Report 2 personal income tax in. Early filing of certificates from a fine will not save
Upon completion fiscal year many accountants are wondering about the timing of reporting and personalized accounting information, assuming the likelihood of any changes. We will find out if the deadlines for submitting 2-personal income tax for 2017 have changed.
General procedure for issuing a certificate: payer code
The deadline for submitting 2-personal income tax directly depends on the feature entered in the special field of the form. It is an encrypted code that explains information about the payer and the tax to the regulatory authorities. The sign is expressed in the numbers "1" or "2", and the deadline for submitting the document differs from which of them the employer sets in the "Sign" field. The field for indicating the attribute of the taxpayer is located in the center of the form on the line located after the date of the certificate.
Sign "1" denotes a block of information about the amount of income of an individual and the amount of personal income tax withheld and transferred.
Code "2" informs the IFTS about the impossibility of withholding the amount of calculated tax.
Such a distinction makes it possible for the IFTS to establish:
- The number of employees of the company or individual entrepreneur, the amount of taxable income received and the amount of accrued and withheld tax;
- The amount of personal income tax debt and the number of debtors.
Sign "1" in 2-NDFL: due date in 2018
Certificates 2-NDFL with the code "1" companies and entrepreneurs are required to issue for all employees whose work was paid. Were taxes withheld from their income in reporting period or not, it doesn’t matter, certificates on the basis of “1” are compiled and provided to the IFTS without fail.
The deadline for submitting 2-NDFL in 2018 (Article 230 of the Tax Code of the Russian Federation) has not changed, certificates must still be provided before April 1 of the reporting year. But, since the 1st day in 2018 is a day off, the 2-NDFL forms must be submitted to the IFTS no later than April 2.
Certificates with code "2": due dates for 2-personal income tax for 2018
If the company has not withheld personal income tax from full-time employees of the company, representatives of unlisted staff or third-party people, then it is obliged to notify the Federal Tax Service Inspectorate of this. General rules reporting on personalized accounting for these purposes, certificates with the code "2" are used. They are handed over a month earlier, no later than March 1. Those. in 2018, forms 2-personal income tax with the code “2” must be submitted to the Federal Tax Service Inspectorate before March 1 (clause 5, article 226 of the Tax Code of the Russian Federation).
Situations when the company does not have time to keep personal income tax are different. For example, an employee who received a preferential loan from the enterprise, but did not pay it off on the date of dismissal, could quit. Or the company, conducting an advertising campaign, made a gift to an outsider. The company cannot tax the amount of the gift, since this person is not its employee and does not receive a salary in it.
It should be remembered that, having notified the IFTS of unwithheld personal income tax amounts, it will be necessary to re-provide information on the income paid. That is, you will have to report twice - before March 1st with certificates with the code “2”, and then no later than April 2nd, putting down the sign of the payer “1” in 2-NDFL.
If an error occurred when issuing 2-NDFL
If the help code is incorrectly indicated, it is important to detect an error before the tax authorities check the documents and regard them as the fact of transmitting false information, which can result in a fine. You can avoid a fine if, without delay (before the tax authorities check), you submit a new certificate under the same report number, but dated on the day the corrections were made, in which you fill in the “Adjustment No.” field, putting down 01, 02, etc.
Recall that in 2018, 2-personal income tax is submitted in a new form, recently approved by the Federal Tax Service of Russia. You can read more about the new form 2-NDFL, form, sample filling in
This is an annual show in tax office a document containing information on the income of individuals in the past calendar year and amounts of personal income tax, calculated, withheld and listed in budget system RF for this year for each individual. It's about on the submission of certificates of income of individuals in the form of 2-NDFL (paragraph 2, clause 2, article 230 of the Tax Code of the Russian Federation).
2NDFL-reference: in what form?
Signs in the certificate 2-NDFL
The 2-NDFL certificate for 2017, among other indicators, provides for filling in the "Attribute" field. The value in this field can be 1 or 2.
Sign "1" is indicated if the certificate 2-NDFL is submitted in general order in accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation.
And when is the sign “2” indicated in the 2-NDFL certificate? This is necessary if certificates are submitted due to the fact that in 2017 it was not possible to withhold personal income tax from the taxpayer (clause 5 of article 226 of the Tax Code of the Russian Federation, Procedure for filling out, approved by Order of the Federal Tax Service dated 10.30.2015 No. ММВ-7-11 / [email protected]).
Terms of delivery of certificates 2-NDFL for 2017
Certificates 2-NDFL for 2017 must be submitted to the tax office no later than 04/02/2018 (paragraph 2, clause 2, article 230 of the Tax Code of the Russian Federation, clause 7, article 6.1 of the Tax Code of the Russian Federation).
If certificates are drawn up for those persons for whom it was impossible to withhold personal income tax in 2017, they will need to be submitted twice:
- not later than 03/01/2018, indicating the code "2" in the certificates;
- no later than 04/02/2018, noting the code "1" in the 2-NDFL certificates for such persons.
Do I need a stamp on the 2-NDFL certificate?
