PC "Taxpayer PRO"

PC "Taxpayer" - designed for accounting, preparation of accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, FSS, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCS) with an electronic digital signature (EDS).

Calendar

What's new?

A new document has been added to printed forms for pay slips - a journal for issuing pay slips

Implemented the ability to upload documents from the seller (invoices, UPD, Acts, TORG-12, etc.) to the information base of the program through electronic document management (EDM) according to approved formats (Accounting-EDO menu)

When calculating / recalculating vacation and compensation for vacation, printing of a non-unified form for calculating average earnings has been added

New indicators in the "Monitoring of the counterparty" section. Improved stability.

Added a new mode: "Salary and Personnel -> Dividend Accrual"

In the mode "Import from Buchsoft programs" added the ability to import from the software "Buchsoft Simplified System"

Implemented data import from BukhSoft software products. Menu "Settings and service", "Import, export", "Import from Buchsoft programs"

Implemented the output of the form P-4 (statistics) on magnetic media

Tax return on the estimated income of an individual (form 4-NDFL, knd 1151021). New format 5.03.

Tax return for value added tax (VAT, knd 1151001). New format 5.06.

A new form for corporate property tax. Format 5.05. Applicable from the first quarter of 2019.

A new mode has been added: Reporting, taxes and contributions -> 2-personal income tax -> Certificates to various OKTMO. Designed to generate 2-NDFL certificates for 2018 for various OKTMOs in different ranges of months

Terms of delivery of 2-personal income tax

2-NDFL is a certificate with information on the income of citizens and paid income tax for a specific period. It reflects the name, TIN, KPP and other details of the employer, full name, personal data of the employee (TIN, address, date of birth, passport data), as well as data on the employee's income, which is taxed at a rate of 13%.

Help 2-NDFL is requested by the Federal Tax Service for registration of tax deductions and control over the activities of economic entities, the PFR for the appointment and calculation of pensions, social protection authorities for the calculation of social benefits, banks for loans. Taxpayers are obliged to send a certificate to the fiscal authorities, observing the deadlines for submitting Form 2-NDFL.

What are the deadlines for submitting 2-personal income tax for 2018

The certificate is provided to the controlling structures once a year. The deadline for submitting 2-NDFL for 2018 is until 04/01/2019.

Reference submission options

If the entrepreneur or organization employs less than 25 people, the certificate can be sent on paper. If there are more than 25 employees, the reporting is submitted to the Federal Tax Service in electronic form.

You can find and download the 2-NDFL form in the Taxpayer PRO PC. A file of a certain format must be certified by the electronic signature of the head of the legal entity or individual entrepreneur.

Penalties for violating existing rules

Violation of tax legislation entails bringing the perpetrators to legal liability.

Failure to comply with the deadlines for reporting 2-NDFL is punishable by a fine of 200 rubles for each unsubmitted document. Distorted data in the certificate entails an administrative penalty of 300 to 500 rubles.

Service and PC "Taxpayer PRO" provide online filling of 2-personal income tax and submission of documents to regulatory services. Using the program, the accountant uses up-to-date reporting forms and detailed explanations, gets nice bonus features and free technical support.

What is the deadline for submitting 2-NDFL certificates in 2018? When to submit 2-NDFL certificates for 2017 to the IFTS? Have the deadlines for organizations and individual entrepreneurs changed? Did the change in the form of the 2-NDFL certificate affect the submission deadlines in 2018?

General Approach

When to submit certificates in the form 2-NDFL to the tax office? The answer to this question depends on the type of certificate being compiled. More precisely, on what number is entered in the "Attribute" field.

As a general rule, a 2-personal income tax certificate with sign 2 should be submitted no later than March 1 of the year following the year of income payment, and a certificate with sign 1 - no later than April 1 (clause 5 of article 226, clause 2 of article 230 of the Tax Code RF).

Recall that tax agents must submit 2-NDFL certificates. That is, those organizations and individual entrepreneurs who pay income to individuals. As a rule, these are employers. Moreover, you need to draw up a certificate for each person who receives income. If in 2017 you did not pay income to an individual from which personal income tax had to be withheld, then you do not need to submit a “zero” certificate of 2-personal income tax. For example, if your organization did not operate and did not pay salaries to employees or paid to an individual only non-taxable income specified in Art. 217 of the Tax Code of the Russian Federation.

In 2018, tax agents must also draw up and submit to the inspection quarterly calculations in the form of 6-NDFL.

2-NDFL in 2018: terms

For 2017, you need to submit 2-NDFL certificates to the tax office (clause 7, article 6.1 of the Tax Code of the Russian Federation):

• with sign 2 - no later than March 1, 2018;
• with sign 1 - no later than April 2, 2018 (since April 1, 2017 falls on Sunday, certificates can be submitted next Monday, clause 7 of article 6.1 of the Tax Code of the Russian Federation).

If you are late and do not submit 2-NDFL certificates to the IFTS on time, then in 2017 two fines can be immediately imposed:

• for an organization - 200 rubles for each certificate (clause 1, article 126 of the Tax Code of the Russian Federation);
• for an official of the organization - from 300 to 500 rubles (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Keep in mind that if an organization is liquidated or reorganized in the middle of the year, then such a certificate must be submitted for the period from the beginning of the tax period until the date of liquidation or reorganization (clause 3 of article 55 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 26, 2011 No. ED- 4-3/17827). Accordingly, if in 2018 the liquidation or reorganization ends before the above dates, then reporting may be required earlier.

