Certificate 2 personal income tax was accepted by the tax authorities. Corrective clarification certificates. When you found a mistake yourself

At the time of writing, no changes have been made to this Order N ММВ-7-3/611@.
However, when preparing information on the income of individuals in form 2-NDFL for 2013, it is necessary to keep in mind that the only planned change that will be reflected in is associated with the transition from January 1, 2014 to the use of OKTMO codes in the budget process instead of the used before the specified date of OKATO codes. There will be no other changes to this form.

The need to replace the OKATO code (All-Russian Classifier of Objects of Administrative-Territorial Division) with the OKTMO code (All-Russian Classifier of Municipal Territories) is due to the following.
In accordance with Rosstandart Order No. 159-st dated June 14, 2013, the All-Russian Classifier of Municipal Territories OK 033-2013 was put into effect on January 1, 2014, replacing the All-Russian Classifier of Municipal Territories OK 033-2005. Instead of the previously existing OKATO codes, new OKTMO codes are being introduced. The new OKTMO code, like the previous OKATO, consists of 11 characters. But only the first two digits in the codes match, and all the rest have been changed. Subjects of the Russian Federation, on instructions from the Ministry of Finance of Russia, formed a table of correspondence between OKATO and OKTMO codes (Letter of the Ministry of Finance of Russia dated April 25, 2013 N 02-04-05/14508).

In this regard, from the specified date, tax agents (before making changes in form 2-NDFL) must indicate the OKTMO code in the “OKATO Code” field. At the same time, this detail can indicate both the 8-digit code of the territory of the municipal formation and the 11-digit code of the settlement included in the municipal formation, in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013, approved. By Order of Rosstandart dated June 14, 2013 N 159-Art.

Thus, when compiling information about income for 2013, you need to use the well-known 2-NDFL form, indicating in it the OKTMO code instead of the OKATO code. An organization can find out the OKTMO code through the Federal Information Address System (FIAS) by indicating its location address (http://fias.nalog.ru/).

Signs of the 2-NDFL certificate

Chapter 23 of the Tax Code of the Russian Federation provides for the provision of 2-NDFL certificates on three different grounds:

• certificate 2-NDFL with sign “1” for submitting to the tax authority information on income for all individuals for whom the organization was a tax agent, incl. for those for which 2-NDFL certificates with attribute “2” were submitted - at the end of the tax period no later than April 1 (clause 2 of Article 230 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated December 29, 2011 N 03-04-06/6 -363, dated October 27, 2011 N 03-04-06/8-290, Federal Tax Service of Russia dated October 29, 2008 N 3-5-04/652@, dated September 18, 2008 N 3-5-03/513@);
• certificate 2-NDFL with sign “2” about the impossibility of withholding tax from individual individuals, submitted to the taxpayer and the tax authority - at the end of the tax period no later than January 31 (clause 5 of Article 226 of the Tax Code of the Russian Federation);
• 2-NDFL certificate (without indicating the attribute) on income received by individuals and withheld tax amounts, issued upon applications of individuals within 3 working days from the date of filing the relevant application (clause 3 of article 230 of the Tax Code of the Russian Federation, article 62 of the Labor Code of the Russian Federation, Letters of the Federal Tax Service of Russia for Moscow dated February 20, 2012 N 20-14/14722@, dated December 14, 2011 N 20-14/3/120961).

For the above three different grounds for providing information on income, a unified form of certificate 2-NDFL has been developed (Appendix No. 1 to the Order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/611@), which is divided by the signs “1”, “2” or absence of a sign.

Certificate 2-NDFL with sign “1” indicates the total amount of income paid, calculated, withheld and transferred tax, and also includes the amount of income from which tax was not withheld, and the amount of calculated but not withheld personal income tax, i.e. it indicates all general information, even those included in the certificate with attribute “2”. In the 2-NDFL certificate with attribute “2”, submitted in connection with the impossibility of withholding tax, it is sufficient to indicate only the income from which tax was not withheld (section 3), the calculated amount of tax (clause 5.3 of section 5) and the amount of tax, not withheld by the tax agent (clause 5.7 section 5). The need to fill out and submit such a 2-NDFL certificate arises, for example, when giving gifts worth more than 4 thousand rubles to individuals who are not employees of the organization, and also if the employee’s income was not enough to recalculate due to a change in his status ( was a resident, became a non-resident, and vice versa).

The 2-NDFL certificate without an attribute, provided at the taxpayer’s request, indicates the amounts of income received and the amount of tax withheld from them.

Responsibility for failure to submit 2-NDFL certificates

For delay in submitting 2-NDFL certificates to the tax authority, the tax agent may be held liable for taxation under clause 1 of Art. 126 of the Tax Code of the Russian Federation in the form of a fine of 200 rubles. for each unsubmitted 2-NDFL certificate. Since 2-NDFL certificates are neither tax returns nor tax calculations (Resolution of the Federal Antimonopoly Service of the Ural District dated September 13, 2010 N F09-6098/10-S2 in case N A76-686/2010-37-216), bring the tax agent to justice according to Art. 119 of the Tax Code of the Russian Federation (as for failure to submit a declaration or calculation), the tax authorities have no right. In addition, for failure to submit (late submission), refusal to submit 2-NDFL certificates, for submitting information on the income of individuals incompletely or in a distorted form to the tax authorities, an official of an organization - tax agent may be brought to administrative liability under Art. 15.6 of the Code of Administrative Offenses of the Russian Federation: the fine will be from 300 rubles. up to 500 rub. For failure to issue a 2-NDFL certificate at the request of the employee (clause 3 of article 230 of the Tax Code of the Russian Federation, article 62 of the Labor Code of the Russian Federation) an administrative fine under clause 1 of art. 5.27 of the Code of Administrative Offenses of the Russian Federation will be:

• for officials from 1 thousand rubles. up to 5 thousand rubles;
• for organization - from 30 thousand rubles. up to 50 thousand rubles. or administrative suspension of activities for up to 90 days.

Example. The organization promptly submitted 2-NDFL certificates for 2013 to the tax authority for all employees. But at the same time, in some certificates, she erroneously indicated attribute “2” instead of attribute “1”. It turns out that several certificates were submitted not as certificates for 2013, but as certificates about the impossibility of withholding personal income tax. In this case, an error in the “Sign” field of the 2-NDFL certificate is not a significant violation, especially since the organization submitted them to the tax authority on time and with the correct amounts of income for employees. However, in practice, it happens that for incorrectly indicating a sign in the 2-NDFL certificate, an organization can be held tax liable for failure to provide information. The fine is 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation). Sign “2” means that the organization has submitted information about the impossibility of withholding personal income tax. And she did not submit a 2-NDFL certificate about income and withheld tax (sign “1”).
In such cases, judges side with the organizations and cancel the fines, since from the contents of the 2-NDFL certificate with the wrong sign, it is still clear that it is about the withheld personal income tax.
Thus, recognizing that holding the company liable on the basis of clause 1 of Art. 126 of the Tax Code of the Russian Federation, the arbitration court rejected the arguments that the provisions of paragraph 5 of Art. 226, paragraph 2 of Art. 230 of the Tax Code of the Russian Federation imposes on the tax agent the obligation to submit at the end of the tax period two certificates in form 2-NDFL (with attribute “1” and attribute “2”). The court came to the conclusion that the tax agent’s duties regulated by paragraph 5 of Art. 226, paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, were actually executed through the submission of one document, since the 2-NDFL certificates submitted by the company with the sign “2” also contained all the necessary information to be indicated in the 2-NDFL certificate with the sign “1”. Incorrect completion of the “Sign” field in the 2-NDFL certificates submitted to the tax inspectorate (instead of the number “1” the number “2” is indicated) is not a significant error indicating the failure of the company as a tax agent to provide the information listed in clause 5 of Art. 226 and paragraph 2 of Art. 230 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the East Siberian District dated 04/09/2013 in case No. A19-16467/2012).

Method of submitting 2-NDFL certificates to the tax authority

2-NDFL certificates must be submitted to the tax authority at the place of your registration (paragraph 2, paragraph 2, article 230 of the Tax Code of the Russian Federation, paragraph 3 of the Procedure for submitting information on the income of individuals and messages about the impossibility of withholding tax and the amount of income tax to the tax authorities individuals, approved by Order of the Federal Tax Service of Russia dated September 16, 2011 N ММВ-7-3/576@):

• in electronic form using TKS or on electronic media, if during the year 10 or more people received income from your organization;
• in electronic form or in paper format (at the organization’s choice), if during the year 9 people or fewer received income from the organization.

