What is the reporting period for personal income tax? when to submit reports? Individual entrepreneur reports on personal income tax How to submit a personal income tax report correctly

To confirm information about income, individuals require a so-called income certificate - 2-NDFL. In the current year 2019, legislative changes were made to the certificate. In this regard, many are interested in what the new 2-NDFL form looks like and how the form is filled out.

First of all, it should be noted that there are now 2 different forms of 2-NDFL certificate. One form is for submission to the tax office, and the second is for issuance at the request of the employee: to banks or any other institutions. Starting from this year, it is necessary to take into account the location for providing the certificate and be sure to indicate it when ordering, since the forms will be different.

If we compare the contents of the 2019 form with the 2018 sample, the main change is a reduction in the number of sections in it. Previously there were 5 sections, now there are 3. The form itself, which is filled out to request the issuance of a 2-NDFL certificate, now does not have some fields.

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If you need a new sample form, use it.

Sample of filling out 2-NDFL for 2019

This is an example of what information needs to be included in the fields of the form.

Deadlines for filing 2-NDFL in 2019

This year, the 2-NDFL certificate, like many other types of reporting, is submitted to the fiscal authorities for the previous year.

That is, in accordance with the Tax Code of the Russian Federation in 2019, certificate 2-NDFL for 2018 must be submitted:

• before March 1, by those persons on whose income the tax agent did not have the opportunity to withhold tax;
• no later than April 1 by those persons from whom tax has already been withheld and paid to the budget.

Procedure for submitting 2-NDFL

Tax agents must submit the 2-NDFL certificate. These are the organizations that pay income to individuals, in other words, employers. Since the certificate is individual and personalized, it must be done for each employee separately.

The method of submitting a certificate depends on the total number of employees working in the organization.

Everything is simple here: if the number of employees in an organization is less than 25, then 2-NDFL is allowed to be submitted either on paper or electronically.

If the company has more than 25 employees, document submission is strictly regulated and must be done electronically.

This method of document submission is suitable for large organizations

Responsibility for violating the deadline for submitting the 2-NDFL report in 2019

Any failure to comply with the law threatens the violator with liability. Thus, violation of the deadline for submitting 2-NDFL provides for an administrative fine, the amount of which is specified in the Tax Code of the Russian Federation (TC RF) and in the Code of Administrative Offenses of the Russian Federation (CAO).

Since the certificate is intended for each individual employee, the fine is calculated at 200 rubles for each form not submitted or submitted in violation of the deadline.

The fine is collected from the organization or individual entrepreneur as the employer. Directly from the head of the organization to the state account for violating the deadlines for submitting 2-personal income tax comes from 300–500 rubles.

There is also a fine for an inaccurate certificate, i.e. a certificate submitted with incorrect or false information. The fine in this case will be 500 rubles for each incorrect form. If the organization itself is the first to discover an error in the certificate and clarifies the information in advance, then a fine can be avoided.

However, the amount of the fine does not depend on the number of days of delay in filing reports.

When submitting reports, you should always be very careful to avoid adverse consequences. In some cases this may be a small fine, but in others it may result in criminal liability.

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

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

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

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

Form 2-NDFL includes a header and 5 sections. Heading

• contains elements typical of the title page of any tax return. When filling out the 2-NDFL certificate, do not forget to check the correct box:
• “1”, if the certificate is provided for income from which personal income tax was withheld in the reporting year;

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

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

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

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

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

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

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

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

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

Sample of filling out 2-NDFL using a practical example

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

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

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

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

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

Form 6-NDFL - quarterly reporting on personal income tax. It is submitted in addition to the usual annual 2-NDFL certificates. 6-NDFL for the first quarter, six months and nine months of 2019 are submitted no later than the last day of the month following the corresponding period. Annual calculations must be submitted no later than April 1 of the year following the expired tax period.

Who submits the calculation? All tax agents must submit calculations using Form 6-NDFL. These are employers who pay individuals income under employment or civil contracts.

Which form to fill out? Calculate 6-personal income tax in 2019 using the form approved by Federal Tax Service order No. ММВ-7-11/450 dated October 14, 2015. Please note that officials have made changes to the form (Federal Tax Service order No. ММВ-7-11/18 dated January 17, 2018).

Why do you need 6-NDFL? 6-NDFL reporting has been developed to strengthen tax authorities’ control over the correctness, completeness and timeliness of personal income tax payment to the budget.