The current 2-NDFL certificate form does not provide for stamping on it. This means that even without a seal, such a certificate is valid (Letter of the Federal Tax Service dated February 17, 2016 No. BS-4-11 / [email protected]). At the same time, the organization, if desired, can put a stamp on the 2-NDFL certificate form. This certificate will not be invalidated either.
Help 2-NDFL: where to get it?
Sometimes an employee needs information about their income and tax withheld. For example, a 2-NDFL certificate is usually required for a loan or to receive deductions when submitted to the inspection tax return according to the form 3-NDFL. How to get a 2-personal income tax certificate? To obtain a certificate, the employee applies with a statement to his employer. At the same time, he does not have the right to refuse to issue this certificate to the employee (clause 3 of article 230 of the Tax Code of the Russian Federation). The employer must issue a certificate no later than 3 working days from the date of receipt of the application from the employee (
The forms of reporting on personal income tax include, first of all, a certificate of income individual in the form 2-NDFL (Appendix N 1 to the Order of the Federal Tax Service dated October 30, 2015 N MMV-7-11 / [email protected]), which is also called the 2-NDFL report. As the name implies, it indicates the amount of income received by a particular individual. As well as the amounts calculated, withheld (unwithheld) and transferred from these personal income tax.
Certificates 2-NDFL separately for each employee (another individual who has received remuneration) are submitted once a year. In the general case, they must be submitted to the IFTS at the end of the reporting period - the calendar year (Article 216 of the Tax Code of the Russian Federation) following the current one (clause 2 of Article 230 of the Tax Code of the Russian Federation). Since this year April 1 falls on a working day, it will be necessary to submit 2-NDFL reports in 2016 exactly on this date.
Thus, 2-NDFL reports in 2016 are certificates of income received in 2015. And about the delivery of reports 2-NDFL behind 2016 (i.e. following the results of 2016) will have to be taken care of in 2017.
2-NDFL certificates are not all the reports that tax agents for personal income tax must submit to the IFTS. Since 2016, they must also quarterly submit a calculation for.
By the way, this calculation for the year is submitted at the same time as the 2-NDFL certificates. Therefore, along with reporting on 2-NDFL for 2016, it will also be necessary to submit the calculation of 6-NDFL no later than April 3, 2017. This deadline for submitting 2-personal income tax for 2016 is explained by the fact that April 1, 2017 is Saturday. Therefore, the last day for reporting - certificates of 2-NDFL and calculation of 6-NDFL - is postponed to the 3rd day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
How to submit information 2-NDFL
Now about how to submit income tax returns, namely 2-NDFL certificates. To date, the Tax Code provides for 2 ways of submitting certificates. Delivery of 2-personal income tax on paper is possible if less than 25 people received income from this organization during the reporting year (clause 2 of article 230 of the Tax Code of the Russian Federation). Only if this condition is met in terms of numbers, you can submit 2-personal income tax on paper.
If the tax agent during the reporting period paid income to a larger number of persons (25 or more), then he can submit 2-NDFL certificates only via telecommunication channels, in other words, in in electronic format. To do this, it is necessary to conclude an agreement with a special operator, through which the reporting will be sent to the IFTS. In this case, in fact, 2-NDFL is rented over the Internet.
By the way, it happens that tax agents allow. The order in which they are corrected will depend on when they were discovered.
How has the 2-NDFL form changed after the update?
From the report for 2018, 2-NDFL is issued on a new form. More precisely, on two forms:
- The first - it is he who is now called 2-NDFL - is used for delivery to the Federal Tax Service.
It has a new structure: it consists of a kind of title page, three sections and one application. At the very beginning of the document, information about the tax agent is provided, in section 1 - information about the individual in respect of which the certificate is filled out, in section 2 - information about total amount income, tax base and personal income tax, in section 3 - deductions provided by the agent: standard, social and property, and the appendix provides a breakdown of income and deductions by month.
- The second form, which you will issue to the employee from 01/01/2019, is simply called "Certificate of income and tax amounts of an individual" (without the usual "2-NDFL"). It almost completely repeats the previous form (from the order of the Federal Tax Service of October 30, 2015 No. ММВ-7-11 / [email protected]).
What else has changed in the procedure for filling out 2-NDFL since 2019, see the material “A new 2-NDFL form has been approved!” .
A sample certificate of 2-NDFL for tax, issued on a new form, can be seen on our website.
The procedure and deadlines for submitting 2-personal income tax in 2019
There are no changes in the deadlines for submitting 2-personal income tax in 2019. There are still two of them:
- not later than March 1 (clause 5 of article 226 of the Tax Code of the Russian Federation), certificates should be submitted for those persons whose income from tax agent it was not possible to withhold tax;
- not later than April 1 (clause 2 of article 230 of the Tax Code of the Russian Federation), certificates are submitted for persons whose income tax is withheld and paid to the budget.
In 2019, both of these days are working, so there will be no transfer of dates that coincided with a day off (clause 7, article 6.1 of the Tax Code of the Russian Federation).
