What should a tax agent do if it is impossible to withhold personal income tax. What should a tax agent do if it is impossible to withhold personal income tax Message about the impossibility of withholding personal income tax

Certificate 2-NDFL for 2016 with sign 2 or a message about the impossibility of withholding personal income tax must be submitted no later than March 1. Help 2-NDFL has changed. Form, sample filling, see the article.

When to inform inspectors about the impossibility of withholding personal income tax for 2016

The organization is obliged to withhold personal income tax from payments to individuals in respect of which it is a tax agent (clauses 1, 2, article 226, article 226.1 of the Tax Code of the Russian Federation). But this is not always possible. For example, if a company gave a non-monetary gift to an outsider, it has nothing to withhold tax from. In this case, the paid income, of which the tax agent did not (cannot withhold) personal income tax, should be reported to the tax office. The deadline for submitting notifications is no later than March 1 of the next year (clause 5 of article 226 of the Tax Code of the Russian Federation).

In addition to the tax inspectorate, the taxpayer who received income is also notified of the impossibility to withhold personal income tax (letters of the Ministry of Finance of Russia dated March 12, 2013 No. 03-04-06 / 7337, the Federal Tax Service of Russia dated October 19, 2015 No. BS-4-11 / 18217 ).

Important!

A special procedure is provided for messages about the impossibility of withholding personal income tax on transactions with securities. The deadline for submitting such reports depends on what happened first:

• a month has elapsed from the date of the end of the tax period in which the tax was not withheld;
• the last contract between the person and the tax agent, under which personal income tax was charged, has expired.

In the first case, the message must be sent to the tax office before March 1 of the next year. In the second, the inspection must be notified within a month from the date of expiration of the contract, under which personal income tax was charged (clause 14, article 226.1 of the Tax Code of the Russian Federation).

In what form to inform the inspectors about the impossibility of withholding personal income tax

Reports of the impossibility of withholding tax are submitted in the form 2-NDFL (clause 2 of the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485). In the "Attribute" field, enter the number 2. These messages must be transmitted in the same order as information on paid income (clause 1 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3 / 576). The calculated amount of tax is put down on line 5.3 "Amount of tax calculated". It is also transferred to line 5.7 "The amount of tax not withheld by the tax agent." Income from which tax was not withheld is reflected in section 3 of the certificate.

After the tax agent has notified the tax inspectorate and the taxpayer of the impossibility of withholding personal income tax, he should not withhold the missing amount of tax. Even if he gets the chance later. If the notification is filed in a timely manner, then the tax agent is not charged penalties for the amount of unwithheld personal income tax. A person will have to pay off the debt on their own on the basis of a tax notice sent to them by the inspection. The tax payment deadline is no later than December 1 of the year following the one in which he received income.

How certificates 2-NDFL have changed (feature 2)

Not later than March 1, 2017, certificates 2-NDFL must be sent to the inspection and employees about the impossibility of withholding tax for 2016. See how to fill them out. Read how these certificates differ from the usual ones.

Tax. In certificates 2-NDFL, which the company submits no later than March 1, it is necessary to show only the tax not withheld from the employee (clause 5, article 226 of the Tax Code of the Russian Federation). This often happens with laid-off employees who have had their personal income tax recalculated or their debt written off. In ordinary 2-NDFL certificates, the company reflects all tax calculated, withheld and transferred in 2016 (clause 2 of article 230 of the Tax Code of the Russian Federation).

Term. You must submit a certificate of unwithheld tax by March 1, 2017 inclusive. And ordinary certificates - no later than April 3, 2017. The law specifies the deadline for April 1, but in 2017 it is a day off. Therefore, the deadline is postponed to the next working day.

Sign. If it is impossible to withhold personal income tax, put sign 2 in the 2-personal income tax certificate (section II of the Procedure, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485). In ordinary references, indicate sign 1.

Format. A 2-NDFL certificate of impossibility to withhold tax can be sent electronically. But there is no such requirement in the Tax Code of the Russian Federation. Therefore, you can also submit it on paper (letter of the Federal Tax Service of Russia dated April 18, 2011 No. KE-4-3 / 6132). Submit the usual 2-NDFL electronically if you paid income to 25 employees or more.

Recipients.A certificate with sign 2 must be submitted to the tax office and transferred to the debtor. After that, you do not need to withhold the missing amount of tax. Even if the opportunity arises. The IFTS will send a notification to the individual, on the basis of which he will pay the tax himself until December 1 (clause 6 of article 228 N To RF ). Regular 2-personal income tax certificates must be submitted only to the tax office. And they are issued to employees only upon application (paragraph 3 of article 23 0 Tax Code of the Russian Federation).