The 6-NDFL calculation reflects the income of individuals, tax deductions, as well as personal income tax amounts. Unlike 2-NDFL certificates, what’s new in 6-NDFL is that the calculation should be filled out for all employees as a whole.

Tax authorities have the right to demand a fine for late payment of personal income tax only from the amount that was transferred after the deadline. This is stated in the Tax Code (Article 123 of the Tax Code). Charge a fine on the entire tax that the company indicated in 6-NDFL.

Where to submit 6-NDFL. Submit the report to the inspectorate at the location of the organization or place of residence of the individual entrepreneur. If the company has separate divisions, submit 6-NDFL reports depending on where employees receive income. For example, if in a department, send 6-NDFL to the inspectorate at its address.

How to fill out the report. All sections in 6-NDFL are mandatory. 6-personal income tax is calculated on an accrual basis - for the first quarter, half a year, 9 months and for the year. The data to be filled out is taken from the personal income tax registers.

The first section reflects the total amount of accrued income, deductions provided, as well as the total amount of accrued and withheld tax. The section is filled in with a cumulative total.

The second section indicates the dates of receipt of income and withholding of tax, the deadline for paying tax under the Tax Code, as well as the amount of income actually received and withheld personal income tax. To correctly fill out section 2, all income will have to be grouped by the dates when they were actually paid, and by the deadlines when the personal income tax amounts withheld from these incomes should be transferred to the budget.

To check the calculation, use the control ratios from the Federal Tax Service letter dated March 10, 2016 No. BS-4-11/3852. Common mistakes in 6-NDFL >>>

Articles on the topic “6-NDFL”:

We have summarized the deadlines for submitting 6-NDFL in 2019 with postponements in a table. Companies and individual entrepreneurs will have to submit four reports during the year: one for 2018 and three for 2019. If you are late with the report, inspectors may fine you and block your account. 5807

All companies submit 6-NDFL. The deadline for submitting the 6-NDFL calculation for the 2nd quarter of 2019 with possible transfers under the Tax Code is no later than the last day of the month that follows the reporting quarter. That is, the deadlines fall in July. 5461

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

The forms, formats and procedure for submitting these reports are approved by the federal executive body authorized for control and supervision in the field of taxes and fees:

• for - Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 N ММВ-7-11/485@. Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 N ММВ-7-11/387@ approved codes for types of income and deductions;
• for - Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 N ММВ-7-11/450@.

Submission of reports when the location of the organization changes during the year

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

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

In case of deregistration of an organization (separate division) with the tax authority at its (his) previous location and registration with the tax authority at its (his) new location, the budget settlement card (RSB card) for personal income tax of this organization (this separate division) is subject to transfer to the tax authority at its new location.

Note! The tax authority at the previous location transfers all data on arrears and overpayments to the tax authority at the new location, in which RSB cards are opened simultaneously from the previous location and the new location of the organization (separate division).

In Letter No. BS-4-11/25114@ dated December 27, 2016, Federal Tax Service specialists reported that after registration with the tax authority at the new location, the organization (separate division) - tax agent submits a certificate in the form to the tax authority at the new location 2-NDFL and calculations according to form 6-NDFL in the following order:

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

Certificates in form 2-NDFL and calculations in form 6-NDFL contain the checkpoint of the organization (separate division) assigned by the tax authority at its new location.

For your information. In the Information of the Federal Tax Service of the Russian Federation "On simplification of 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 this date, a certificate of registration with the tax authority of a Russian organization or individual persons, as well as certificates of accreditation of branches and representative offices of foreign legal entities, are issued without the use of printed forms. When registering legal entities, individual entrepreneurs, peasant (farm) farms from January 1, 2017, instead of a certificate of state registration, an entry sheet of the corresponding register (Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs) is issued. The specified changes in the procedure for preparing documents are provided for by Order of the Federal Tax Service of the Russian Federation dated September 12, 2016 N ММВ-7-14/481@ "On approval of the form and content of a 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 lost force of individual orders and individual provisions of orders of the Federal Tax Service."

Is it necessary to submit personal income tax reporting for employees working abroad?

With regard to the income of employees of an organization 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, she cannot be assigned the duties provided for tax agents in Art. 226 (calculation and payment of tax) and 230 (submission of reports) of the Tax Code of the Russian Federation.

In Letter dated December 22, 2016 N 03-04-06/76921, financial department specialists considered the following situation. A Russian organization sent its employee, a citizen of the Russian Federation, to work abroad. The employment contract defines his place of work as a foreign country. At the same time, his salary is paid by his employer, a Russian company. In this regard, the organization had 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 the wages of employees who perform their labor duties in a foreign country.