Where to submit certificates: principle

As a general rule, certificates of 2-NDFL must be submitted to the Federal Tax Service at the place of registration of your organization (at the place of residence of the individual entrepreneur) (clause 2 of article 230 of the Tax Code of the Russian Federation). If the organization has separate divisions, then for the employees of these divisions and for individuals with whom the division has entered into civil law contracts, certificates must be submitted to the Federal Tax Service Inspectorate, where the separate division is registered (clause 2, article 230 of the Tax Code of the Russian Federation).
If you are an individual entrepreneur and apply UTII or (and) PSN, then for employees who are engaged in activities on UTII and PSN, certificates must be submitted to the tax office, where the individual entrepreneur is registered precisely as a payer of UTII and tax under PSN (paragraph 2 of article 230 of the Tax Code of the Russian Federation).

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 appendix. At the very beginning of the document, data are provided on the tax agent, in section 1 - information on the individual in respect of which the certificate is being filled out, in section 2 - information on the total amount of 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:

• no later than March 1 (clause 5, article 226 of the Tax Code of the Russian Federation), certificates should be submitted for those persons on whose income the tax agent was not able 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.

When should employers submit certificates 2-NDFL and 6-NDFL for 2017 to the IFTS? What are the deadlines for 2018?

Deadline for submission of 2-personal income tax in 2018

Tax agents (organizations and individual entrepreneurs) must submit certificates of income of employees in the form 2-NDFL no later than April 1 (clause 2 of article 230 of the Tax Code). During this period, 2-personal income tax is handed over with sign 1. However, April 1, 2018 is Sunday. Therefore, the deadline is shifted to April 2, 2018 (Monday).

If during 2017 employees could not withhold personal income tax, then certificates are submitted with sign 2. The deadline is March 1, 2018.

You can report for 2017 using both the old and the new form. The new certificate 2-NDFL is valid from February 10 (Order of the Federal Tax Service No. ММВ-7-11/19 dated January 17, 2018). But the Federal Tax Service allowed to submit information for 2017 in both the new and the old form. The new form is preferable. It is necessary to indicate less data in it, which will simplify filling in and eliminate errors.

For being late with 2-NDFL certificates, the tax authorities will fine the company or individual entrepreneur for 200 rubles. (Clause 1, Article 126 of the Tax Code).

Deadline for 6-personal income tax in 2018

The annual calculation of the amounts of income tax for individuals in the form 6-NDFL is submitted no later than April 1 (clause 2 of article 230 of the Tax Code). However, as we said, April 1st is Sunday. Therefore, the delivery is shifted to April 2, 2018.

The Federal Tax Service has amended the form 6-NDFL. Order of the Federal Tax Service of January 17, 2018 No. ММВ-7-11/ [email protected], which approved the changes, was published on 25 January. Changes to the form will officially take effect in two months - from March 25. But inspectors are already ready to accept 6-personal income tax for 2017 in an updated form.

For violation of the deadlines for the delivery of 6-personal income tax, a fine of 1000 rubles. for each full and incomplete month of delay (clause 1.2 of article 126 of the Tax Code).

We talked about why we need a 2-personal income tax certificate in. In this material, we will give an example of filling out a certificate and recall the deadlines for its submission for 2016.

Form 2-NDFL for 2016

The form of information on the income of an individual "Certificate of income of an individual" (form 2-NDFL) was approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected]

You can download the help file in Excel format.

The same Order of the Federal Tax Service approved the procedure for filling out the 2-NDFL certificate.

At the same time, when filling out certificates for 2016, it is necessary to take into account those entered by Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11 / [email protected] in Order No. ММВ-7-11 dated 10.09.2015 [email protected]"On approval of codes for types of income and deductions". This means that when preparing certificates for 2016, it is recommended to indicate new codes of income and deductions (Information of the Federal Tax Service “On approval of codes for types of income and deductions”). If this is difficult, you can submit personal income tax returns, indicating new codes only for income and deductions from 12/26/2016.

Deadline for submission of 2-personal income tax for 2016

The answer to the question of when to hand over 2-personal income tax for 2016 is contained in paragraph 2 of Art. 230 of the Tax Code of the Russian Federation.

Certificates of income of individuals for the past calendar year are submitted no later than April 1 of the next year.

Considering that 04/01/2017 is a Saturday, the deadline for submitting 2-NDFL certificates for 2016 is 04/03/2017 (clause 7, article 6.1 of the Tax Code of the Russian Federation).

We also recall that if it is impossible to withhold personal income tax from the taxpayer during 2016, the tax agent must, no later than March 1, 2017, provide a 2-personal income tax certificate with the sign “2” to the individual himself, and also hand it over to his tax office. It must indicate the amount of income from which tax has not been withheld, and the amount of tax not withheld (clause 5, article 226 of the Tax Code of the Russian Federation).

At the same time, before 04/03/2017, the tax agent will have to submit a 2-NDFL certificate with the sign "1" and for those taxpayers for whom it was handed over on the right with the sign "2" and the tax was not withheld.