A sample of filling out a certificate 2-NDFL with sign 2 in 2017

Carefully!
Penalty for each failed certificate 2-NDFL 200 rubles. And for errors in it - 500 rubles.

What income codes to reflect in 2-personal income tax

In certificates for 2016, reflect the new income codes. We have listed them in a table:

	Name of income
	Dividends
	Interest, including discount received on any type of debt obligation, except for: - interest on mortgage-backed bonds issued before January 1, 2007; - interest received on deposits in banks; - income received from the redemption of a promissory note
	Incomes of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007
	Other insurance payments under insurance contracts
	Insurance payments under insurance contracts in the form of payment for the cost of sanatorium and resort vouchers
	Income in the form of an excess of insurance payments over insurance premiums multiplied by the average annual refinancing rate of the Bank of Russia for each year, under a voluntary life insurance agreement, except for voluntary pension insurance agreements (subclause 2, clause 1, article 213 of the Tax Code of the Russian Federation)
	Income in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance) exceeding the market value of the insured property or the cost of its repair, taking into account the paid insurance premiums (clause 4, article 213 of the Tax Code of the Russian Federation)
	Insurance premiums under insurance contracts that are paid for individuals from their own funds: - employers; - organizations (entrepreneurs) that are not employers
	Income in the form of cash (redemption) amounts paid under insurance contracts (except for voluntary pension insurance contracts), in case of early termination of insurance contracts in terms of exceeding the amounts of insurance premiums paid by the taxpayer
	Income in the form of cash (redemption) amounts paid upon termination of the voluntary pension insurance contract, reduced by the amount of insurance premiums paid by the taxpayer, in respect of which the social tax deduction provided for by subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation was not provided
	Income in the form of cash (redemption) amounts paid upon termination of the contract of non-state pension provision
	The amounts of insurance premiums in respect of which the payer was granted a social tax deduction provided for by subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (upon termination of the voluntary pension insurance contract)
	The amounts of insurance premiums in respect of which the payer was provided with a social tax deduction provided for by subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (upon termination of the contract for non-state pension provision)
	Pensions paid under contracts of non-state pension provision and concluded: - organizations and other employers with Russian non-state pension funds; - citizens with Russian non-state pension funds in favor of other persons
	Income received from the lease or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks)
	Income received from operations with securities circulating on the organized securities market
	Income from operations with securities not traded on the organized securities market
	Traded in the organized market and
	Income from operations with derivative financial instruments not traded on an organized market
	securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices
	Income received from transactions with securities that are not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities
	Income in the form of interest on a loan received from a set of REPO transactions
	Income in the form of interest received in the tax period on a set of loan agreements
	Income from transactions related to the opening of a short position, which is the object of REPO transactions
	Income received from the sale of shares in the authorized capital of the organization
	Income received as a result of the exchange of securities transferred under the first part of REPO
	Income in the form of the actual value of a share in the authorized capital, paid upon the withdrawal of a participant from the organization
	Income received from operations with securities, circulating
	Income from operations with securities, not negotiable in the organized securities market accounted for on an individual investment account
	Income from operations with derivative financial instruments, which apply in the organized market and whose underlying assets are securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices held in an individual investment account
	Income from operations with derivative financial instruments, not negotiable in the organized securities market accounted for on an individual investment account
	Income from operations with derivative financial instruments, which apply in the organized market and whose underlying asset is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices, accounted for on an individual investment account
	Income received from operations with securities that are not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities recorded on an individual investment account
	Income received from the assignment of rights of claim under an agreement on participation in shared construction (an agreement on investing in shared construction or under another agreement related to shared construction)
	Income in the form of interest on a loan received from a set of REPO transactions recorded on an individual investment account
	Income in the form of interest received in the tax period on a set of loan agreements recorded on an individual investment account
	Income from transactions related to the opening of a short position, which is the object of REPO transactions, recorded on an individual investment account
	Income received as a result of the exchange of securities transferred under the first part of the REPO accounted for on an individual investment account
	Remuneration for the performance of labor or other duties; monetary allowance, monetary allowance not subject to paragraph 29 of Article 217 of the Tax Code of the Russian Federation and other taxable payments to military personnel and categories of individuals equated to them. In addition to payments under civil law contracts
	Remuneration of directors and other similar payments received by members of the management body of the organization (board of directors or other similar body)
	Amounts of bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements (paid not at the expense of the organization's profits, not at the expense of special-purpose funds or targeted income)
	Amounts of remuneration paid out of the profits of the organization, special-purpose funds or earmarked revenues
	Payments under civil law contracts (excluding royalties)
	Vacation
	Author's remuneration for the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques
	Author's fees for the creation of musical works: - musical stage works (operas, ballets, musical comedies); - symphonic, choral, chamber works; - works for a brass band; - original music for film, television and video films and theatrical productions
	Remuneration to heirs (successors) of authors of works of science, literature, art, as well as discoveries, inventions and industrial designs
	Temporary Disability Benefits
	Income from: - leasing or other use of any vehicles (including sea, river, aircraft and cars) for transportation; - fines and other sanctions for demurrage (delay) of vehicles at loading (unloading) points; - leasing or other use of pipelines, power lines (TL), fiber optic, wireless communication lines, other means of communication, including computer networks
	Payment by organizations or individual entrepreneurs for goods (works, services) or property rights, including utilities, food, recreation, education for an individual
	Income in kind, in the form of full or partial payment for goods, work performed, services rendered in the interests of an individual
	Payment in kind
	Material benefit received from savings on interest for the taxpayer's use of borrowed (credit) funds received from organizations or individual entrepreneurs
	Material benefit received from the acquisition of goods (works, services) under civil law contracts from individuals, organizations and individual entrepreneurs that are interdependent in relation to the taxpayer
	Material benefit received from the acquisition of securities
	Material benefit received from the acquisition of derivative financial instruments
	Financial assistance (excluding financial assistance indicated in codes 2760, 2761 and 2762)
	The cost of gifts
	The cost of prizes in cash and in kind received at competitions and competitions held on the basis of decisions of the Government of the Russian Federation, other state authorities (local government)
	The cost of winnings and prizes received at competitions, games and other events for the purpose of advertising goods, works and services
	The value of prizes in cash and in kind received in contests and competitions. Provided that these events are not carried out by decisions of the Government of the Russian Federation and other state authorities (local self-government) and not for the purpose of advertising goods (works and services)
	Financial assistance provided by employers to their employees, as well as to former employees who left due to retirement due to disability or old age
	Financial assistance provided to the disabled by public organizations of the disabled
	Amounts of one-time material assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption, adoption) of a child
	Reimbursement (payment) by employers of the cost of purchased medicines prescribed by the attending physician to the following persons: - to your employees; - spouses of employees; - parents and children of employees; - former employees (pensioners by age); - disabled people
	Reimbursement of the cost of medicines purchased by the taxpayer (payment for the taxpayer) prescribed by the attending physician in other cases not subject to paragraph 28 of Article 217 of the Tax Code of the Russian Federation
	The amount of assistance (in cash and in kind), as well as the value of gifts received: - veterans of the Great Patriotic War; - invalids of the Great Patriotic War; - widows of servicemen who died during the war with Finland, the Great Patriotic War, the war with Japan; - widows of deceased invalids of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos; - former juvenile prisoners of concentration camps, ghettos and other places of detention created by the Nazis and their allies during the Second World War
	Interest (discount) received upon payment of a promissory note presented for payment
	Income received from operations with foreign currency
	Income in the form of winnings received in the bookmaker's office and sweepstakes
	Interest on deposits in banks
	Income in the form of payment for the use of funds of members of a credit consumer cooperative (shareholders) Interest on the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative (since January 1, 2011)
	Other income. For example: scholarships; Compensation for late wages (in excess of the minimum amount)

