax agent submits to the tax authority at the new place of her (his) location of the 2-NDFL and 6-NDFL forms. In this case, if the forms refer to the periods of registration of the organization (separate subdivision) in the old inspection, then they must indicate the OKTMO code at the previous place of its (his) registration;
the organization should not provide information on the income of employees working abroad, since with respect to the income of the organization's employees in the form of remuneration for the performance of labor duties received from sources outside the Russian Federation, the employing organization is not recognized as a tax agent;
an organization that pays remuneration to an employee for service inventions, service utility models, service industrial designs is a tax agent in respect of such payments. Consequently, she is charged with the obligation to calculate, withhold personal income tax and transfer it to the budget, as well as the obligation to submit the relevant information to the tax office;
the terms of the agreement obligating the organization to calculate and pay personal income tax, as well as provide information on income, when such a duty is not assigned to it by the Tax Code of the Russian Federation, are null and void.

Organizations that make payments to individuals under labor and civil law contracts are tax agents for personal income tax. They are obliged to calculate, withhold and pay tax to the budget, and also report to the tax office. Issues related to the preparation and submission of personal income tax reporting are devoted to an interview with Sergei Razgulin, the current state adviser of the Russian Federation of the 3rd class

07.04.2017

In what documents should tax agents keep records of income paid to individuals, as well as calculated and withheld amounts of personal income tax?

Tax accounting during the tax period (calendar year (Art. 216 of the Tax Code of the Russian Federation)) is maintained in the corresponding register, which is compiled for each individual.

This document must allow identification of the individual taxpayer, the type of income paid to him and provided tax deductions, the amount of income, the date of their payment, tax status individuals, dates of retention and personal income tax transfers to the budget, as well as the details of the payment document.

The tax agent independently develops and approves by order of the register form and the procedure for reflecting analytical data and data of primary accounting documents in it. In practice, this form is included in the annexes to accounting policy for tax purposes.

Based on the register data, a 2-NDFL certificate (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / 485 @) and a calculation in the form 6-NDFL (approved by order of the Federal Tax Service of Russia No. ММВ-7 dated October 14, 2015) are filled in -11 / 450 @).

What sanctions does the legislation provide for the lack of registers?

By virtue of Article 120 of the Tax Code, the absence of registers is recognized as a gross violation of the rules for accounting for income, expenses and objects of taxation. It is punishable by a fine of 10,000 rubles or more.

The same article recognizes a violation of the systematic (twice or more during a calendar year) untimely or incorrect reflection in the registers of business transactions.

At the same time, the erroneous reflection of the date of actual receipt by an individual of income in the form of wages as the date of its payment is not a basis for prosecution under Article 120 of the Tax Code (letter of the Ministry of Finance of Russia dated April 18, 2014 No. 03-04-06 / 17867).

Are the registers included in the list of personal income tax reporting that the organization submits to the tax office?

The registers themselves are not included in the list of reports submitted by the tax agent. However, inspectors, if necessary, can request them (Article 93 of the Tax Code of the Russian Federation).

According to the Tax Code, the organization submits to the inspection at the place of its registration documents containing information for the past tax period on the income of individuals and the amounts of tax calculated, withheld and transferred to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation) (form 2-NDFL for each natural person).

Codes of types of income and deductions for filling out form 2-NDFL (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387 @), as well as the procedure for its submission (order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3 / 576 @) are established by the Federal Tax Service of Russia in separate orders.

I would like to note that since 2017, some income and deduction codes have been excluded and new ones have been introduced (order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11 / 633 @). At the same time, the website of the Federal Tax Service of Russia contains information on the use of new codes and when filling out reports for 2016 (https://www.nalog.ru/rn77/news/tax_doc_news/6358196/).

The deadline for submitting the 2-NDFL form is annually no later than April 1 of the year following the expired one (clause 2 of article 230 of the Tax Code of the Russian Federation). When the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, then the next working day following it is considered the end of the term (clause 7, article 6.1 of the Tax Code of the Russian Federation).

In 2016, a new reporting form appeared - "Calculation of the amounts of personal income tax calculated and withheld by a tax agent" (form 6-personal income tax) (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450 @).

All tax agents are required to report on it, including persons who are recognized as tax agents when carrying out transactions with securities (Article 226.1, clauses 2, 4, Article 230 of the Tax Code of the Russian Federation).