The Ministry of Finance answered this question in the negative. He gave the following arguments to support his position. According to paragraphs. 6 clause 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 establishes that the calculation and payment of tax are carried out by a tax agent in relation to all income of an individual, the source of which is a tax agent, with the exception of income on which tax is calculated and paid, including in accordance with Art. 228 Tax Code of the Russian Federation. By virtue of paragraphs. 3 p. 1 art. 228 of the Tax Code of the Russian Federation, if employees receiving remuneration for performing work duties outside the Russian Federation are recognized as tax residents, they calculate, declare and pay personal income tax independently at the end of the tax period.

In the case where employees are not tax residents, their income received from sources outside the Russian Federation is not recognized as subject to personal income tax (Article 209 of the Tax Code of the Russian Federation).

For your information. If an employee under an employment contract for remote work outside the Russian Federation receives income in the form of remuneration for performing work duties and is at the same time 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 independently at the end of the tax period (Letter of the Ministry of Finance of the Russian Federation dated April 1, 2016 N 03-04-06/18555).

Let us note that the Ministry of Finance has previously expressed the opinion that an 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 dated 04/29/2016 N 03-04-06/25339, dated 07/15/2015 N 03-04-06/40525).

Is an organization a tax agent for personal income tax when paying an employee remuneration for work-related inventions?

The issue of performing the functions of a tax agent for personal income tax when paying an employee remuneration for official inventions (utility models, industrial designs) was considered by the Ministry of Finance in Letter dated June 23, 2016 N 03-04-06/36518.

In their response, 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 assignment of the employer is recognized as a service invention, service utility model or service industrial design, respectively. In this case, 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 an agreement between an employee and an employer is not an agreement on the transfer of an exclusive right to the employer, it is an agreement on the amount, conditions and procedure for the employer to pay remuneration to the employee (paragraph 3, paragraph 4, article 1370 of the Civil Code of the Russian Federation).

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

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

Is it possible in an agreement to assign the obligation of a tax agent for personal income tax to an organization?

If the Tax Code does not impose the duty of a tax agent on an organization, and according to the agreement it must calculate and pay personal income tax (for example, when purchasing a vehicle from an individual), the corresponding terms of the agreement will be void.

Let us turn to Letter of the Ministry of Finance of the Russian Federation dated March 22, 2016 N 03-04-05/15838. Department specialists noted that the generally binding rules for taxation of personal income, including the procedure for paying tax, are established by Chapter. 23 "Tax on personal income" of the Tax Code of the Russian Federation. These provisions are mandatory in nature and do not depend on the will of the taxpayer and tax agent.

For your information. If income is received under a civil law agreement concluded with an individual, the responsibility for calculating and paying personal income tax falls on the individual receiving such income (Letter of the Ministry of Finance of the Russian Federation dated March 31, 2016 N 03-04-05/18280).

Remember that a transaction that violates the requirements of a law or other legal act and at the same time encroaches on public interests or the rights and interests protected by law of third parties is void unless it follows from the law that such a transaction is contestable or other consequences of its violation 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 as a tax agent in relation to payments made to an individual.

Thus, the conditions specified in the contract obliging 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 void.

The terms of the agreement obliging the taxpayer to pay personal income tax will also be recognized as void if, according to the Tax Code of the Russian Federation, the corresponding obligation is assigned to the tax agent (Letter of the Ministry of Finance of the Russian Federation dated 03/09/2016 N 03-04-05/12891, Determination of the Supreme Court of the Russian Federation dated 01/13/2016 N 304- KG15-17425).

For your information. A Russian organization is not recognized as a tax agent in relation to funds transferred to an individual under an agency agreement if such organization, acting as an agent under this agreement, is not the source of income for this individual (Letters of the Ministry of Finance of the Russian Federation dated April 15, 2016 N 03-04- 05/21896, dated 02/24/2016 N 03-04-06/10104, 03-04-06/10099).

Holding accountable for violations in reporting

Submission by a tax agent to the tax authority of documents provided for by the Tax Code containing false information shall entail a fine of 500 rubles. for each submitted document containing false information (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

For your information. According to paragraph 2 of Art. 126.1 of the Tax Code of the Russian Federation, a tax agent is exempt from liability established by Art. 126 of the Tax Code of the Russian Federation, if he independently identified errors and submitted updated documents to the tax authority before the moment when the tax agent learned that the tax authority discovered the unreliability of the information contained in the documents submitted to him.