How to fill out a 2-NDFL certificate with sign 2

Look at the sample certificate 2-NDFL on the impossibility of withholding personal income tax:

If you do not inform the IFTS about the impossibility of withholding personal income tax, inspectors can find out about this during an on-site inspection. Then they have the right to fine you for each unsubmitted certificate by 200 rubles. (Article 126 of the Tax Code of the Russian Federation).

Do I need to submit information to the tax office about the impossibility of withholding personal income tax from the income of an individual from whom a car was bought?

No, it doesn `t need.

It is required to submit information in the form 2-NDFL only if there is an obligation to withhold personal income tax in principle and it cannot be fulfilled. In the case under consideration, these obligations do not arise from the buyer. Personal income tax on income from the sale of a car, an individual seller must pay on his own.

The organization-buyer is not obliged to calculate, withhold, transfer personal income tax and even more so report to the tax office about these amounts. The duties of a tax agent when buying property from individuals do not arise. This directly follows from paragraphs 1 and 2 of Article 226, subparagraph 2 of paragraph 1 of Article 228 of the Tax Code of the Russian Federation.

A special procedure is provided for filing reports of the impossibility of withholding personal income tax on transactions with securities. The deadline for submitting such reports depends on what happened first:

– a month has elapsed from the date of the end of the tax period in which the tax was not withheld;

- the last contract between the person and the tax agent, under which personal income tax was accrued, has expired.

In the first case, the message must be sent to the tax office before March 1 of the year following the expired tax period. In the second, the inspection must be notified within a month from the date of expiration of the contract, under which personal income tax was accrued.

This is stated in paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation.