The calculation contains generalized information in general for all individuals (clause 1 of article 80 of the Tax Code of the Russian Federation), without specific personal data.

It is filled with a cumulative total of reporting dates: March 31, June 30, September 30, December 31 and submit to the tax office no later than the last day of the month following the relevant reporting period. For the tax period, the calculation is handed over no later than April 1 next year (Clause 2, Article 230 of the Tax Code of the Russian Federation).

I would like to note that if an operation to pay income started in one reporting period and ends in another, then it is reflected by the tax agent in the calculation of 6-NDFL of the period in which it was completed (letter of the Federal Tax Service of Russia dated 12.02.2016 No. BS-3-11 / 553 @).

Even if the organization did not make payments to an individual, I recommend submitting a "zero" calculation in the 6-NDFL form, despite the existence of clarifications from the Federal Tax Service of Russia with a different position (letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / 13984 @).

How are the accounts of a tax agent checked?

Law enforcement practice proceeds from the fact that 2-NDFL certificates are not a declaration (calculation) and are not subject to a desk audit (letter of the Federal Tax Service of Russia dated 09.08.2016 No. GD-4-11 / 14515).

Form 6-NDFL undergoes a desk review (Articles 80, 88 of the Tax Code of the Russian Federation). At the same time, although the inspectors cannot demand documents (clause 7 of Article 88 of the Tax Code of the Russian Federation), in particular, they have the right to request clarifications in cases of errors, contradictions between the information provided and the information they have. The company must provide the necessary clarifications or make corrections within five working days.

The bulk of the requirements for giving explanations on the calculation of 6-NDFL is expected at the end of the tax period - after the submission of certificates in the form 2-NDFL, which contains detailed information about each individual - the recipient of income.

Upon detection of offenses following the results office check an act is drawn up (clause 1 of article 100 of the Tax Code of the Russian Federation).

Let me remind you that the delay in the transfer of personal income tax leads not only to the accrual of penalties, but also to the collection of a fine from the tax agent in the amount of 20 percent of the amount subject to withholding and (or) transfer (Article 123 of the Tax Code of the Russian Federation). The penalty is applied to each fact of failure to withhold, including the one committed before the end of the tax period.

Does the organization need to submit to the inspectorate information on income paid to an individual entrepreneur in connection with his entrepreneurial activity?

There is no need. The organization is not recognized as a tax agent in respect of such payments (subparagraph 1 of clause 1 of article 227 of the Tax Code of the Russian Federation).

The "entrepreneurial" status of income is confirmed by a civil contract, which includes the details of the certificate of state registration of an individual as an individual entrepreneur, or the presence of a copy of the certificate of such registration (letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-06 / 3-52 ).

In what cases can information on the 2-NDFL form and the calculation of 6-NDFL be submitted to the inspection on paper?

The organization submits Form 2-NDFL on paper (personally, through a representative, or by mail with a list of investments), when the number of individuals who received from it in tax period income subject to personal income tax is 24 people or less (clause 2 of article 230 of the Tax Code of the Russian Federation).

For the purposes of presenting the calculation of 6-NDFL, the above number is checked for a quarter, half a year, nine months and a year.

If this requirement is not met, then the 2-NDFL form and the calculation of 6-NDFL are submitted in electronic form exclusively via telecommunications channels (hereinafter - TCS).

At the same time, non-compliance with the method of presentation does not mean that the tax agent's obligation to file reports has not been fulfilled.

Thus, the inspectorate does not have the right to refuse to accept 6-NDFL on paper from an organization from which more than 24 people received taxable income. However, she will be charged a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation) for failure to comply with the procedure for submitting the calculation.

Does the successful sending of the report (in person or through a representative, by mail, by TCS) evidence its acceptance by the inspection?

For each of the above methods, its own date has been determined, which fixes the moment of presentation.

In this case, the information submitted is considered to have passed the format control (clauses 11, 17, 30 of 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 16.09.2011 No. ММВ-7-3 / 576 @).

Depending on the reasons that caused the failure to pass control, the issue of bringing the tax agent to responsibility is resolved.

If the reporting is not submitted in person or by mail, but by TCS, it is advisable to send it in advance.