Example. The number of employees in the head office of Alpha LLC is 9 people, and the number of employees in its separate division is 7 people. Accordingly, the total number of employees of Alpha LLC is 16 people.
Despite the fact that the total number of employees of Alpha LLC exceeds 10 people, 2-NDFL certificates can be submitted at the location of the head office of Alpha LLC and at the location of its separate division on paper (clause 1, article 83, para. 2 clause 2 article 230 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated March 18, 2013 N 03-04-06/8323).
The fact is that the norm is para. 2 p. 2 art. 230 of the Tax Code of the Russian Federation refers to the number of individuals whose income information is submitted to a specific tax authority. If there are separate divisions, the organization is obliged to register with the tax authorities at the location of each separate division. An organization that is a tax agent and has separate divisions submits information on the income of individuals in relation to employees of separate divisions at the place of registration of the organization with the tax authority at the location of the separate divisions. In this case, the number of employees of the head office of Alpha LLC and the number of employees of its separate division separately are less than 10 people, therefore, the organization submits less than 10 information about the income of individuals to each tax office (at the location of the head office and at the location of the separate division). persons She has the right to provide this information on paper.

Submission of a 2-NDFL certificate if it is impossible to withhold tax

In practice, tax agents in a situation where income has been paid, for example, in kind, from which it is impossible to withhold personal income tax, and the taxpayer has no other income, make the following mistakes:

• or only a 2-NDFL certificate with attribute “1” is submitted;
• or a certificate with attribute “2” is submitted, but a certificate with attribute “1” is not presented due to the erroneous assumption that these amounts have already been reflected.

In both cases this is the wrong approach. Both certificates must be submitted, both with attribute “1” and with attribute “2”. Information about the impossibility of withholding tax from individual individuals is presented to the taxpayer and the tax authority in 2-NDFL certificates with the sign “2” (clause 5 of Article 226 of the Tax Code of the Russian Federation). At the same time, submitting information about the impossibility of withholding the calculated amount of personal income tax from an individual (submitting a 2-NDFL certificate with the sign “2”) does not relieve the tax agent from the obligation to provide information on income (certificate 2-NDFL with the sign “1”) based on the results of the tax period in accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation in relation to such an individual (Letters of the Federal Tax Service of Russia dated October 29, 2008 N 3-5-04/652@, dated September 18, 2008 N 3-5-03/513@). The fact is that 2-NDFL certificates, submitted annually for the entire organization with attribute “1”, indicate the total amounts of income and calculated tax. Such certificates reflect, in particular, income and the calculated amount of personal income tax, the amount of withheld and transferred tax, as well as the amount not withheld by the tax agent. At the same time, a 2-NDFL certificate with attribute “2”, according to the Tax Code of the Russian Federation, is submitted earlier than a general 2-NDFL certificate with attribute “1”. Consequently, certificate 2-NDFL with attribute “1” contains more general information. Based on this, if an organization, before February 1, reported to the Federal Tax Service about the impossibility of withholding personal income tax from a certain individual and submitted a 2-NDFL certificate in accordance with clause 5 of Art. 226 of the Tax Code of the Russian Federation, she is obliged to submit the 2-NDFL certificate again in accordance with clause 2 of Art. 230 Tax Code of the Russian Federation. Moreover, submit a 2-NDFL certificate under clause 2 of Art. 230 of the Tax Code of the Russian Federation is necessary, even if a 2-NDFL certificate was previously submitted in accordance with paragraph 5 of Art. 226 of the Tax Code of the Russian Federation and other income other than those specified therein, the tax agent did not pay the taxpayer (Letter of the Ministry of Finance of Russia dated October 27, 2011 N 03-04-06/8-290).

In what cases must an organization issue an employee a 2-NDFL certificate?

Certificate 2-NDFL is issued by the tax agent - the employer to each employee in the following cases:

1. if it is impossible to withhold personal income tax from him (clause 5 of Article 226 of the Tax Code of the Russian Federation). In this case, an application from the employee is not required;
2. when an employee (including a former employee) applies on the basis of his written application (clause 3 of article 230 of the Tax Code of the Russian Federation, article 62 of the Labor Code of the Russian Federation).

In the first case, when a 2-NDFL certificate is issued under clause 5 of Art. 226 of the Tax Code of the Russian Federation, in the header of the 2-NDFL certificate, code “2” is entered in the “Sign” field; only the amount of income on which personal income tax is not withheld and the amount of personal income tax not withheld is shown. A certificate with attribute “2” is provided to an individual no later than the 1st month from the end of the calendar year. In essence, such a certificate is a message about the impossibility of withholding personal income tax. It is necessary for the employee, since he himself will have to pay the unwithheld tax. And for this, the employee must fill out a tax return for personal income tax (form 3-NDFL) and show the amount of income received and unwithheld tax (clause 4, clause 1, article 228, clauses 1, 4, article 229 of the Tax Code RF).

In the second case, when a 2-NDFL certificate is issued under clause 3 of Art. 230 of the Tax Code of the Russian Federation, no code is indicated in the title of the 2-NDFL certificate in the “Sign” field. Such a certificate without the attribute contains (unlike the 2-NDFL certificate with the attribute “2”) a larger amount of information. It lists all amounts of income (with a breakdown by type) and personal income tax, as well as the amounts of standard, social and property tax deductions provided. A certificate without a sign is issued to the employee within three working days from the date of submission of the application (Article 62 of the Labor Code of the Russian Federation).

Issuance of certificate 2-NDFL

Certificate 2-NDFL issued to the employee	Grounds for issuance	Terms of issue	Dates of issue	Administrative responsibility
		On receipt, free of charge
	Clause 5 of Art. 226 Tax Code of the Russian Federation	1. If the employer is unable to withhold personal income tax from the employee (an application from the employee is not required)	No later than 1 month from the end of the tax period (calendar year)	Fine under paragraph 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation: For officials - from 1000 rubles. up to 5000 rub.; For organization - from 30,000 rubles. up to 50,000 rub. or administrative suspension of activities for up to 90 days
	Article 62 of the Labor Code of the Russian Federation, paragraph 3 of Art. 230 Tax Code of the Russian Federation	2. Upon written application of the employee in any form	Within 3 working days from the date of application

Chapter 23 of the Tax Code of the Russian Federation does not limit the number of 2-NDFL certificates issued to a taxpayer. In this case, the employee is always provided with an original copy of the certificate; the provision of copies of form 2-NDFL is not provided for by tax legislation. The tax agent does not have the right to refuse to issue a 2-NDFL certificate to the taxpayer. At the same time, the Tax Code of the Russian Federation does not provide for liability for refusal to issue it. Tax legislation also does not establish specific deadlines for providing an employee with a 2-NDFL certificate (Letter of the Federal Tax Service of Russia for Moscow dated February 24, 2011 N 20-14/3/16873).

However, Art. 62 of the Labor Code of the Russian Federation provides that the period for issuing work-related documents (including salary certificates) is three working days from the moment the employee submits the relevant application. For violation of this norm, liability is established under Art. 5.27 Code of Administrative Offenses of the Russian Federation. We also note that the Tax Code of the Russian Federation does not oblige individuals to report the reasons why they needed a 2-NDFL certificate. In this regard, the tax agent - employer should not demand explanations from the taxpayer about the purpose of obtaining the certificate.

Example. An employee may need several originals of the 2-NDFL certificate at once:

• when changing jobs, if he claims to receive standard tax deductions for personal income tax at the new place of work (clause 4, clause 1, paragraph 2, clause 3, article 218 of the Tax Code of the Russian Federation);
• when the taxpayer draws up an income tax return in form 3-NDFL (clause 1.4, paragraph 3, clause 18.2 of the Procedure for filling out the tax return form for personal income tax (form 3-NDFL), approved by Order of the Federal Tax Service of Russia dated November 10, 2011 N ММВ-7-3/760@);
• for the purpose of considering an individual’s application for a loan;
• for presentation to embassies or consulates of foreign countries in order to obtain a visa;
• for the purpose of confirming the fact of receipt (non-receipt) of financial assistance by one of the parents in connection with the provision of material assistance to the other in the amount of 50,000 rubles, paid at the birth (adoption) of a child during the first year after birth (adoption) and exempt from personal income tax (paragraph 7, clause 8, article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated January 25, 2012 N 03-04-05/8-67).

Example. The employee contacted the organization’s accounting department with a written application to issue her a 2-NDFL certificate for 2013. But for this year she had no income, since she was on maternity leave for up to one and a half years and received only benefits.
A certificate in form 2-NDFL is issued to employees upon their applications only by tax agents (clause 3 of Article 230 of the Tax Code of the Russian Federation). But in 2013, the employee did not have income that is subject to personal income tax. Therefore, the organization is not a tax agent in relation to such an employee (clause 1 of Article 226 of the Tax Code of the Russian Federation).
But, despite this, the employer has an obligation to provide the employee with work-related documents upon his application. In particular, a salary certificate (Article 62 of the Labor Code of the Russian Federation). So, if an employee asks for a certificate of earnings, this information must be provided to her, i.e. issue her a 2-NDFL certificate for 2013, putting dashes in section. 3 and 4 and in the corresponding columns of section. 5.