Submit reports of the impossibility of withholding tax on forms in the form 2-NDFL (clause 2 of the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / 485) indicating the number 2 in the “Sign” field. These messages must be transmitted in in the same manner as information on paid income (clause 1 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576).

After the tax agent has notified the tax inspectorate and the taxpayer of the impossibility of withholding personal income tax, he should not withhold the missing amount of tax. Even if he gets the chance later. If the notification is filed in a timely manner, then the tax agent does not accrue penalties for the amount of unwithheld personal income tax. A person will have to pay off the debt on their own no later than July 15. This follows from the provisions of paragraph 4 of Article 228 of the Tax Code of the Russian Federation, paragraph 2 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 and is confirmed by letters from the Ministry of Finance of Russia dated March 12, 2013 No. 03-04-06 / 7337, dated November 17, 2010 No. 03-04-08 / 8-258, dated February 9, 2010 No. 03-04-06 / 10-12 and the Federal Tax Service of Russia dated August 22, 2014 No. SA-4-7 / 16692.

Situation: Is the organization obliged to notify the employee of the need to pay personal income tax on his own, if he has already been notified of the impossibility of withholding tax from his income?

No, you don't have to. But on its own initiative, the organization can bring such information to the employee.

The fact that the tax agent cannot withhold personal income tax from the paid income, he is obliged to notify the tax inspectorate and the taxpayer himself. Reports of the impossibility of withholding tax are submitted on forms in the form 2-NDFL with the number 2 indicated in the “Sign” field. This is stated in paragraph 5 of Article 226 of the Tax Code of the Russian Federation.

There is no separate standard form for reporting to an employee about the impossibility of withholding personal income tax. Moreover, Article 226 of the Tax Code of the Russian Federation does not contain provisions that would oblige the organization to inform the employee in writing about the reasons for the impossibility of withholding personal income tax and his obligation to pay tax on his own. However, on a voluntary basis, the organization may transfer this information to the employee in the form of a message, notification, or explanatory note to the 2-NDFL form.

Situation: Do I need to re-submit Form 2-NDFL at the end of the year, if the tax agent had previously notified the inspectorate that it was impossible to withhold personal income tax from the income paid? Additional income was not paid to the person during the year.

Yes need.

Submission of information about the impossibility of withholding personal income tax from a citizen during the year does not relieve the tax agent from the obligation to submit certificates in the form 2-personal income tax at the end of the tax period (clause 2, article 230 of the Tax Code of the Russian Federation). Such clarifications are contained in the letters of the Ministry of Finance of Russia dated December 29, 2011 No. 03-04-06 / 6-363, the Federal Tax Service of Russia dated October 29, 2008 No. 3-5-04 / 652 and dated September 18, 2008 No. 3- 5-03/513. At the same time, the amounts of income and calculated tax (including unwithheld tax), which were previously reflected in the 2-NDFL certificate with feature 2, are indicated in annual certificates with feature 1 (letter of the Ministry of Finance of Russia dated October 27, 2011 No. 03- 04-06/8-290).

Advice: there are grounds that exempt tax agents from re-submitting 2-NDFL certificates in respect of income from which it is impossible to withhold tax. They are as follows.

If the organization informed the tax inspectorate about a person’s income from which it is impossible to withhold tax, and if the organization did not pay any additional income to this person by the end of the year, it is not necessary to send a second 2-NDFL certificate to the inspectorate. The presence of different features for classifying the same income does not affect the composition of the information reflected in the initial certificate. Having handed over the certificate 2-NDFL with sign 2, the tax agent fulfilled the requirements established by paragraph 5 of Article 226 and paragraph 2 of Article 230 of the Tax Code of the Russian Federation. The organization should not duplicate the same information in the 2-NDFL certificate with sign 1: the tax legislation does not provide for the repeated fulfillment of the same obligations. Therefore, the penalties provided for in paragraph 1 of Article 126 of the Tax Code of the Russian Federation should not be applied in this situation.

Most likely, the tax inspectorate will not agree with such an interpretation of the legislation. Then the tax agent will have to defend the refusal to re-submit reports of the impossibility of withholding personal income tax in court. In arbitration practice, there are examples of court decisions confirming the legitimacy of such an approach (see, for example, the decisions of the Arbitration Court of the Ural District of September 8, 2015 No. Ф09-5794 / 15, the FAS of the Ural District of September 24, 2013 No. Ф09-9209 / thirteen).

An example of a tax inspectorate notification that an organization cannot withhold personal income tax from the income of employees who have become non-residents

Citizen of Moldova A.S. Kondratiev has been working in the organization under an employment contract since January 2014. In the period from January to July and from November to December 2014, Kondratiev lived in Russia.