Within 10 working days from the date of dispatch, the inspectorate must send to the tax agent in electronic form for the relevant year the register of information on the income of individuals and the protocol for receiving information on the income of individuals, which may contain information about errors. The time reserve will allow the organization to refine the reporting, if necessary.

For clarification, only the information that has been corrected should be submitted to the inspection. So, if, when sending via TCS, information containing errors is detected in the reception protocol, then only the corrected (corrected) information is re-sent. Do not re-represent the entire file.

How should organizations that include separate subdivisions submit reports?

The Tax Code prescribes submitting reports to the inspectorate both at the location of the organization itself and at the location of its separate subdivisions (in relation to employees of a separate subdivision, as well as individuals who received income under civil agreements concluded with the organization represented by a separate subdivision) (Clause 2, Article 230 of the Tax Code of the Russian Federation).

Reporting is formed separately for each separate subdivision, regardless of the fact that the organization may be registered at the location of the separate subdivisions in one inspection.

Reporting to the relevant tax authorities can be carried out both by the parent organization and directly by separate divisions.

For the purposes of presenting information, the presence or absence of a separate balance sheet or current account for a separate subdivision does not matter. Also, the place of residence of the individual does not matter.

A situation is possible when an individual during the tax period or even during the month of the tax period worked both in a separate subdivision and in the parent organization. In this case payment of personal income tax and the presentation of information is carried out taking into account the income accrued in proportion to the hours worked in each of the places (letter of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06 / 55).

How to report when closing a separate subdivision?

The Tax Code does not regulate this situation. I recommend submitting reports to the inspection at the location of the closed subdivision for the period from the beginning of the calendar year to the day of closing during the tax period until the date of deregistration. There is no need to re-send reports at the end of the calendar year.

Tell us about the specifics of the tax agent's submission of information about the income of individuals from operations with securities.

Brokers, depositories, trustees (article 226.1 of the Tax Code of the Russian Federation) when carrying out transactions with securities, with financial instruments forward transactions, payments on securities of Russian issuers (coupons, dividends on shares) provide information on income received by individuals in Appendix No. 2 to the corporate income tax return ("Information on income of an individual paid to him by a tax agent from operations with securities securities, transactions with derivative financial instruments, as well as when making payments on securities of Russian issuers "(approved by order of the Federal Tax Service of Russia dated 19.10.2016 No. ММВ-7-3 / 572 @)). The document is handed over only for the tax period (for 2016 - no later than 28.03.2017). Form 2-NDFL for such income is not submitted.

At the same time, the tax agent draws up separate certificates not only in relation to each individual, but also separately for each type of income that is taxed at different rates.

Please note, despite the fact that the information is submitted in the form that is attached to tax return, the responsibility associated with failure to submit them arises on the basis of Article 126 of the Tax Code, dedicated to the document. The fine is 200 rubles for each document not submitted (clause 1 of article 126 of the Tax Code of the Russian Federation).

Information on the paid dividends, not related to dividends on shares of Russian organizations, is presented in the form 2-NDFL (clause 2 of article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 01.29.2015 No. 03-04-07 / 3263).

Suppose the tax agent was unable to fully withhold the amount of personal income tax for the tax period. What information is he obliged to provide in this case?

The tax agent informs the individual in writing and the inspection at the place of his registration of the impossibility of withholding the calculated amount of personal income tax no later than March 1 of the year following the tax period (clause 5 of article 226 of the Tax Code of the Russian Federation).

According to the explanations of the Ministry of Finance of Russia (letter of the Ministry of Finance of Russia dated December 29, 2011 No. 03-04-06 / 6-363), the message about the impossibility of withholding tax does not exempt the tax agent from the obligation to provide information on the income of individuals for the past tax period and the amounts accrued, withheld and transferred in personal income tax budget... The FTS of Russia adheres to a similar position (letter of the FTS of Russia dated March 30, 2016 No. BS-4-11 / 5443).

Since, according to the current version of the Tax Code, we are talking about the fulfillment of two obligations - to report the impossibility of withholding and to report the income of an individual, it is advisable to send twice to the inspectorate the corresponding certificates in the form 2-NDFL (for example, submit a certificate for 2016 with the sign "2" - not later than 01.03.2017 and a certificate for 2016 with the sign "1" - not later than 03.04.2017).