Submission of 2-NDFL certificates in relation to employees of existing separate divisions

Clause 2 of Art. 230 of the Tax Code of the Russian Federation provides that tax agents submit information on the income of individuals to the tax authority at the place of their registration. Organizations that include separate divisions are required to register with the tax authorities at the location of each of their separate divisions (paragraph 2, paragraph 1, article 83 of the Tax Code of the Russian Federation). The calculated and withheld amounts of personal income tax from the income of employees of separate divisions must be transferred to the budget at the location of each of such divisions (paragraph 2, paragraph 7, article 226 of the Tax Code of the Russian Federation). The amount of tax payable to the budget at the location of the separate division is determined based on the amount of income subject to taxation accrued and paid to the employees of these separate divisions (paragraph 3, clause 7, article 226 of the Tax Code of the Russian Federation). In other words, the provisions of paragraph 7 of Art. 226 of the Tax Code of the Russian Federation informs only about where the personal income tax withheld from the income of employees of separate divisions is transferred.

According to the official position of organizations that are tax agents and have separate divisions, information on the income of individuals in relation to employees of the parent organization is submitted to the tax authorities at the place of their registration (location), and in relation to employees of separate divisions - at the place of registration of the organization at the corresponding separate division (Letters of the Ministry of Finance of Russia dated 08/06/2013 N 03-04-06/31538, dated 02/06/2013 N 03-04-06/8-35, dated 01/22/2013 N 03-04-06/3-17, dated 04.12 .2012 N 03-04-06/8-341, dated 09/21/2011 N 03-04-06/3-230, Federal Tax Service of Russia dated 05/30/2012 N ED-4-3/8816@ (posted on the website of the Federal Tax Service of Russia in section "Explanations of the Federal Tax Service, mandatory for application by tax authorities"), Federal Tax Service of Russia for Moscow dated February 27, 2012 N 20-15/016463@).

In other words, along with the transfer of personal income tax to the budget at the location of the separate divisions, tax agents must submit 2-NDFL certificates also at the place of registration of the organization with the tax authorities at the location of the separate divisions.

This procedure applies regardless of whether the work is performed in the corresponding separate unit under employment contracts or civil contracts (Letters of the Ministry of Finance of Russia dated November 22, 2012 N 03-04-06/3-327, dated August 7, 2012 N 03-04- 06/3-222, dated 08/06/2012 N 03-04-06/8-220 (clause 1), dated 08/06/2012 N 03-04-06/3-216, dated 07/04/2011 N 03-04- 06/3-159, dated 03/29/2010 N 03-04-06/53).

The obligation of tax agents to provide information on the income of individuals to the tax authority at the place of their registration corresponds with their obligation to pay this tax. Therefore, 2-NDFL certificates on the income of employees of separate divisions must be submitted to the inspectorate also at the location of such divisions (Letters of the Ministry of Finance of Russia dated 08/07/2012 N 03-04-06/3-222, dated 03/23/2012 N 03-04- 08/8-58, Federal Tax Service of Russia dated March 28, 2011 N KE-4-3/4817). This is necessary so that the tax authority can identify the received payments themselves, and also to make it easier to adjust and see the correctness of personal income tax calculations. In such cases, in the 2-NDFL certificates for a separate division, you must indicate (Letters of the Federal Tax Service of Russia dated 08/20/2012 N ED-4-3/13702@, dated 02/07/2012 N ED-4-3/1838):

• in clause 1.1 section. 1 - TIN of the organization, checkpoint of a separate subdivision;
• in paragraph 1.3 section. 1 - OKTMO of the municipality where this separate division is located.

There are exceptions to the above general rule for submitting 2-NDFL certificates for employees of separate divisions. They relate to situations when an employee of a separate division is paid income as a result of legal relations that arose directly between him and the parent organization (if the separate division of which he is an employee is not involved in the relationship). For example, an organization may pay dividends to an employee of a separate division due to the fact that he is also its participant.

Example. An employee of a separate division of Alpha LLC is paid dividends as the founder of this organization.
In this case, you need to transfer personal income tax and submit a 2-NDFL certificate from income in the form of dividends to the tax authority at the location of the organization, and not to the tax authority at the location of the separate division.
According to para. 2, 3 p. 7 art. 226 of the Tax Code of the Russian Federation, tax agents are Russian organizations specified in paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, having separate divisions, are obliged to transfer the calculated and withheld amounts of personal income tax to the budget both at their location and at the location of each of their separate divisions. The amount of tax payable to the budget at the location of the separate division is determined based on the amount of income subject to taxation accrued and paid to the employees of these separate divisions. At the same time, the provisions of paragraph. 2, 3 p. 7 art. 226 of the Tax Code of the Russian Federation do not apply in the situation under consideration, since this payment is made to an individual as the founder of an organization, and not as an employee of a separate division of the organization (Letter of the Ministry of Finance of Russia dated March 22, 2013 N 03-04-06/8999).

The right to choose for the largest taxpayers

Organizations classified as major taxpayers have the right to independently choose inspectors to which they will submit 2-NDFL certificates in relation to employees of their separate divisions. It can be:

• or territorial Federal Tax Service Inspectors at the location of separate divisions;
• or the tax authority at the place of registration of organizations as the largest taxpayers (interregional and interdistrict inspectorates).

When choosing the second option (i.e., the “one-window” mode), the tax authority in which the organization is registered as the largest taxpayer will independently transfer information about the income of employees of separate divisions to the tax inspectorates at their location. In other words, in this case, the distribution of 2-NDFL certificates among separate divisions will be carried out by the Federal Tax Service of Russia. (Letter of the Federal Tax Service of Russia dated December 26, 2012 N ED-4-3/22280 is posted on the website of the Federal Tax Service of Russia in the section “Explanations of the Federal Tax Service, mandatory for use by tax authorities.”) By the way, this method will allow the largest taxpayers to refuse to enter into contracts with specialized telecom operators to send information about the income of their employees to the tax authorities at the location of each separate division.

Please note: in relation to the situation under consideration, no special procedure has been established for the transfer of personal income tax itself.

According to paragraph 3 of Art. 13 of the Tax Code of the Russian Federation, personal income tax is a federal tax and is obligatory for payment throughout the Russian Federation. The Budget Code of the Russian Federation establishes that personal income tax is subject to credit to the corresponding budgets of the budget system of the Russian Federation in the following amounts: to the budgets of the constituent entities of the Russian Federation - according to the standard of 80% (clause 2 of Article 56 of the Budget Code of the Russian Federation); to the budgets of settlements - according to the standard 10% (clause 2 of Article 61 of the Budget Code of the Russian Federation); to the budgets of municipal districts - according to the standard of 10% (clause 2 of Article 61.1 of the Budget Code of the Russian Federation). Thus, personal income tax, being a federal tax, goes entirely to regional and local budgets (Letter of the Ministry of Finance of Russia dated January 19, 2009 N 03-04-05-01/13). In this regard, the transfer of personal income tax in its entirety only at the place of registration of the organization as the largest taxpayer will lead to a lack of revenue from the budget of the municipality where the separate division is registered. At the same time, the Federal Treasury cannot distribute and redirect the amounts of personal income tax received in one place across the budgets of municipalities (similar to the distribution of 2-personal income tax certificates).

Therefore, it is necessary to transfer personal income tax at the location of each separate division.

If an employee works during one tax period in several separate divisions

Tax legislation provides for the submission of several 2-NDFL certificates for one employee only if he works in several separate divisions or in the parent organization and in a separate division during the tax period (calendar year) (Letters of the Ministry of Finance of Russia dated September 21, 2011 N 03-04- 06/3-231, dated 03/29/2010 N 03-04-06/55, dated 06/05/2009 N 03-04-06-01/128).

2-NDFL certificates must be submitted at the location of each separate unit where the taxpayer worked, even if he worked in different units in the same month.

In other words, if within one month an employee worked, for example, in two separate divisions, then there must be two 2-NDFL certificates. Personal income tax must also be transferred.

Example. An employee of Alpha LLC was transferred on February 17, 2014 from branch No. 1 of the company to branch No. 2. If an employee of an organization works in several separate divisions during the month, then personal income tax on the income of such an employee must be transferred to the appropriate budgets at the location location of each such separate unit, taking into account the time worked in each separate unit (Letters of the Ministry of Finance of Russia dated 06/05/2009 N 03-04-06-01/128, dated 01/24/2008 N 03-04-06-01/16, Federal Tax Service of Russia dated 10/26/2012 N ED-4-3/18173@). Since in the situation under consideration the employee worked in two branches during February, it is necessary to submit two 2-NDFL certificates at the location of each branch where the employee worked. Personal income tax is calculated based on actual accruals made to a given employee at each place of his work (each branch) - taking into account the number of days actually worked in each branch.
If in branch No. 1 he was accrued 25 thousand rubles, and in branch No. 2 - 20 thousand rubles, then personal income tax is calculated from these amounts for each branch separately and is shown in the corresponding certificate 2-NDFL from branch No. 1 and from the branch N 2.

Providing 2-NDFL certificates to employees of liquidated (closed) separate divisions

According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, information on income in form 2-NDFL is submitted to the tax authority no later than April 1 of the year following the tax period for which the information is submitted.