The organization monthly pays Kondratiev a salary in the amount of 10,000 rubles.

From January to March 2015 (inclusive), the employee was on a business trip abroad.

For the period from January to June, Kondratiev received a salary in the amount of 60,000 rubles. Kondratiev did not receive other income subject to personal income tax.

Kondratiev has no children, so he is not provided with standard tax deductions.

The amount of personal income tax withheld and transferred to the budget amounted to 7800 rubles. (60,000 rubles × 13%).

As of July 30, 2015, Kondratiev lost his tax resident status (during the previous 12 consecutive months he spent less than 183 calendar days in Russia).

In connection with the change in the tax status of Kondratiev, the accountant recalculated the previously calculated personal income tax at a rate of 30 percent.

In July, Kondratiev received a salary of 10,000 rubles.

The calculated amount of personal income tax to be withheld for July was:
(60,000 rubles + 10,000 rubles) × 30% - 7,800 rubles. = 13,200 rubles.

The amount of tax withheld cannot exceed 50 percent of the amount of payment in cash (paragraph 2, clause 4, article 226 of the Tax Code of the Russian Federation). Therefore, the maximum amount of personal income tax that an organization can withhold from Kondratyev's income for July 2015 is 5,000 rubles. (10,000 rubles × 50%).

The unwithheld amount of tax amounted to 8200 rubles. (13,200 rubles - 5,000 rubles). In accordance with paragraph 5 of Article 226 of the Tax Code of the Russian Federation, on March 1, 2016, the organization sent a message to the tax office about the impossibility of withholding tax from Kondratiev and notified Kondratiev himself about this.

Situation: whether it is necessary to submit information to the tax office about the impossibility of withholding personal income tax from the income of an individual from whom a car was bought?

No, it doesn `t need.

It is required to submit information in the form 2-NDFL only if there is an obligation to withhold personal income tax in principle and it cannot be fulfilled. In the case under consideration, these obligations do not arise from the buyer. Personal income tax on income from the sale of a car, an individual seller must pay on his own.

The organization-buyer is not obliged to calculate, withhold, transfer personal income tax and, moreover, report to the tax inspectorate about these amounts. The duties of a tax agent when buying property from individuals do not arise. This directly follows from paragraphs 1 and 2 of Article 226, subparagraph 2 of paragraph 1 of Article 228 of the Tax Code of the Russian Federation.

The following recommendations will help you figure out when you need to perform the duties of a tax agent:

• In what cases does a citizen have an obligation to calculate personal income tax .

Situation: what to do with the amount of personal income tax that cannot be recovered due to the death of an employee?

Do not notify the tax inspectorate of the impossibility of withholding personal income tax due to the death of an employee.

If prior to the death of an employee, personal income tax was not withheld from his income, then after death he does not need to be withheld. The death of an employee leads to the termination of his obligations to pay personal income tax (clause 3, article 44 of the Tax Code of the Russian Federation). When submitting information about the employee's income at the end of the year, it is advisable to indicate for what reason personal income tax was not withheld. Such explanations were given by the Ministry of Finance of Russia in a letter dated January 18, 2006 No. 03-05-01-04/4.

Help 2-NDFL is recognized as a universal document, because:

• on the one hand, it is a form of reporting to the tax authorities;
• on the other hand, it is included in the package of documents required by an individual to be submitted at the request of various institutions to justify income.

How to get a 2-personal income tax certificate? Legal entities independently fill out and print it out at the request of an individual. If a personal income tax certificate is necessary for a student of a higher educational institution, it is obtained from the dean's office, and the working person receives it from the employer.

For information on where else to request the specified paper, read the material “Where can I get (get) a 2-NDFL certificate?” .

Where might you need help? To any authority where information about income is required. For example, when applying for a loan at a credit company, a 2-NDFL certificate is submitted along with the loan application, in which the bank can see the solvency of the future debtor.

Read more in the materials:

• « Help 2-NDFL in the form of a bank ;
• “Checking by banks of a 2-NDFL certificate for a loan.

Sometimes a company requests an application from an employee addressed to the head with a 2-NDFL certificate attached. For example, such a situation may arise when a citizen enters a new job.

How to request this form and what you need to pay attention to when preparing it, is described in the material "Sample application for issuing a certificate 2-NDFL" .

If the organization opposed to issue a personal income tax certificate, we recommend that you read the publication "The procedure for issuing a 2-NDFL certificate to an employee" .

And on the basis of what data employers form 2-personal income tax certificates, read the material « How to prepare reports and calculate personal income tax for the year? » .

Where to download the certificate form 2-NDFL 2018-2019 for free

Any employer needs to take note that when filling out a 2-NDFL certificate, the main thing is not to make a mistake in choosing one form or another of the document, since officials often update reporting forms. Another change occurred with the document for 2018, which is handed over in 2019. For it, a new form of certificate 2-NDFL is used, or rather two new forms. One of them is intended for reporting to the IFTS, the second for issuing to an individual.