The certificate with sign "1" indicates the amounts, including income and the calculated amount of tax, as well as unreserved tax amounts that were previously reflected in the certificate with sign "2" (letter of the Ministry of Finance of Russia dated October 27, 2011 No. 03-04-06 / 8 -290).

I would like to note that responsibility for failure to provide a certificate (Art. 126 of the Tax Code of the Russian Federation) can be avoided if the certificate with sign "2" contained all the necessary information to be indicated in the certificate with sign "1" (post of FAS UO dated 09.24.2013 No. F09- 9209/13).

The tax agent does not withhold the amount of the debt reflected in the certificate from the income of the individual who is subsequently paid to him.

As for the information on the income of individuals from transactions with securities discussed in the previous question, there are some features of the direction of information if it was impossible to withhold personal income tax.

The tax agent must notify the inspectorate in writing about the impossibility of withholding personal income tax based on the results of the tax period, no later than March 1 of the next year (clause 14 of article 226.1 of the Tax Code of the Russian Federation). In this case, the form of the message can be arbitrary.

In what case is a tax agent obliged to provide an individual with a certificate of income received and personal income tax withheld?

If an individual submits a relevant application, the tax agent is obliged to issue a 2-NDFL certificate (clause 3 of article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 01.12.2014 No. 03-04-06 / 61255). At the same time, the Tax Code does not establish the terms for issuing such a certificate, as well as liability for its non-issuance (untimely issuance).

However, according to Labor Code the employer is obliged, no later than three working days from the date of the employee's written application, to give him copies of documents related to the work (article 62 of the Labor Code of the Russian Federation). Such documents can also include 2-NDFL certificates.

In addition, the Law on Personal Data (Art.20 Federal law of July 27, 2006 No. 152-FZ) instructs the operator, which is also the employer organizing and (or) processing personal data, within a period not exceeding 30 calendar days from the moment the employee or his representative applies, to give them the opportunity to get acquainted with the personal data ...

Thus, if we are talking about issuing a 2-NDFL certificate at the request of an individual - an executor under a civil law contract, then the tax agent, as the operator of personal data, should proceed from the fact that the issuance period should not exceed 30 calendar days.

As a certificate of income received from operations with securities, the following may be issued:

information on the 2-NDFL form, in which income from operations with securities is reflected along with information about other income;
information in the form of Appendix No. 2 to the declaration on corporate income tax when supplemented with data on the tax agent (if there is income only from operations with securities);
two certificates: respectively, on "ordinary" income and information on income from operations with securities (of course, if such income is available).

Can a tax agent issue a certificate to an individual in a form other than 2-NDFL?

In principle, it can. Liability for non-compliance with the form is not established by the Tax Code. For example, it is possible to issue certificates to individuals in the form of a tax register developed by the organization that meets all the requirements of the legislation (clause 1 of article 230 of the Tax Code of the Russian Federation).

However, if a certificate is necessary for an individual to submit to the tax authorities, then in order to avoid difficulties in obtaining by an individual, for example, deductions, it is better to use Form 2-NDFL.

Personal income tax stands for personal income tax. The amount of income and tax withheld from it are entered into the document in the form of 2-NDFL. The 6-NDFL certificate is considered a new form of employers' report, where all accrued, withheld and paid taxes are indicated in the total amount. Both forms of certificates have legal force in state organizations; there should be no discrepancies in 6-NDFL and 2-NDFL.

Many have questions about filling out reports. And if according to the first familiar help everything is more or less clear, then confusion often occurs with the new form. In this article, we will figure out how to correctly draw up and submit annual reports to the tax office.

About 2-NDFL certificate

This form is entered in mandatory:

Full information about the employer (company name, its details).
Information about the employee (full name, TIN, passport information, place of residence).
Monthly income, 13% - this is his rate.
Information about the applicable deductions with their codes (standard deduction, social or property).
Tax amounts withheld.
Total amounts (income, deductions and taxes).

Certificates of this form are issued by:

An individual with income that is taxed by the employer.
An individual who has income that is not taxed by the employer.

Filling out this certificate is carried out on a specially designed form. IN new form form in the upper left corner there is a barcode that was assigned in accordance with the rules. Further information is filled in the following order:

the period for which the certificate was issued;
tax agent (employer);
employee information;
information on income taxed at a rate of 13% (it is important to indicate the income code);
information on tax deductions;
information about the total amounts of income and taxes.

How to fill it in correctly?