Tax legislation does not establish when and to which tax authority 2-NDFL certificates must be submitted upon liquidation (closing) of a separate division.

In accordance with paragraph 3 of Art. 55 of the Tax Code of the Russian Federation, if an organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) was completed.

The same provision applies to a liquidated (closed) separate division. The tax period in this case is considered to be the period from the start date of the tax period to the date of liquidation (closure) of the separate division.

Accordingly, during the tax period in which the liquidation (closure) occurred, the separate division being liquidated (closed) must submit 2-NDFL certificates about the income of its employees to the tax authority at its location.

Repeated submission of the specified information in relation to employees of a liquidated (closed) separate division at the end of the tax period is not required (Letters of the Ministry of Finance of Russia dated 03/29/2010 N 03-04-06/55, dated 08/28/2009 N 03-04-06-01/224 , Federal Tax Service of Russia dated 05/30/2012 N ED-4-3/8816@, dated 10/26/2011 N ED-4-3/17827@, dated 03/28/2011 N KE-4-3/4817, dated 10/14/2010 N ShS -37-3/13344, Federal Tax Service of Russia for Moscow dated 04/21/2010 N 16-15/042728@).

However, in practice, a situation often arises when a liquidated separate division of an organization did not submit a 2-NDFL certificate to the tax authority at its location, while the tax agent itself as an agent was not liquidated.

In this case, the parent organization at the place of its registration can submit 2-NDFL certificates for such a unit (Letter of the Federal Tax Service of Russia dated 02/07/2012 N ED-4-3/1838).

This can be done at the end of the tax period in which the liquidation (closure) of a separate division occurred, before April 1 of the following year.

This procedure is explained by the fact that it is no longer possible to present them at the location of the separate division, since they are simply not identified (the liquidated separate division is no longer registered). Otherwise, if such 2-NDFL certificates are not presented at all, the tax agent may subsequently encounter certain difficulties with the tax authority.

Thus, when liquidating (closing) a separate division during the tax period, the organization has a choice in what order to report the income received by employees of the liquidated division:

• or at the end of the tax period in which the liquidation of a separate division occurred, before April 1 of the following year at the place of registration of the parent organization;
• or during the tax period in which the liquidation of the separate division occurred, to the tax authority at the place of registration of the separate division.

Clarification (adjustment) of income information in 2-NDFL certificates

Information on the income of an individual for whom the tax agent recalculated personal income tax for previous tax periods in connection with the clarification of his tax obligations is drawn up in the form of a new certificate 2-NDFL. And when drawing up a new 2-NDFL certificate in place of the previously presented one, you must indicate in its title:

• in the "N __" field - the number of the previously submitted 2-NDFL certificate;
• in the "from __" field - the new date for drawing up the 2-NDFL certificate.

Basis - para. 7, 8 sections I Recommendations for filling out form 2-NDFL “Certificate of income of an individual for the year 20__” (Appendix to form 2-NDFL, approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N MMV-7-3/611@, Letter of the Federal Tax Service of Russia dated February 24 .2011 N KE-4-3/2975).

In the case of submitting updated information to the tax authority, only the information that has been corrected is submitted (clause 5 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 16.09 .2011 N ММВ-7-3/576@). That is, you need to create a separate file with updated 2-NDFL certificates. Otherwise, the tax office will not accept the corrected information.

Example. The organization submitted 2-NDFL certificates to the Federal Tax Service, and then discovered that it had not included the listed personal income tax in them. In this case, clarifications must be made to the 2-NDFL certificates, i.e. re-register them with the transferred tax amount and submit them to the tax office with the old numbers, but a new date of compilation and a new register. Clause 6 of Art. 81 of the Tax Code of the Russian Federation requires that tax agents clarify calculations submitted to the tax authority not only with underestimated or overestimated tax, but also with incomplete information. There is no liability for violation of this requirement. According to Art. 122 of the Tax Code of the Russian Federation, the organization will also not be fined, since the tax has actually been paid. However, the tax inspector, seeing the blank clause 5.5 “Tax amount transferred” in section. 5 certificates 2-NDFL, will require clarification from the organization.

In a similar manner, it is necessary to submit a 2-NDFL certificate in the case where the tax agent has identified a technical error (in the TIN, KPP, etc.) made when filling out such a certificate. For example, if an organization has submitted income certificates for an individual that indicate an incorrect taxpayer’s TIN, then it should submit new 2-NDFL certificates indicating the correct taxpayer’s TIN. When issuing a new certificate of income for an individual to replace the previously submitted one, it is necessary to indicate the number of the previously submitted certificate and the new date of preparation of the certificate (Letter of the Federal Tax Service of Russia for Moscow dated March 18, 2011 N 20-14/3/025669@). By the way, if the taxpayer does not have a TIN, this detail is not filled in.

If an identification error is made (in the TIN, KPP, etc.), the tax agent must provide updated information along with a covering letter describing such an error. Otherwise, such information will not be qualified as clarifying. But if an error is made in the information of a technical nature (the amount of income, the amount of deduction, etc. is incorrectly indicated), then this information is corrected automatically; there is no need to provide explanations for it. The deadline for submitting a new (updated) 2-NDFL certificate is not established either by the Tax Code of the Russian Federation or by orders of the Federal Tax Service of Russia. Therefore, an organization cannot be held tax liable for failure to submit (late submission) of a new (updated) certificate in Form 2-NDFL.

Please also keep in mind that liability for incorrectly indicating the income code or deduction code in the 2-NDFL certificate is not established.

Example. The organization, when filling out the 2-NDFL certificate, made a mistake in the codes for standard tax deductions for children - the employee has two children, instead of codes 114 (deduction for the first child under 18 years of age) and 115 (deduction for the second child under 18 years of age), they put code 114 for both tax deductions. This error may not be corrected. The deduction for the first and second child is the same. In 2013 it was 1,400 rubles. per month (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). Therefore, if there is no error in the calculation of personal income tax, then adjustment is not necessary. The organization will not be held liable for incorrect coding of deductions.
However, if the deduction code in the 2-NDFL certificate does not correspond to its size, then the organization must submit an updated 2-NDFL certificate with the old number but a new date. This situation may arise if the organization showed with code 114 (deduction for the first child under 18 years of age) a deduction for the third child. This deduction in 2013 was 3,000 rubles. per month and code 116 is provided for it.

Clarification (adjustment) of information on income according to 2-NDFL certificates when submitting them using the TKS

Information that has passed format control and is recorded in the register generated by the tax authority is considered to be presented. When submitting information about the income of individuals via telecommunication channels (TCC), information containing errors may be identified in the reception protocol. In this case, only corrected (corrected) information is resubmitted (only corrected 2-NDFL certificates). However, the entire file is not presented again. Information that has passed format control and is recorded in the register formed by the tax authority is considered to be presented (Letter of the Federal Tax Service of Russia dated September 5, 2013 N BS-4-11/16088).

This is a completely logical approach, since one file can contain up to 3 thousand 2-NDFL certificates. It is irrational to resend the entire file, for example, because of a couple of corrected certificates. Moreover, there is no need for this. After all, information without errors that has passed format control is already listed in the Federal Tax Service as submitted.

Certificate 2-NDFL in case of recall of an employee from vacation when vacation pay is accrued but not paid

According to paragraphs. 6 clause 1 art. 208, paragraph 1, art. 210 of the Tax Code of the Russian Federation, vacation pay is the employee’s income and is included in the tax base for personal income tax. The organization paying vacation pay is recognized as a tax agent and must calculate, withhold and pay personal income tax to the budget (Article 226 of the Tax Code of the Russian Federation). The date of actual receipt of income in the form of vacation pay is determined in accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation as the day of payment of these incomes, incl. transfer of income to the taxpayer's bank accounts, regardless of which month it was accrued (Letters of the Ministry of Finance of Russia dated November 15, 2011 N 03-04-06/8-306, Federal Tax Service of Russia dated October 24, 2013 N BS-4-11/ 19079O, dated 04/09/2012 N ED-4-3/5888@, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 N 11709/11). Thus, personal income tax from vacation pay must be transferred to the budget on the day it is paid.

But in practice, a situation often arises when an employee was recalled from vacation by order of the manager, but he actually did not have time to receive the accrued amounts of vacation pay for this reason. In this case, the organization recalculates the amount of vacation pay and, accordingly, the previously withheld amount of personal income tax. Previously accrued vacation pay amounts and the corresponding tax amounts are reversed, and wages are calculated for the days actually worked and the tax is calculated.

Since in the case under consideration the employee did not actually receive the accrued amounts of vacation pay, and the amounts of vacation pay are reversed, such amounts (primary accruals) in section. 3 “Income taxed at the rate of “__%” of the 2-NDFL certificate is not reflected. It shows the final version after recalculation - only the actual paid total amounts for the corresponding month (Letters of the Federal Tax Service of Russia dated October 24, 2013 N BS-4-11/19079O , dated 04/09/2012 N ED-4-3/5888@).