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

We list the main conclusions made in the article:

• After registration with the tax authority at the new location of the organization (separate division), the tax agent submits forms 2-NDFL and 6-NDFL to the tax authority at the new location of its (his) location. Moreover, if the forms relate to the periods of registration of an organization (separate division) 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 in relation 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 an employee remuneration for official inventions, official utility models, official industrial designs is a tax agent in relation to such payments. Consequently, it is entrusted 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 contract obliging the organization to calculate and pay personal income tax, as well as to provide information on income, when such an obligation is not assigned to it by the Tax Code of the Russian Federation, are void.

Organizations that make payments to individuals under employment and civil contracts are tax agents for personal income tax. They are required to calculate, withhold and pay taxes to the budget, as well as report to the tax office. An interview with Sergei Razgulin, Actual State Advisor of the Russian Federation, 3rd class, is devoted to issues related to the preparation and submission of personal income tax reports.

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

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

This document must allow one to identify the individual taxpayer, the type of income paid to him and the tax deductions provided, the amount of income, the date of payment, the tax status of the individual, the dates of withholding and transfer of personal income tax to the budget, as well as details of the payment document.

The tax agent independently develops and approves by order the form of the register and the procedure for reflecting analytical data and data from primary accounting documents in it. In practice, this form is included in the annexes to accounting policies 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 according to form 6-NDFL (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7) are filled out -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 entails a fine of 10,000 rubles.

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

At the same time, 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 grounds 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 registers included in the list of personal income tax reporting that an organization submits to the tax office?

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

According to the Tax Code, the organization submits to the inspectorate at the place of its registration documents containing information for the expired 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 an individual).

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 when filling out reports for 2016 (https://www.nalog.ru/rn77/news/tax_doc_news/6358196/).

The deadline for submitting form 2-NDFL 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 period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, then the end of the period is considered to be the next working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

In 2016, a new reporting form appeared - “Calculation of personal income tax amounts calculated and withheld by the tax agent” (form 6-NDFL) (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 recognized as tax agents when carrying out transactions with securities (Article 226.1, paragraphs 2, 4 of 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 out with a cumulative total for the reporting dates: March 31, June 30, September 30, December 31 and submitted to the tax office no later than the last day of the month following the corresponding reporting period. For the tax period, calculations are submitted no later than April 1 of the following year (clause 2 of Article 230 of the Tax Code of the Russian Federation).

Let me note that if an income payment operation began in one reporting period and is completed in another, then it is reflected by the tax agent in the calculation of 6-NDFL for the period in which it was completed (letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-3-11/553 @).

Even if the organization did not make payments to an individual, I recommend submitting a “zero” calculation in Form 6-NDFL, despite the presence 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 tax agent reports checked?

Law enforcement practice proceeds from the fact that 2-NDFL certificates are not a declaration (calculation) and are not subject to desk verification (letter of the Federal Tax Service of Russia dated 08/09/2016 No. GD-4-11/14515).

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

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

If violations are detected based on the results of a desk audit, an act is drawn up (clause 1 of Article 100 of the Tax Code of the Russian Federation).

Let me remind you that delay in transferring personal income tax leads not only to the accrual of penalties, but also to the collection from the tax agent of a fine 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 non-withholding, including that committed before the expiration of the tax period.

Does an organization need to submit to the inspectorate information about income paid to an individual entrepreneur in connection with his business activities?

No no need. The organization is not recognized as a tax agent in relation to such payments (subclause 1, clause 1, article 227 of the Tax Code of the Russian Federation).

The “entrepreneurial” income status is confirmed by a civil contract, which includes 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 form 2-NDFL and calculation of 6-NDFL be submitted to the inspectorate on paper?

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

For the purpose 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 form 2-NDFL and calculation 6-NDFL are submitted in electronic form exclusively via telecommunication channels (hereinafter referred to as TCS).

At the same time, failure to comply with the method of presentation does not mean that the tax agent’s obligation to submit reports was not 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 submission of reports (in person or through a representative, by post, via TKS) indicate its acceptance by the inspectorate?

For each of the listed methods, its own date is defined, which records the moment of presentation.

In this case, information that has passed format control is considered to be submitted (clauses 11, 17, 30 of the Procedure for submitting to the tax authorities information on the income of individuals and messages about 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-7-3/576@).