It is important to have information about the correct filling annual report 6-NDFL and 2-NDFL, since it is accepted by the tax service of Russia, while certificates of 2-NDFL are issued to employees of the enterprise at their request, for example, to a bank.

The amounts are entered into certificates in rubles with the obligatory indication of kopecks, except for income tax. It is provided in full in rubles. If the amount came out with a penny, then less than 50 kopecks. are discarded, and more than 50 kopecks are rounded off, and one is added to the amount in rubles.

If different rates were applied to the employee's income throughout the year, respectively, points 3-5 will be equal to their number.

Actions in case of error in help

There are times when errors are made in the help. In this case, you must act in accordance with the procedure for correcting errors. The header has a special field "Correction number". The adjustments have their own numbers:

"00" means filling out the primary form;
"01", "02", etc. are indicated when filling out a revised certificate, which is issued instead of the previous one, one more than indicated in the previous certificate;
"99" means cancellation of the certificate.

The corrected form of the 2-NDFL annual report form is submitted to eliminate the error in the form that was submitted at the beginning, and the annulment form is submitted to cancel data unnecessary for provision. If the tax authority did not accept the certificate (for this, errors with format control are indicated in the protocol), a new certificate is written, not an adjustment. Therefore, when filling out a new certificate, indicate the number "00" and the new date.

What are the deadlines for taking?

A certificate showing the income of the organization's employees must be submitted within a certain time frame. The tax agent provides information on the income of employees according to the 2-NDFL certificate of the Federal Tax Service at the place of registration. The past tax period will be reported. It indicates the amounts of taxes calculated, withheld and transferred to the budget of the Russian Federation.

The report must be submitted every year within the specified deadlines, in the form, format and order, which are approved by the federal executive services authorized for inspections and supervision in the field of taxes and fees.

The information should be provided in electronic form using telecommunication channels or in paper format (on electronic media). If from the beginning of 2016 an enterprise has paid income to 25 employees or more, it must submit the 2-NDFL certificates for 2016 in electronic format using telecommunication channels through an operator that deals with electronic document management... You cannot use hard drives, flash drives, etc. If the employer paid less than 25 employees in the tax period, the certificates are provided in paper format.

These amendments are provided for in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. They also refer to the 2015 reports. Accordingly, if the employer transferred income to 25 employees or more in 2015, the information should be provided only via the Internet.

Information about the impossibility of withholding tax for 2017 must also be provided to in electronic formatif the employer has transferred income to at least 25 employees.

At the end of the year, the employer must provide a certificate, for example, 2-NDFL for 2016, to the inspectorate:

No later than the first of March with a mark "2". Such a certificate is issued for those employees from whose personal income tax not withheld (for example, rendering material assistance or giving gifts to persons who do not work in the organization in the amount of more than 4,000 rubles.
Until the first day of April of the month marked "1". Here is information about the total income earned for last year, the tax basewith which personal income tax was withheld.

These are the deadlines for submitting the 2-NDFL annual report.

Help 6-NDFL

The 6-NDFL certificate is a document for filing reports of the employer who pays income to individuals. It is presented in the form of a summary of general information about the income of employees for a certain period and about the tax withheld from these amounts. Reporting is submitted on a quarterly basis, that is, every three months. It is necessary to submit reports electronically. But if the organization has fewer than 25 employees, it can be sent in paper format.

When issuing a certificate, you need to make sure that all cells are filled in. Empty columns are filled in with a dash, as in title pageand on the second page. All tax agents are required to submit this form. These include individual entrepreneurs, lawyers, notaries. Income should be reflected for all individuals who work in the enterprise. Speaking of income, they mean salary, dividends, remuneration under civil contracts.

How to submit an annual report 6-NDFL?

It is important to know that it is necessary to submit the report incrementally, four times a year:

in the first quarter;
in half a year;
at 9 months;
in year.

According to the law, quarterly reporting according to this form, it is submitted to the inspectorate no later than the beginning of the last day of the month following the reporting quarter. The annual count is sent up to the first day of April next year. There is a fine for late submission of the report. For each month of delay, the cost is one thousand rubles. So it is better to try to send reports on 6-NDFL on time from 2017.

What reports must be submitted to the tax office for personal income tax () and in what time frame should it be done? current year it is necessary to submit personal income tax reporting for the previous year. All enterprises with employees must report to the tax office, as well as individual entrepreneurs for myself.