You can download both forms. And you will find comments from the Federal Tax Service on the application of new forms.

What the new form and sample certificate 2-NDFL 2018-2019 look like

For 2018, personal income tax certificates are issued on a form, approved. by order of the Federal Tax Service of Russia dated 02.10.2018 No. ММВ-7-11/ [email protected] You can download this 2-personal income tax form on our website by clicking on the link .

Often there is difficulty in choosing the right form to reflect adjustments to the 2-NDFL certificate previously submitted to the IFTS.

If for some reason you need to make adjustments to the personal income tax certificate for the last year, then adjustments are made to 2-personal income tax on the form that was valid in the tax period for which information is submitted. This is stated in the article “For clarifying information, 2-NDFL is the former form” .

You can find the form and sample 2-personal income tax for 2017, and for 2015-2016.

Help 2-NDFL is issued using:

• specialized software;

The material is devoted to this in more detail. "How to make a 2-personal income tax certificate correctly" .

• online services.

Help contains information:

• about the employer;
• individuals;
• paid income ( read more about income codes for them in this article );
• the amount of deductions;
• calculated and withheld or unwithheld personal income tax.

We advise you to study our publication "Tax deduction codes for personal income tax - table for 2018-2019" .

In more detail, the composition of the 2-NDFL certificate and its sample are presented in the article "Certificate on the 2-NDFL form for the year - sample filling" .

Important in the 2-NDFL certificate is the column “Sign”, which determines whether or not a deduction was made.

About the types and decoding of the symbols affixed in the indicated column, read the material “Fill in the sign of the taxpayer in the 2-NDFL certificate” .

For information on what incomes of employees employers do not need to send a personal income tax certificate to the tax, read this material .

Ready and printed certificate requires the approval of the responsible employees of the enterprise.

For information on who performs this duty, read the article. “Who has the right to sign the 2-NDFL certificate?” .

You can also read the comments on filling out personal income tax certificates prepared for individual entrepreneurs.

Details - in the material "Features of the 2-NDFL certificate for individual entrepreneurs" .

To submit a report for 2018, you can download the 2-NDFL certificate on our website using the link.

To which IFTS is the 2-NDFL form submitted if the taxpayer has changed his legal address?

The answer to this question can be found in the note "How to submit personal income tax reporting when changing address" .

Currently, it is possible to transfer a personal income tax certificate to the IFTS in 2 ways:

• on paper;
• in electronic form via TCS.

You will learn about the deadlines set for the delivery of certificates from the publications:

For more information on liability measures provided for by law, read the article. “What is the responsibility for not submitting 2-personal income tax?” .

So, the 2-NDFL certificate is currently very popular, and first of all, due to the fact that this document can assess the financial condition of an individual. Would you like to stay up to date with legislative developments related to this report? Follow the news in our section

When and in what form it is necessary to report on unwithheld personal income tax, is it possible to report on unwithheld personal income tax in 2016 on paper, where to submit 2-personal income tax certificates - the answers to these and other questions are in the article. We also provided a sample of filling out a certificate in the form 2-NDFL when it is impossible to withhold personal income tax by a tax agent.

Form and deadline for reporting unwithheld personal income tax

Income received and unwithheld tax must be reported to the inspectorate in the form 2-NDFL (approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. MMV-7-3 / [email protected]). The reference is labeled 2. The deadline for filing information about the impossibility of withholding personal income tax has been extended by a month. The basis is paragraph 5 of Article 226 of the Tax Code of the Russian Federation (as amended by Federal Law No. 113-FZ of 02.05.15). The changes have been in effect since 2016. That is, the impossibility of withholding personal income tax from the employee will have to be reported to the inspection not by January 31, but by March 1, 2016. During this period, you can submit certificates already for 2015.

Certificates of unwithheld personal income tax on paper

References 2-NDFL must be submitted electronically via the Internet. This is a general rule to which there is an exception. We are talking about cases where the number of employees who received income in the company does not exceed 25 people. The new procedure has been in force since January 1, 2016, established by Article 230 of the Tax Code of the Russian Federation (as amended by Federal Law No. 113-FZ of May 2, 2015). If the number of people is less than 25, certificates can be submitted on paper.

Is it possible to submit certificates of 2 personal income tax with sign 2 in paper form, if the number of employees who failed to withhold tax is less than 25 people, the Tax Code does not specify. Even if the number of all employees of the company is above the standard values. We believe that it is possible. The requirement does not apply to information about unwithheld personal income tax. There are no restrictions in the order in which information is presented (approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. MMV-7-3 / [email protected]). Therefore, on paper, you can take an unlimited number of certificates. True, inspections may require more than 25 certificates only in electronic form.