The procedure for submitting information has not changed. It is still possible to provide them to the IFTS on paper (if the number of persons reported by the agent does not exceed 24) and according to the TCS. Submission in paper form is possible in person, through a representative or by mail.
Results
For the report for 2018, the 2-NDFL certificate form has been fundamentally updated. But there is nothing new in the terms and procedure for submitting certificates.
ATTENTION: The income tax rate in 2018 remained the same: 13%.
Below are all the innovations regarding income tax that an accountant needs to take into account in their work in 2018.
- from February 10, 2018, according to Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/ [email protected] and latest changes from order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected] . More details about the new form 2-NDFL will be discussed later in this article.
- New form of certificate 3-NDFL from February 19, 2018, according to Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/ [email protected] and latest changes from order of the Federal Tax Service of Russia of October 25, 2017 N MMV-7-11 / [email protected] .
- from March 26, 2018, according to Order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/ [email protected] and latest changes from order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected] .
- Payment of income tax on winnings in the lottery, which exceeds 4,000 rubles. (Clause 28, Article 217 of the Tax Code). If the winnings are less than the specified limit, personal income tax does not need to be paid.
- If the winnings in the lottery exceed 15,000 rubles - income tax holds the organizer of the lottery. When winning from 4,000 to 15,000 rubles, personal income tax is paid by an individual - the recipient of the winnings.
- Income tax is not subject to compensation paid to equity holders in the event of bankruptcy of a developer company from a special fund (clause 71, article 217 of the Tax Code).
- The successor organization is obliged to submit reports in the form 2-NDFL at the end of the year, if the company liquidated as a result of the reorganization has not submitted such reports. Form 6-NDFL is submitted both for the quarter and for the year (clause 5 of article 230 of the Tax Code).
- Payment of personal income tax material gain under a loan agreement is performed in the following situations:
- the loan agreement is drawn up between the employee and the employer;
- the loan agreement is executed between related parties;
- savings on interest is actually material assistance;
- savings on interest are the result of the fulfillment of a counter obligation, for example, as payment for work, the company provided an interest-free loan to an individual contractor (subclause 1, clause 1, article 212 of the Tax Code).
New certificate form 2-NDFL 2018
Download the new 2-personal income tax form in Excel format
Income and deduction codes for the new form 2-NDFL 2018
See our article for all current income and deduction codes for 2-personal income tax inquiries
Deadlines for the submission of the new form 2-NDFL 2018
2-NDFL certificates are divided into two types depending on whether the employer withheld tax from the income paid or not. The deadlines for submission to the Federal Tax Service are different for the two types of certificates.
Help 2-NDFL for 2017 with sign 1.
The certificate is submitted in the event that the employer withheld income tax from the amounts paid to the employee. The deadline for submitting 2-NDFL with sign 1 is no later than April 1 of the year following the reporting one.
In the current year 2018, 2-personal income tax with sign 1, i.e. in the case of withheld tax, is filed no later than 02.04.2018.
Help 2-NDFL for 2017 with sign 2.
The certificate is submitted when the employer does not withhold income tax for a number of reasons: when paying income in natural form, the occurrence of income in the form of material benefits and in the case of gifts to third parties. The deadline for submitting 2-NDFL with sign 2 is no later than March 1 of the year following the reporting one.
In the current year 2018, 2-personal income tax with sign 2, i.e. in the event that the tax is not withheld, it is submitted no later than 01.03.2018.
Is it possible to submit a 2-personal income tax form without an employee's TIN?
In the 2-NDFL certificates of the old and new formats, there is a field "TIN in Russian Federation", which indicates an identification number taxpayer-individual, confirming the registration of this individual in the tax authority Russian Federation.
The rules for the format-logical control of 2-NDFL certificates established by the Federal Tax Service work as follows: the "TIN in the Russian Federation" field is checked if the code 643 is indicated in the "Citizenship (country code)" field. If the employee's TIN is not specified, then the protocol for receiving information will contain the message: "Warning. The TIN for a Russian citizen is not filled out.
Remember that a warning is just a warning, and if there are no indications of other errors in the protocol for receiving information, the submitted 2-NDFL certificate will be accepted by the tax authorities. This was confirmed by the Federal Tax Service of Russia in letter dated 06.09.2017 No. BS-4-11/ [email protected] .
But if an incorrect TIN is indicated, then a fine of 500 rubles for each 2-NDFL certificate cannot be avoided.
WE MAKE A CONCLUSION: we don’t know the employee’s TIN or we doubt its correctness - it’s better to check on the website of the Federal Tax Service of Russia.
Penalties for failure to submit a new form 2-NDFL 2018
Penalties from the tax authorities in relation to the 2-NDFL form are possible in the following cases:
- violation of the deadlines for the submission of the report - is imposed a fine of 200 rubles for each reference;
- errors and inaccuracies in the report, for example, indicating false information about the income of employees or an error in the TIN, although the TIN of employees in the certificates may not be indicated at all - imposed a fine of 500 rubles for each erroneous report.