Example. The organization showed in the 2-NDFL certificate the amount of vacation pay not received by the employee recalled from vacation by order as income with a minus sign. This is a mistake, since personal income tax is calculated on an accrual basis for each income paid. The final recalculation is made at the end of the tax period. Therefore, based on the results of some individual months, the amounts of income and personal income tax cannot be obtained with a minus sign. Negative amounts of vacation pay and personal income tax are reversed in the tax accounting registers themselves (like any other mathematical operations with income and personal income tax - pros, cons, etc.), and are not shown in 2-NDFL certificates.

Reflection in the 2-NDFL certificate of salary indexation for previous periods

The additionally accrued wages indexed for the previous year paid in the current year must be reflected in the 2-NDFL certificate for the year in which it was actually paid (Letter of the Federal Tax Service of Russia dated March 26, 2013 N ED-4-3/5209).

Example. When calculating personal income tax in 2014 on additionally accrued indexed wages for July - December 2013, the amount of wage indexation actually paid in April 2014 should be taken into account as 2014 income.
The results of recalculations made in April 2014 (salary indexation amounts) must be reflected in the individual’s income certificate for 2014 in accordance with the Recommendations for filling out form 2-NDFL “Income certificate for an individual for the year 20__” (Appendix to Form 2-NDFL, approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N MMV-7-3/611@). In this case, no clarifying (correcting) 2-NDFL certificates should be drawn up.

If wages for December of one year are accrued to employees and paid in January of another year

In practice, a situation often arises when wages for December 2013 are accrued to employees and paid in January 2014. This happens when, in accordance with the internal labor regulations of the employer, as well as the employment contract, wages are paid, for example, on the 5th date of each month following the previous one. In accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract). Consequently, the wages of employees for December 2013 relate to the income of 2013 and are included in the 2-NDFL certificates for 2013. According to section. II Recommendations for filling out form 2-NDFL (Appendix to this form, approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/611@) in clause 5.5 “Tax amount transferred” of certificate 2-NDFL indicates the amount of tax, transferred for the tax period. From this wording it is not clear what exact amount of personal income tax we are talking about: the one transferred only during a given tax period or the one transferred for a given tax period both during this period and after its end. The official position of the tax authorities on this issue is as follows. Tax agents are required to withhold the accrued amount of personal income tax directly from the taxpayer’s income upon actual payment (Clause 4 of Article 226 of the Tax Code of the Russian Federation). According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day of actual receipt of cash from the bank for the payment of income, as well as the day of transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or, on his behalf, to the accounts of third parties in banks .

Therefore, if wages for December 2013 were accrued to employees and paid in January 2014, then when filling out section. 3 “Income taxed at the rate of __%” of certificate 2-NDFL for 2013 must reflect all income accrued and paid to the employee for the performance of work duties, incl. income for December 2013, paid in January 2014. Moreover, in clause 5.5 “Tax amount transferred” sect. 5 of the 2-NDFL certificate for 2013 indicates the amount of tax transferred for the tax period, including the amount of tax transferred for December 2013 in January 2014 (Letter of the Federal Tax Service of Russia dated 03.02.2012 N ED-4-3/1692@ , dated 02/03/2012 N ED-4-3/1698@ (posted on the website of the Federal Tax Service of Russia in the section “Explanations of the Federal Tax Service, mandatory for use by tax authorities”), dated 01/12/2012 N ED-4-3/74). In other words, wages accrued for December, but paid to employees in January, as well as personal income tax transferred in January, are taken into account in the 2-NDFL certificates of the tax period to which December relates, since the internal labor regulations and the employment contract stipulate that wages for the second half of the month is transferred on the first days of the month following the month of its accrual.

Excessively withheld tax upon its return next year on the date of filing the certificate

In practice, situations occur when an organization, for various reasons, unnecessarily withholds personal income tax from an employee and the overpayment of tax must be returned to the employee (clause 1 of Article 231 of the Tax Code of the Russian Federation). The reasons for overpaying tax may be, for example, an overstatement of income due to an arithmetic error, incorrect determination of the amount of taxable income by including non-taxable amounts, a later (compared to the month of birth of the child) application for a standard tax deduction for a child, etc.

If the overpayment is returned to the employee next year, then when filling out the 2-NDFL certificate, you need to pay attention to this point. If, on the date of submission of the 2-NDFL certificate to the tax office, the organization had already returned to the employee the entire amount of overpaid tax in 2014, then in his certificate for 2013, in clause 5.6 “Amount of tax excessively withheld by the tax agent,” sect. 5 there is no need to show the amount of tax overpayment. In such a 2-NDFL certificate, the amounts of calculated (clause 5.3 section 5), withheld (clause 5.4 section 5) and transferred (clause 5.5 section 5) personal income tax must be equal.

Certificate 2-NDFL and over-withheld tax when changing the status of an employee from non-resident to resident

When an organization employs foreign citizens or employees who often go on business trips abroad, their tax status by the end of the calendar year may change from non-resident to resident if the employee was actually in Russia for at least 183 calendar days over the next 12 consecutive months (clause 2 of Art. 207 of the Tax Code of the Russian Federation). Accordingly, on the income received by such employees, personal income tax must be recalculated at a rate of 13% instead of 30% (clauses 1, 3 of Article 224 of the Tax Code of the Russian Federation). For such cases, when an individual has acquired the status of a tax resident of the Russian Federation, Ch. 23 of the Tax Code of the Russian Federation provides for a special procedure for the return of personal income tax. In such a situation, the tax refund is made not by the tax agent - the employer, but by the tax office. To do this, the taxpayer submits to the inspectorate at the end of the tax period a declaration and documents confirming his status, and the tax authority returns the tax in the manner prescribed by Art. 78 of the Tax Code of the Russian Federation (clause 1.1 of Article 231 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated October 28, 2010 N 03-04-06/6-258). But the tax agent - the employer must:

• issue such employees with 2-NDFL certificates at the end of the year, in which in clause 5.6 “Amount of tax excessively withheld by the tax agent” you need to show the amount of excess tax withheld equal to the difference between the listed personal income tax (clause 5.5 section 5 of the 2-NDFL certificate) and calculated tax (clause 5.3, section 5 of certificate 2-NDFL);
• explain to such employees that they need to apply for a tax refund to the Federal Tax Service, where he is registered at the place of residence (for a foreign employee) or at the place of residence (for an employee who is a citizen of the Russian Federation).

Information on income in the 2-NDFL certificate from amounts paid in connection with the death of an employee to family members by inheritance

According to Art. 141 of the Labor Code of the Russian Federation, wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. This norm corresponds to paragraph 1 of Art. 1183 of the Civil Code of the Russian Federation, according to which the right to receive wages, equivalent payments and other sums of money provided to a citizen as a means of subsistence that were payable to the testator, but not received by him during his lifetime for any reason, belongs to those living together with the deceased members of his family, as well as his disabled dependents, regardless of whether they lived with the deceased or not.

Clauses 2, 3 art. 1183 of the Civil Code of the Russian Federation provides that in the absence of these persons or if these persons do not present demands for the payment of such amounts within four months from the date of opening of the inheritance, the corresponding amounts are included in the inheritance and are inherited on the general basis established by the Civil Code of the Russian Federation.

According to Art. 1112 of the Civil Code of the Russian Federation does not include rights and obligations that are inextricably linked with the personality of the testator, as well as rights and obligations, the transfer of which by inheritance is not permitted by the Civil Code of the Russian Federation or other laws. So, for example, the obligations of a citizen-debtor that are terminated by his death are not included in the inheritance if the fulfillment cannot be carried out without the personal participation of the debtor or the obligation is otherwise inextricably linked with the personality of the debtor (Article 418 of the Civil Code of the Russian Federation).

In accordance with paragraphs. 3 p. 3 art. 44 of the Tax Code of the Russian Federation, the obligation to pay taxes and (or) fees terminates with the death of an individual - the taxpayer or with recognition of him as deceased in the manner established by the civil legislation of the Russian Federation.

In this case, the heirs are charged with the obligation to repay the debt of the deceased person or a person recognized as dead, only for property taxes and within the limits of the value of the inherited property in the manner established by the civil legislation of the Russian Federation for the payment by heirs of the testator's debts. Based on clause 18 of Art. 217 of the Tax Code of the Russian Federation are not subject to taxation (exempt from taxation) for personal income tax, income in cash and in kind received from individuals by inheritance, with the exception of remuneration paid to the heirs (successors) of authors of works of science, literature, art, as well as discoveries and inventions and industrial designs. At the same time, the Tax Code of the Russian Federation does not establish any restrictions on the exemption from taxation of a taxpayer’s income received by inheritance, depending on the degree of relationship with the testator (Letter of the Ministry of Finance of Russia dated July 26, 2010 N 03-04-06/10-417).