Certificates 2-NDFL with sign 2 for branch employees

For branch employees, 2-NDFL certificates are sent by a tax agent, that is, the head office of the company. But the information must be submitted to the inspection in which the unit is registered (letter of the Federal Tax Service of Russia dated May 30, 2012 No. ED-4-3 / [email protected]).

Help 2-NDFL with sign 1

If, for example, a company gave expensive gifts to former employees, it is safer to file a certificate with feature 1. It is not clear from the code whether it is necessary to file a 2-personal income tax with feature 1 for a physicist if the company has already reported all income received in the certificate of unwithheld tax. According to the Ministry of Finance, it is necessary (letter dated 01.12.2014 No. 03-04-06/61283). If you do not report again, a fine is not excluded - 200 rubles for each certificate (clause 1, article 126 of the Tax Code of the Russian Federation). But in court it is possible to cancel it (decree of the Arbitration Court of the Ural District dated 10.09.14 No. F09-5625 / 14).

If a company gave an employee a valuable gift in December, but could not withhold personal income tax, it has the right to withhold tax from the January salary if it pays income before submitting information about the unwithheld personal income tax. The tax period for personal income tax is a year, but, according to officials, the tax can also be withheld from next year's income. The main thing is to be in time before filing a certificate of unwithheld tax, that is, no later than February 2 (letter of the Ministry of Finance of Russia dated March 12, 2013 No. 03-04-06 / 7337).

Withholding personal income tax if the employee has changed the address of registration

If a former employee has changed his address, but the company does not know him, you must report the unwithheld personal income tax at the previous address. The company is not required to track the new addresses of former employees.

All organizations and individual entrepreneurs paying income to individuals are required to withhold personal income tax from these incomes, since, according to paragraphs 1 and 2 of Art. 226 of the Tax Code of the Russian Federation, they are recognized as tax agents.

But there are situations when it is not possible to withhold income tax.

For example, when paying salaries in kind or generating income in the form of material benefits (debt forgiveness, presenting a gift worth more than 4 thousand rubles). Personal income tax may not be withheld as a result of an error in the calculation.

The impossibility of withholding tax and the amount of debt must be reported no later than March 1 of the next year (clause 5 of article 226 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-04-06 / 17225, Federal Tax Service of the Russian Federation dated March 30, 2016 No. BS- 4-11/5443).

The message about the impossibility of withholding tax is the form 2-NDFL with the sign "2".

From the moment of notification, the obligation to pay tax is assigned to the individual, and the organization ceases to perform the functions of a tax agent (letter of the Federal Tax Service of the Russian Federation dated 02.12.2010 No. ShS-37-3 / [email protected]).
The tax must be paid by the taxpayer himself when submitting to the IFTS at the place of his location a tax return for personal income tax (letter of the Federal Tax Service of the Russian Federation dated 22.08.2014 No. SA-4-7 / 16692).

Since the deadline is approaching, we decided to talk in more detail about the rules for filling out the 2-NDFL certificate if it is impossible to withhold tax.

Failure to withhold personal income tax as a result of a counting error

In case of an error with the calculation, it is necessary to withhold tax until the end of the year from the following cash payments to individuals.

If by the end of the year this is no longer possible (for example, an error in the calculations was revealed in December), the individual must be informed of the impossibility of withholding tax and his tax office (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation).
At the same time, they can be fined for non-withholding only if, when paying income to an individual, it was possible to withhold tax. If there was no such possibility (for example, income was paid in kind), then it cannot be held liable. But if such an opportunity appeared before the end of the year, and the tax agent still did not withhold the tax, in this case he also faces a fine (Article 123 of the Tax Code of the Russian Federation, clause 21 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

If personal income tax is not withheld from payments to a dismissed employee during the final settlement with him and there were no payments to him until the end of the year, the organization should also send a message about the impossibility of withholding personal income tax to the inspection and this employee (Article 216, clause 5 of Article 226 of the Tax Code of the Russian Federation ).

Deadline for filing 2-NDFL

If the 2-NDFL certificate reflects information on income from which tax has not been withheld, then the deadline for its submission differs from the usual certificate, namely, until March 1 of the year following the reporting year (Article 216, clause 5 of Article 226 of the Tax Code of the Russian Federation, section II of the Procedure for filling out the certificate 2-NDFL).

In case of violation of the deadline for filing a certificate, inspectors can charge a fine - 200 rubles for each certificate.