What kind of personal income tax reporting is required?

Help 2-NDFL

First of all, a completed certificate form 2-NDFL is submitted. This document is filled out by tax agents, that is, enterprises, for their employees. 2-NDFL certificates are filled in for each employee and contain information about the employee's income, deductions due to him, and the amount calculated and payable income tax... If earlier it was necessary to draw up a separate 2-NDFL certificate for each, that is, several certificates were issued for one employee, now it can be done all in one form.

You can submit 2-NDFL certificates in electronic form, and if the company is small, with up to 10 people, it is allowed to fill in the forms manually.

Register of information on the income of individuals

In addition to the 2-NDFL certificates, an income register is attached, which is submitted to the tax office in paper form. You can download the information register form.

3-NDFL

The 3-NDFL declaration is submitted by individual entrepreneurs, reporting on the income of their entrepreneurial activities, as well as by individuals engaged in private practice.

In addition, with the help of this declaration, individuals are accountable for their income received, for example, from the sale of an apartment, car or other property. For a sample filling out 3-NDFL when selling residential real estate, see, and when selling a car, c. You can submit it until April 30, 2013. You can download the 3-NDFL form; there you will also find a sample 3-NDFL for individual entrepreneurs.

For late submission of personal income tax reporting, a fine is imposed:

if an individual is reporting, then from 100 to 300 rubles;
if the company reports on the income of its employees, then from 300-500 rubles.

Personal income tax reporting provides for filling out and transferring the following documents to tax authorities:

2-NDFL certificates for each employee (attribute 1);
register of information on personal income tax in 2 copies;
2-NDFL certificates with sign 2 (for employees from whom personal income tax was not taken);

Personal income tax reporting

Personal income tax reporting in the form of a 2-personal income tax certificate is submitted in the following order:

At the end of the calendar year, if tax has not been withheld from an individual - a taxpayer, the tax agent must, by March 1 of the next year, submit to the tax authority a 2-NDFL certificate with attribute 2.
At the end of the calendar year, before April 1 of the next year, certificates are submitted for employees from whom personal income tax was withheld (sign 1 in the certificate).

For details, see the material "We fill in the taxpayer sign in the 2-NDFL certificate" .

With the number of employees up to 25 people, 2-NDFL certificates can be transferred to tax authorities in paper form, with a larger number of employees, information is transmitted through telecommunication channels (TCS) in electronic form.
Simultaneously with the 2-NDFL certificate, a register of information on personal income tax is submitted in 2 copies.

Attention! From the reporting for 2018, the tax reference form is different from the form issued to employees. For how to fill out both forms, see.

Since January 1, 2016, quarterly (on an accrual basis) and annual personal income tax reporting in the form of 6-personal income tax have been introduced for tax agents. The 6-NDFL report at the end of the quarter must be submitted no later than the last day of the month following the quarter, and at the end of the year - no later than April 1 of the next year. The report shows not only accrued and withheld personal income tax for the organization as a whole, but also the income received, the date of its payment, the terms in which the withheld tax must be withheld and paid. This will allow the tax authorities to quickly monitor the correctness of the calculation of personal income tax.

You can learn more about the features of filling out the report in the heading "Calculation of 6-NDFL" .

Responsibility for violation of the deadline for submission of reports on personal income tax

For violation of the deadline for submitting a 2-NDFL certificate, a fine of 200 rubles will be imposed on the organization. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation).

For violation of the deadline for submitting the 6-NDFL report, liability is provided in the form of a fine in the amount of 1,000 rubles. for each full or incomplete month of delay (clause 1.2 of article 126 of the Tax Code of the Russian Federation). Tax authorities can also block transactions on the account. If they find incorrect information in the submitted report, then a fine of 500 rubles will be issued. for each incorrectly executed document (clause 1 of article 126.1 of the Tax Code of the Russian Federation).

Outcome

Tax agents are required to submit the 6-NDFL form on a quarterly basis no later than the last day of the month following the reporting quarter. According to the results of the year, the report is submitted no later than April 01 of the reporting year. At the end of the year, tax agents are also required to submit a 2-NDFL certificate. With sign 2, if the tax could not be withheld, - no later than March 01, with sign 1, if the tax was withheld, before April 01.