Consequently, the tax agent organization does not have the obligation to withhold personal income tax from the amounts of remuneration due to the deceased employee and paid in accordance with the established procedure to members of his family or to a person who was dependent on the deceased on the day of his death, or to heirs in the manner established by Art. 1183 of the Civil Code of the Russian Federation (clause 18 of Article 217 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated 04.06.2012 N 03-04-06/3-147, dated 24.02.2009 N 03-02-07/1-87, Letter of the Federal Tax Service of Russia dated 08/30/2013 N BS-4-11/15797, posted on the official website of the Federal Tax Service of Russia (http://www.nalog.ru) in the section “Explanations of the Federal Tax Service, mandatory for application by tax authorities”).

In other words, when the income lost by a deceased employee is paid to his heirs, personal income tax is not withheld from them, since the indicated income is included in the inheritance mass, and the amount passed on by inheritance is not subject to personal income tax. Such income (clause 18 of Article 217 of the Tax Code of the Russian Federation) of a deceased employee, from which personal income tax was not withheld, is not reflected in the 2-NDFL certificate. This is due to the fact that in this document, in addition to taxable income, only partially taxable income is reflected (for example, related to gifts, material assistance, etc.).

April has come, which means that the majority of conscientious tax agents have submitted to the tax inspectorate certificates of income of individuals in Form 2-NDFL with adjustment number “00”. But it often turns out that for one reason or another, for one or more employees, an adjustment to 2-NDFL is necessary. How to do it and what rules exist in this regard, read the article.

When to make an adjustment

Many tax agents, especially beginners, are wondering whether it is possible to submit a 2-NDFL adjustment. In fact, it is possible, or rather, it is very necessary.

Thus, from the procedure for issuing a 2-NDFL certificate (approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485, hereinafter also referred to as the Procedure), the following answer to the question of whether it is possible to submit a 2-NDFL adjustment follows: this is not the right, but rather even the responsibility of every tax agent for personal income tax.

If we take the 2-NDFL adjustment for 2017, then it is necessary if the employer in 2018, after submitting the relevant certificate to the Federal Tax Service, recalculated the tax for 2017 and realized that it was necessary to clarify the tax obligations of a particular individual - the recipient of income from him. For example, due to:

• a trivial typo;
• omissions of the enterprise accountant;
• counting error, etc.

In any case, you need to know how to make a 2-NDFL adjustment, since the new certificate corrects inaccurate data from the previous certificate.

Based on letters from the Ministry of Finance dated June 30, 2016 No. 03-04-06/38424, Federal Tax Service dated August 9, 2016 No. GD-4-11/14515, false information (there is no legal definition in the law) is any (!) errors in certificates 2- Personal income tax. For example:

• incorrect amount;
• incorrect TIN;
• error in the income and/or deduction code;
• failure to indicate the amount of personal income tax that could not be withheld;
• errors in personal data of payers (for example, adjustment of passport data in 2-NDFL), etc.

In these cases, an adjustment is made to 2-NDFL 2018. This will be the so-called corrective (clarifying) income certificate.

To whom should the adjustment be made?

The law does not regulate in any way how many staff representatives can or should appear on the adjusted certificate. This is simply impossible to predict. Therefore, it is quite possible to adjust 2-personal income tax for one employee.

For what periods is adjustment possible?

Now there is an important nuance related to how to submit a 2-NDFL adjustment. Let us recall that the tax period for income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation). In this regard, adjustment of the 2-NDFL certificate for the Federal Tax Service is possible not only for the past year, but formally for any previous tax period.

Rules on how to submit an adjustment for 2-NDFL

Remember that the 2-NDFL certificate number does not need to be changed when making adjustments. Because the “Adjustment number” in 2-NDFL and the number of the reporting certificate itself are completely different details.

Another nuance on how to correctly submit the 2-NDFL adjustment is its form. Use the form you used to submit your initial income certificate (KND number and the corresponding approval order from the Federal Tax Service).

Understanding how to correctly submit a 2-NDFL adjustment means correctly forming its content. So: in the certificate, include all the indicators - both those that were corrected and those that were correct and remained untouched.

In the header, do not forget to indicate the new date of drawing up the individual’s income certificate.

According to Section II of the Procedure for filling out the certificate, the sign of adjustment in the 2-NDFL certificate is given according to the principle of serial numbers - “01”, “02”, etc.

Thus, the adjustment number in the 2-NDFL certificate in 2018 can take values ​​from “01” to “98”.

Of course, the adjusted 2-NDFL sample is no different in appearance from a regular income certificate for an individual with the index “00”. In it you do not cross out anything or mark it separately in order to draw the attention of tax authorities to the changes made. At the same time, in order not to confuse the Federal Tax Service, it recommends drawing up a cover note in which you name the details of the 2-NDFL certificate that you have corrected.

Fill out sections 1 – 5 of the corrective income certificate in the same order as the primary 2-NDFL.

Since 2018, it has become clear how to submit 2-NDFL adjustments to successors of tax agents. Exactly according to the same rules as listed above. The corresponding addition to the law was made by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/19.

Cancellation certificate

A special situation is adjustment number “99” in 2-NDFL. This special code is entered for those cases when the certificate does not need to be corrected, but certain information from it needs to be canceled. Typical examples are when 2-NDFL was submitted to the wrong inspectorate or to the wrong person.

When indicating the adjustment “99” in the 2-NDFL certificate, only the first section “Data about the tax agent” and the second section “Data about the recipient of the income” are filled out.

According to the rules for filling out 2-NDFL, the “99” adjustment allows the remaining sections of the certificate not to be filled out.

Responsibility

According to the law, the fine for adjusting 2-personal income tax is 500 rubles for each certificate (Article 126.1 of the Tax Code of the Russian Federation). It does not threaten you if you manage to find the error before the Federal Tax Service and submit the correct version of the certificate. But if you do it ahead of schedule - before 04/02/2018 - it will not save you from a fine! (see letter of the Ministry of Finance dated June 30, 2016 No. 03-04-06/38424).

Section 2 of the income certificate with information about the individual: how to make a 2-NDFL adjustment in “Taxpayer” if the personal information, along with the change of passport, was updated after the certificates were submitted to the Federal Tax Service? It's simple: this is not considered an error. It is also not necessary to send the correction.

And vice versa: if at the time of filling out the corrective certificate 2-NDFL for previous tax periods, a person’s personal data has changed, Section 2 must be filled out taking into account these changes (letter of the Federal Tax Service dated March 27, 2018 N GD-4-11/5667).

In order to avoid negative consequences, the tax agent should promptly correct errors in 2-NDFL certificates. On January 1, 2016, came into force () establishing the liability of tax agents for submitting documents containing false information (including information in Form 2-NDFL) in the form of a fine of 500 rubles for each document. Previously, legislation provided only for liability for failure to submit documents or other information within the prescribed period ().

Liability in the form of a fine for false information will also apply to information submitted for 2015. Therefore, the tax authorities will pay special attention to the completeness and reliability of the information provided by tax agents in Form 2-NDFL for 2015 ().

If facts of submission of documents containing false information are revealed, an official of the tax authority must draw up an act in the approved form within 10 days from the date of discovery of the specified violation. The act is handed over to the person who committed the tax offense against a receipt or transferred in another way indicating the date of its receipt ().

However, a fine can be avoided if, before receiving such a report, the tax agent independently identifies errors in the certificates submitted by him in Form 2-NDFL and provides the tax authority with updated information (). Therefore, timely identification of errors and submission of corrective information is so important.

It can be assumed that unreliable information is any information that will make it difficult or impossible for the tax authority to control data on the amounts of personal income tax calculated from each taxpayer, tax deductions provided to him, etc. Therefore, if such inaccurate information is identified, the tax agent should promptly correct it by sending the relevant information to the tax authority, even if such information does not affect the amount of tax.

In 2016, tax agents provided information on paid income for 2015 according to the updated form 2-NDFL (approved (hereinafter referred to as Certificate 2-NDFL) and in accordance with the new Procedure. Additionally, new codes for types of income and deductions () were approved, which are used when filling out Certificate 2-NDFL.

The procedure for correcting errors in Help 2-NDFL

New rules for correcting errors have been established, for which purpose the “Adjustment Number” field is provided in the header of the 2-NDFL Certificate:

• when drawing up the primary form of Certificate 2-NDFL, “00” is entered;
• when drawing up a corrective Certificate 2-NDFL, instead of the previously submitted one, a value one more than that indicated in the previous Certificate in form 2-NDFL ("01", "02" and so on) is indicated;
• when drawing up a canceling Certificate 2-NDFL, the number “99” is entered instead of the previously submitted one.

The corrective form of Certificate 2-NDFL is submitted to correct errors in the primary form. And canceling - to cancel information that did not need to be submitted at all.

If, after sending Certificate 2-NDFL via telecommunication channels, it was not accepted by the tax authority (a protocol containing a description of format control errors was received), then it is necessary to submit not an adjustment, but a new certificate with the same number, indicated in the "Adjustment number" field. the value "00", but indicating the new date. That is, there is no need to submit a correcting Certificate 2-NDFL, since for this individual the Certificate 2-NDFL was not accepted by the tax inspectorate and it is necessary to re-send the data (Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576@).