If the last day of the deadline falls on a weekend, then the last day for submitting a 2-NDFL certificate will be the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Who and how to send a hold message

The peculiarity of issuing a 2-NDFL certificate when it is impossible to withhold tax is only that:

- in the "Sign" field, code 2 is indicated instead of the usual code 1. The sign "2" means that the 2-NDFL certificate is submitted as a message to the tax office that income has been paid to an individual, but tax has not been withheld from it (clause 5, article 226 of the Tax Code of the Russian Federation);

- in section 3 - the amount of income from which tax is not withheld;

- in section 5 - the amount of tax calculated but not withheld.

The form must be sent to:

• an individual whose income is not subject to personal income tax;
• to the tax authority (clause 5, article 226 of the Tax Code of the Russian Federation).

A message to an individual can be sent in any way that can confirm the fact and date of sending the message. The specific method of tax legislation is not defined.
We recommend that you send a valuable letter with a list of attachments or hand it in person and receive a receipt on a copy of the document indicating the date of delivery.

A message is sent to the tax authority (clause 5 of article 226, clause 2 of article 230, clause 1 of article 83 of the Tax Code of the Russian Federation):

• organization - at its location, and if the message is submitted in relation to a person working in its separate subdivision - at the location of this subdivision;
• individual entrepreneurs - to the inspection at their place of residence, and in relation to employees engaged in activities subject to UTII or PSN - to the tax authority at the place of registration in connection with the implementation of such activities.

The message can be submitted in the form of a paper document (in person or by mail with a description of the attachment) or in electronic form via telecommunication channels (clause 3 of the Procedure approved by Order of the Federal Tax Service of the Russian Federation of September 16, 2011 No. ММВ-7-3 / [email protected]).

After sending a message to the tax authority in the form of 2-NDFL with the sign "2", at the end of the year, in the general manner, it is necessary to submit a certificate of 2-NDFL with the sign "1" (Article 216, paragraph 2 of Article 230 of the Tax Code of the Russian Federation, paragraphs 1.1 clause 1 of the Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11 / [email protected], section II of the Procedure for filling out certificate 2-NDFL, letter of the Federal Tax Service of the Russian Federation dated 30.03.2016 No. BS-4-11 / 5443).

If the 2-NDFL certificate will be handed over by the successor for the reorganized organization, then in accordance with the changes made by the Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-11 / [email protected], in the "Attribute" field, he should indicate "4" (Chapter II of the Procedure for filling out the 2-NDFL certificate).

An example of filling out a 2-NDFL certificate with sign 2

LLC "Alliance" in October 2017 encouraged the former employee of Ivanov Petr Petrovich (resident of the Russian Federation). The price of the gift is 9,500 rubles. Income code - 2720.

The amount of the deduction is 4,000 rubles. Deduction code - 501. Tax base: 5,500 rubles (9,500 rubles - 4,000 rubles).

Personal income tax: 715 rubles (5,500 rubles x 13 percent).

For the same person, you must also submit a 2-NDFL certificate with the sign “1” (letter of the Federal Tax Service of the Russian Federation of March 30, 2016 No. BS-4-11 / 5443).

Help 2-NDFL will look like this:

Moreover, even if the tax agent did not pay other income, he will need to submit to the inspection two identical certificates for the same person, the difference will be only in the sign of submission (letter of the Ministry of Finance of the Russian Federation of October 27, 2011 No. 03-04-06 / 8- 290).
Failure to submit a certificate will entail the same fine in the amount of 200 rubles.

True, there are court decisions in which arbitrators recognize such fines as illegal. They point out that there is no point in duplicating information (decisions of the Federal Antimonopoly Service of the Urals District of September 24, 2013 No. F09-9209 / 13, of September 10, 2014 No. F09-5625 / 14, of May 23, 2014 No. F09-2820 / 14, FAS of the East Siberian District of 04/09/2013 No. A19-16467 / 2012), and add that, in accordance with paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer.

But it is advisable not to bring such proceedings. It is better to resend a document, the filling of which does not cause any particular difficulties, than to resolve such issues in court. After all, in case of loss, in addition to the fine, you will also have to pay legal costs.

Sanctions

Failure to provide information about the impossibility of withholding is punishable in accordance with paragraph 1 of Art. 126 of the Tax Code of the Russian Federation with a fine of 200 rubles for each non-submitted document.

If the company or individual entrepreneur informed in time about the impossibility of withholding the tax, interest will not be charged. If you do not report the fact of non-withholding, penalties will be charged under Art. 75 of the Tax Code of the Russian Federation.

In addition, officials of the organization can be brought to administrative responsibility (clause 1 of article 126 of the Tax Code of the Russian Federation, note to articles 2.4, 15.6 of the Code of Administrative Offenses of the Russian Federation).

A tax agent can also be fined for filing a 2-NDFL certificate with false information (clause 1, article 126.1 of the Tax Code of the Russian Federation).