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

If reporting is submitted not in person or by mail, but by TKS, 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 corresponding year a register of information on the income of individuals and a protocol for receiving information on the income of individuals, which may contain information about errors. The time reserve will allow the organization to clarify the reporting if necessary.

For clarification, only the information that has been corrected should be submitted to the inspectorate. So, if, when sending via TKS, information containing errors is identified in the reception protocol, then only the corrected (corrected) information is sent again. The entire file is not resubmitted.

How should organizations that include separate divisions report?

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

Reporting is generated separately for each separate division, regardless of the fact that the organization may be registered at the location of the separate divisions in the same inspectorate.

Submission of reports 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 at a separate division does not matter. The place of residence of an individual also 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 division and in the parent organization. In this case, the payment of personal income tax and the presentation of information are carried out taking into account income accrued in proportion to the time worked in each place (letter of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06/55).

How to report when closing a separate division?

The Tax Code does not regulate this situation. During the tax period, before deregistration, I recommend submitting reports to the inspectorate at the location of the closed separate division for the period from the beginning of the calendar year to the day of closure. There is no need to re-submit reports at the end of the calendar year.

Tell us about the features of the tax agent’s presentation of information on the income of individuals from transactions 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 of futures transactions, payments on securities of Russian issuers (coupons, dividends on shares) provide information on income received by individuals in Appendix No. 2 to declarations on corporate income tax ("Information on the income of an individual paid to him by a tax agent from transactions with 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 submitted only for the tax period (for 2016 - no later than March 28, 2017). Form 2-NDFL is not submitted for such income.

In this case, the tax agent draws up separate certificates not only for each individual, but also separately for each type of income, which is taxed at different rates.

Please note that despite the fact that information is submitted in a form that is an appendix to the tax return, liability associated with its failure to submit arises on the basis of Article 126 of the Tax Code, which deals with the document. The fine is 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation).

Information on dividends paid that are not related to dividends on shares of Russian organizations is presented in 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 January 29, 2015 No. 03-04-07/3263).

Let's assume that the tax agent was unable to fully withhold the personal income tax amount for the tax period. What information is he required to provide in this case?

The tax agent informs the individual and the inspectorate at the place of his registration in writing about 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 clarifications 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), a message about the impossibility of withholding tax does not relieve the tax agent from the obligation to provide information on the income of individuals for the expired tax period and the amounts accrued, withheld and transferred to the personal income tax budget. The Federal Tax Service of Russia adheres to a similar position (letter of the Federal Tax Service 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 fulfilling two obligations - to report the impossibility of withholding and to report the income of an individual, it is advisable to send the relevant certificates twice to the inspectorate in form 2-NDFL (for example, submit a certificate for 2016 with the sign “2” - no later than 03/01/2017 and a certificate for 2016 with the sign "1" - no later than 04/03/2017).

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

I note that liability for failure to submit a certificate (Article 126 of the Tax Code of the Russian Federation) can be avoided if the certificate with attribute “2” contained all the necessary information to be indicated in the certificate with attribute “1” (reg. FAS UO dated September 24, 2013 No. F09- 9209/13).

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

With regard to the information on the income of individuals from transactions with securities discussed in the previous question, there are some features of sending information if the withholding of personal income tax turned out to be impossible.

The tax agent is obliged to inform 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 following 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 amounts withheld?

If an individual submits a corresponding 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 December 1, 2014 No. 03-04-06/61255). At the same time, the Tax Code does not establish deadlines for issuing such a certificate, as well as liability for its non-issuance (untimely issuance).

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

In addition, the Law on Personal Data (Article 20 of the Federal Law of July 27, 2006 No. 152-FZ) requires the operator, who is also the employer who organizes and (or) carries out the processing of personal data, within a period not exceeding 30 calendar days from the date requests from the employee or his representative, give them the opportunity to familiarize themselves with personal data.

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

The following may be issued as a certificate of income received from transactions with securities:

• information on Form 2-NDFL, in which income from transactions with securities is reflected along with information on other income;
• information in the form of Appendix No. 2 to the corporate income tax declaration when supplemented with data on the tax agent (if there is income only from transactions with securities);
• two certificates: respectively, on “ordinary” income and information on income from transactions 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. The Tax Code does not establish liability for failure to comply with the form. For example, you can issue certificates to individuals in the form of a tax register developed by the organization that meets all legal requirements (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, for example, deductions for an individual, it is better to use form 2-NDFL.