Corrective Certificate 2-NDFL

If errors are found in the 2-NDFL Certificate accepted by the tax authority, you must submit a new 2-NDFL Certificate with the correct data, indicating the previous number of the previously submitted 2-NDFL Certificate, but the date of preparation of the corrective one. Moreover, if the tax agent is clarifying information about the income of an individual for the first time, then in the field “Adjustment Number” of the correcting Certificate 2-NDFL it is necessary to put the value “01”, if the second correcting Certificate 2-NDFL is submitted for the same individual - “02” and etc.

The number of corrective 2-NDFL Certificates is practically unlimited - the clarification (adjustment) number of the 2-NDFL Certificate can take values ​​from 01 to 98.

EXAMPLE

The tax agent submitted information about the income of an individual who is a highly qualified specialist (), who does not have the status of a resident of the Russian Federation as of December 31, 2015, by mistakenly indicating code “1” in the “Taxpayer Status” field, which is used when submitting information about income paid to individuals - tax residents of the Russian Federation. Subsequently, the tax agent discovered the error and submitted a corrective Certificate 2-NDFL (see Fig. 1, 2).

Rice. 1. Erroneous indication of the incorrect taxpayer status in the initial 2-NDFL certificate

Rice. 2. Corrective certificate in case of erroneous indication of the wrong taxpayer status in the primary 2-NDFL certificate

It is important to correctly indicate the taxpayer status in the “Taxpayer Status” field, even if the same rate is applied to the income of different categories of individuals and at first glance, indicating the wrong taxpayer status code (for example, “1” instead of “3”) does not affect the result taxation.

Indeed, despite the fact that the income of certain categories of non-resident persons may be taxed at a rate of 13 percent (that is, the same as the income of residents ()), in relation to such income the rules establish special rules, the implementation of which must be monitored by the tax authority, for example:

• only tax deductions can be applied to income received by residents and taxed at a rate of 13 percent (except for income from equity participation);
• the 13 percent rate applies only to income from the labor activities of persons recognized as highly qualified specialists, participants in the State Program to assist the voluntary resettlement to Russia of compatriots living abroad and other persons specified in who are not tax residents of the Russian Federation.

An updated Certificate 2-NDFL on the income of an individual for whom a tax agent recalculated personal income tax for previous tax periods (for example, for 2014) is submitted in the form that was in force in the tax period for which the corresponding changes are made (order of the Federal Tax Service of Russia dated September 16 .2011 No. ММВ-7-3/576@).

EXAMPLE

In April 2016, after submitting information on form 2-NDFL for 2015, an error was identified in the calculated tax of one of the employees, associated with the failure to reflect the amount of a gift worth 5,000 rubles received from the organization for the anniversary in November 2015 by the Accounting Department the cost of the gift has been reduced by 4,000 rubles. () and additional tax was charged. Since the additional tax assessment occurred after the submission of information for the reporting period, the tax agent, in addition to submitting the correcting Certificate 2-NDFL, must also inform the tax authority (and the taxpayer himself) about the amount of income and the impossibility of withholding personal income tax. The completed corrective Certificate 2-NDFL and the message about the impossibility of withholding tax for example 2 are shown in Fig. 3, 4.

Rice. 3. Corrective certificate 2-NDFL

Rice. 4. Message about the impossibility of withholding personal income tax

The tax agent is obliged to report the impossibility of withholding personal income tax, even if the deadline established for this was missed () - March 1 of the year following the year in which the income was paid.

In this case, the tax agent’s failure to submit documents and (or) other information required by the tax authorities within the prescribed period entails a fine of 200 rubles for each unsubmitted document ().

Cancellation Certificate 2-NDFL

In the form of the annulment certificate 2-NDFL, the title and all indicators of section 1 “Data about the tax agent” and section 2 “Data about the individual - recipient of income” specified in the previously submitted Certificate 2-NDFL are filled in. The remaining sections (3, 4 and 5) of the Certificate are not completed.

EXAMPLE

Information about the income of an employee of a separate division, paid to him for 2015, was submitted at the place of registration of the parent organization, which was a violation (). At the same time, personal income tax calculated from his income was transferred to the budget at the location of the separate division (). To correct the error, it is necessary to submit a Certificate in Form 2-NDFL at the place of registration of the separate division and cancel the Certificate 2-NDFL submitted at the place of registration of the parent organization (see Fig. 5, 6).

Rice. 5. Cancellation certificate 2-NDFL at the place of registration of the parent organization

Rice. 6. Correct 2-NDFL certificate submitted at the place of registration of the separate division

Olga Tkach, expert of the Legal Consulting Service GARANT

Help from this form is one of the most popular and frequently requested from employers. It can be provided to various government agencies, since it is an official document that confirms the real income of an individual.

This document is issued only to those persons who have official work. The certificate reflects real, i.e. “white income”, and other payments, which are often issued unofficially in an envelope, will not appear in it.

A certificate in form 2-NDFL is issued upon the employee’s first request. It must be completed by the organization’s accountant within three working days on official letterhead, with the signature of the manager and the seal of the enterprise.

Help can be provided:

• to financial organizations, namely, to banks to obtain various types of loans;
• to social departments to receive child benefits;
• when applying for registration or visa;
• when receiving a tax deduction.

For 2018, reports to the tax service on employee income must be submitted by April 1, 2019. In case of violation of the reporting deadlines, the employer will be held accountable. For each document that was not submitted on time, the taxpayer will have to pay a fine of 200 rubles, if the payment came from an organization, 300-500 rubles. - in the case of an official.

In what cases is the certificate corrected?

Tax agents provide a 2-NDFL certificate to the tax service, thereby informing the supervisory authority about the income of each employee. The billing period indicated in the certificate is one year.

It is an official document and there should be no errors in it. If there are any claims from tax authorities regarding the data in the certificate, the tax agent will be fined 500 rubles. That is why when preparing it you need to be careful and avoid mistakes and inaccuracies.

If a mistake was made, it can be corrected. When issuing a corrective certificate, the numbers 01, 02, 03, etc. are entered in the corresponding field with the number. This number corresponds number of adjustments made. This form is drawn up in order to correct inaccuracies in the first form.

The received certificate contains the actual date of its completion, and not the number that was indicated in the first version - the source code. The number of corrective certificates can be anything - up to 98 exactly, because the number 99 is used to indicate a canceling certificate.

The certificate in form 2-NDFL is corrected by a tax agent represented by an enterprise accountant. He corrects errors in the first version of the report and sends a new document to the tax service for verification.

Instructions for submitting an adjustment

If, after submitting the 2-NDFL certificate to the tax service, it was not accepted by the supervisory authority, then it is necessary to submit not a corrective certificate, but a regular one with the same number, but with a new date. In this case you will have to pay fine.

If a tax agent independently discovers an error in a certificate that has already been sent to the tax office, but has not yet been verified, then he needs to draw up corrective document, in which errors will be eliminated. In this case, you will not have to pay a fine.

Filling out the form

The corrective certificate is filled out in the same way as the original source, only the date is changed. The certificate number is saved, only the correction number is indicated in the corresponding column. It is worth remembering that the corrected certificate for a certain tax period is submitted in the form in which it was originally submitted.

Submission methods

Certificates in form 2-NDFL, including corrective ones, are submitted to the tax authority in the following ways:

• in electronic form or on electronic media if the number of employees of the organization in the billing period was 10 or more people;
• in electronic or paper format, if in the billing period the organization had 9 or fewer employees.

If a corrective certificate is provided to the tax service, it must indicate only the information that has been corrected. Otherwise, the certificate will not be accepted by the tax service and you will have to draw up a new corrective form and send it for verification.

List of requirements

To send a corrective document, the following requirements must be met:

• in the column with the adjustment number, a number must be indicated that is one value greater than the previous option;
• the reporting document should include only those documents for which changes have been made;
• the numbers of certificates that are sent again must match the numbers of those documents that were previously sent and accepted;
• in the event that there is a need to send only one certificate, it must be assigned the next sequential number (for example, if 30 certificates were sent, then the forgotten certificate will be number 31).

There are times when there is a need to carry out correction of personal data(passport numbers, TIN, addresses, etc.). Then you need to draw up a report that will include a corrected certificate with the errors eliminated.

If the tax service refuses to accept a corrective document with an explanation that the certificate was accepted earlier with different data, then you must request to accept a new report. You can also contact a tax officer with a request to delete the incorrectly completed certificate so that you can send the correct version while maintaining the numbering.

You need to understand that if the original version of the certificate was not accepted by the tax authorities, then you need to send a new version, which will contain corrections and a new date, but the old number will be kept. The correction is sent only if the report that contains the certificate has not yet been verified and accepted.

Also, a corrected version of the 2-NDFL certificate is sent when the certificates have been accepted, and then the tax agent discovers any error. Then the certificate indicates only those data that were incorrectly indicated in the first version of the reporting document.

Samples 2-NDFL

The following are completed versions of certificates with form 2-NDFL. The first certificate (Fig. 1) is the initial version, with an error in the number that is assigned to the taxpayer (resident). The second certificate (Fig. 2) is a corrective certificate in which the error has been corrected.

You can view the help options below.

Cancellation of a certificate

This procedure is necessary if you need to cancel an issued certificate that was sent to the tax office by mistake. This is also necessary if a certificate is drawn up and sent to the wrong employee or to the wrong tax office.

It is necessary to request the return of a certificate when the information was sent in error. You need to cancel a certificate in form 2-NDFL if:

• the certificate was drawn up and sent to an employee who does not exist;
• a reporting document for one employee has been sent to the tax office several times;
• for the reporting period, which is reflected in the certificate, the employee had no income subject to personal income tax;
• the report was sent to the wrong department of the tax office, to which the tax agent is not related and is not attached;
• The employee himself must pay the tax and report for it, and not the organization represented by the tax agent.

When issuing a corrective certificate, only section 1 and section 2 are filled in. All other data is not filled in. In the column with the correction number the value 99 is entered.

For example, a company has a head office and several divisions that are located in different territories. By mistake, reports containing information about the income of employees of one of the divisions were sent to the tax service to which only the head enterprise belongs.

In this case, you need to send a cancellation certificate to this department, and then redirect the corresponding document to the department of the tax service to which this department belongs.

Conclusion

Any reporting that employers or individuals submit to the tax office, strictly regulated in form and deadlines for delivery. These standards also apply to reporting documentation, which includes certificates in form 2-NDFL.

For violation of delivery deadlines, as well as for providing false information indicated in these documents, the reporting person will face punishment. If in previous years the tax agent was not punished for errors in the 2-NDFL certificate, but was simply given the opportunity to correct incorrect data, then recently tax legislation provides for a fine for such violations.

The tax agent must remember that reports must be submitted on time, and also carefully check all the data that he provides to the supervisory authority. If you follow these simple rules, then there will be no talk of any fines.

But no one is safe from mistakes. In case of timely detection of inaccuracies in the certificate, which has already been sent for verification to the tax service, The company’s accountant can make adjustments to the data or withdraw them altogether. In this case, a corrective or cancellation certificate is filled out.

If the corrected version is sent to the tax office before the verifying party discovers errors, then you will not have to pay any fine. The most important thing is to detect the error in time and hasten to correct it.

From January 1, 2016, the submission by a tax agent to the tax authority of documents containing false information will entail a fine of 500 rubles for each such document submitted (Article 126.1 of the Tax Code of the Russian Federation). You, as a tax agent, will not be issued a fine if you independently discover errors and submit updated documents to the tax office before the moment when you find out (can find out) that the inaccuracies contained in the documents (information) you submitted were discovered by tax inspectors (clause 2 Article 126.1 of the Tax Code of the Russian Federation). Therefore, timely identification of errors and submission of corrective information is so important.

Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ established new rules for correcting errors in submitted 2-NDFL certificates, for which the “Adjustment Number” field is provided in the header:

• when drawing up the primary form of the 2-NDFL certificate, “00” is entered;
• when drawing up a corrective certificate 2-NDFL, instead of the previously submitted one, a value one more than that indicated in the previous certificate (“01”, “02” is indicated)
  and so on);
• when drawing up a canceling certificate 2-NDFL, the number “99” is entered instead of the previously submitted one.

Corrective form 2-NDFL is submitted to correct errors in the primary form.
And a canceling certificate is to cancel information that should not have been submitted at all.

note

If, after sending 2-NDFL via TKS, it was not accepted by the tax authority (a protocol containing a description of format control errors was received), then it is necessary to submit not an adjustment, but a new certificate with the same number, indicating the value “00” in the “Adjustment number” field. , but with a new date. That is, there is no need to submit a corrective 2-NDFL, since the tax inspectorate has not accepted the certificate for this individual and it is necessary to re-send the data (clause 14 of the order of the Federal Tax Service of Russia dated September 16, 2011
No. ММВ-7-3/576@).

Corrective certificate 2-NDFL

If errors are found in the 2-NDFL certificate accepted by the tax authority, you must submit a new certificate with the correct data indicating the previous number of the previously submitted one.
2-NDFL, but the date of preparation is corrective. Moreover, if the tax agent is clarifying information about the income of an individual for the first time, then in the “Adjustment number” field of the correcting certificate 2-NDFL, the value must be “01”; if a second adjustment is submitted for the same individual, “02”, etc.

The number of corrective 2-NDFL certificates is practically unlimited - the number of the clarification (adjustment) of the certificate can take values ​​from 01 to 98.

Please note: an updated certificate of income of an individual for previous tax periods is submitted in the form in force in that tax period,
for which appropriate changes are made.

EXAMPLE OF A SITUATION FOR SUBMITTING A CORRECTIVE CERTIFICATE

JSC Aktiv submitted incorrect information about the income of employee Vladimir Gritt, who is a highly qualified specialist and did not have the status of a resident of the Russian Federation as of December 31, 2015. The accountant incorrectly entered the “Taxpayer Status” field on the form
2-NDFL code “1”, which is used when submitting information on income paid to individuals who are tax residents of the Russian Federation. Subsequently, the error was discovered and a corrective certificate 2-NDFL was submitted:

Please note that sometimes just “clarification” is not enough.

EXAMPLE OF CORRECTING A PAST PERIOD ERROR

In April 2016, after submitting information in form 2-NDFL for 2015 by the accountant
JSC Aktiv identified an error in the calculated tax of employee V.P. Sidorov, associated with the failure to reflect the amount of a gift worth 6,000 rubles. Sidorov received this gift from the organization for its anniversary in October 2015.

The accountant reduced the value of the gift by 4,000 rubles and added additional tax. The amount subject to personal income tax is 2,000 rubles (6,000 rubles – 4,000 rubles). Unwithheld personal income tax will be
260 rub. (RUB 2,000 × 13%). The accountant must keep it from the employee at the next salary payment and transfer it to the budget.

The accounting entries will be as follows:

DEBIT 70 CREDIT 68, subaccount “Personal Tax Payments”,
– 260 rub. – additional personal income tax accrued for the previous year;

DEBIT 68, subaccount “Personal Income Tax Payments”, CREDIT 51
– 260 rub. – personal income tax is transferred to the budget.

Then JSC Aktiv must submit an updated certificate 2-NDFL for 2015. In it, the organization will indicate all the employee’s income for 2015, including the cost of the gift, as well as the calculated, withheld and transferred amount of tax, including the unwithheld 260 rubles. The total amount of personal income tax calculated, withheld and transferred from Sidorov’s payments for 2015 will be 57,031 rubles. (RUB 56,771 + RUB 260).

Since additional personal income tax accrual occurred after the submission of information for the reporting period,
JSC Aktiv, in addition to submitting a corrective certificate 2-NDFL, must also inform the tax authority and the taxpayer himself about the amount of income and the impossibility of withholding personal income tax.

To submit information about the impossibility of withholding tax, you must use a certificate in form 2-NDFL with sign “2”.

This is how you should fill out the corrective certificate 2-NDFL:

This is how you should format a message about the impossibility of withholding tax:

If the employee from whom you underwithheld personal income tax last year has already quit, you will no longer be able to recalculate him. So do the same. After you have recalculated the tax, submit two 2-NDFL certificates for the employee at once. The first is specified with attribute 1. In it you will indicate all income and deductions for the corresponding year, the amount of calculated, withheld, transferred, and unwithheld tax. The second certificate will have feature 2. It only needs to reflect the amount of income from which tax was not withheld.

note

The tax agent is obliged to report the impossibility of withholding personal income tax, even if the deadline established for this was missed - March 1 of the year following the year in which the income was paid. At the same time, remember: failure by a tax agent to submit documents and (or) other information provided for by the Tax Code to the tax authorities within the prescribed period entails a fine of 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation).

If you have over-deducted personal income tax from an employee, then you only need to submit one updated certificate 2-NDFL with attribute 1. In the certificate, indicate all income and deductions, as well as the amounts of calculated, withheld, transferred and over-withheld tax.

Cancellation certificate 2-NDFL

In the form of the 2-NDFL cancellation certificate, fill in the title, all indicators of section 1 “Data about the tax agent” and section 2 “Data about the individual - recipient of the income” specified in the previously submitted 2-NDFL certificate. The remaining sections 3, 4 and 5 of the certificate are not completed.

EXAMPLE FOR executing a CANCELLATION CERTIFICATE

Information on the income of employee Yu.P. Antonov, working in a separate division of Aktiv JSC, was submitted at the place of registration of the parent organization. This is a violation in accordance with paragraph 2 of Art. 230 Tax Code. Personal income tax calculated from his income must be transferred to the budget at the location of the separate unit
(clause 7 of article 226 of the Tax Code of the Russian Federation).

To correct this error, it is necessary to cancel the 2-NDFL certificate filed at the place of registration of the parent organization and submit a new certificate at the place of registration of the separate division.

The cancellation certificate will look like this.