In the 2-NDFL certificate you need to indicate OKTMO codes in a special way. Find out how to fill out the OKTMO code field in the 2-NDFL certificate in our article.

Please note: in 2-NDFL, OKTMO is indicated depending on where the tax agent is registered. In the “OKTMO Code” 2-NDFL field, enter the OKTMO code of the territory in which the tax agent is registered.

If the employee’s income was paid by the head office of the organization, then in the certificate in form 2-NDFL, you need to indicate OKTMO at the location of this particular office.

If the income was paid by a separate division of the organization, then in the certificate indicate OKTMO at the location of this division.

If during the year an employee received income in various separate divisions with different OKTMO codes, for each of them you need to draw up a separate certificate with different OKTMO codes.

How to find out your OKTMO?

To find out your OKTMO code, contact the inspection office at your place of registration.

You can also view the codes on the website of your Federal Tax Service department. To find codes on tax websites, go to the main page of the Federal Tax Service of your region in the “Tax reporting” section, then follow the links “Procedure and deadlines for paying taxes and fees” and then “OKATO codes of municipalities”. Having entered this section, look at the table of correspondence between OKATO and OKTMO codes.

Another way to find out your OKTMO is this. A new service with a self-explanatory name has opened on the Federal Tax Service website. To determine the OKTMO code, you must enter the OKATO code or the name of the municipality.

In addition, we have prepared a convenient table of correspondence between OKATO codes and OKTMO codes. All you need is to download the table, open it and through the search (press Ctrl+F) find your locality and find out what your OKTMO code is. Also, if you have your OKATO code, simply enter it in the search field and find the OKTMO code you need.

Commentary to the letter of the Federal Tax Service of the Russian Federation dated November 1, 2016 No. BS-4-11/20817.

Despite the fact that there is still time before submitting the certificate in form 2-NDFL, employees of the regulatory authority are already issuing letters with their explanations about the procedure for filling it out.

In this issue of the magazine, we present to your attention a letter from tax department employees dated November 1, 2016 No. BS-4-11/20817, which states that tax agent organizations, before filling out a certificate in Form 2-NDFL, must ensure that the personal data of individuals is up-to-date. This is due to the fact that employees of the regulatory authority believe that a certificate in form 2-NDFL with old personal data is a document with unreliable information, and for this Art. 126.1 of the Tax Code of the Russian Federation provides for administrative liability in the form of a fine.

Note:

In the letter, the tax authorities noted: the submission of information about the income of an individual indicating incorrect data (the TIN of individual employees is filled out incorrectly, there are facts of non-filling of the unwithheld amount of tax) is the submission by a tax agent to the tax authority of documents containing false information, and constitutes a tax offense for which liability provided for in Article 126.1 of the Code. This means that organizations face a fine of 500 rubles. for each submitted document containing false information.

So, let us recall the main points that you need to pay attention to when filling out a certificate in form 2-NDFL.

For which individuals must the organization submit certificates in Form 2-NDFL?

The information is submitted by tax agents - Russian organizations from which or as a result of relations with which the taxpayer received income, to the tax authority at the place of his registration. In addition, these certificates must be submitted by Russian organizations that have separate divisions, in relation to employees of these separate divisions, to the tax authority at the place of registration of such separate divisions, as well as in respect of individuals who received income under civil law contracts, to the tax authority at place of registration of separate divisions that have entered into such agreements.

At the very beginning of the certificate on form 2-NDFL there is a “Sign” field in which you need to put:

1) or number 1 – if this certificate is submitted in accordance with clause 2 of Art. 230 of the Tax Code of the Russian Federation, that is, for those individuals to whom the organization paid income, with the exception of income:

• under purchase and sale agreements;
• under agreements concluded with them as entrepreneurs;

2) or number 2 – if this certificate is submitted in accordance with clause 5 of Art. 230 of the Tax Code of the Russian Federation, that is, for those individuals from whose income the organization was unable to withhold personal income tax in whole or in part (Letter of the Federal Tax Service of the Russian Federation dated March 30, 2016 No. BS-4-11/5443).

Section 1 of the certificate in form 2-NDFL.

This section provides information about the organization - tax agent. Here it is necessary to take into account one nuance, namely filling out the “OKTMO” and “KPP” fields:

• if an individual received income from the head division of the organization, the OKTMO code and KPP of the organization are reflected;
• if an individual received income from a separate division of the organization - OKTMO and KPP code of the separate division.

Section 2 of the certificate in form 2-NDFL.

This section provides information about the individual for whom the certificate is being submitted. It was this that the employees of the regulatory authority drew attention to in the commented letter and gave the following explanations:

• in the field “Last name, first name, patronymic” the surname, first name and patronymic of the taxpayer are indicated without abbreviations in accordance with the identity document;
• in the “Series and number” field – details of the taxpayer’s identity document;
• when filling out the field “Residence address in the Russian Federation” - the full address of the taxpayer’s place of residence based on an identification document or other document confirming the address of residence.

Thus, Sec. 2 “Data about the individual - recipient of income” of the certificate in form 2-NDFL must be filled out by the tax agent based on the data of the taxpayer’s identity document.

Section 3 of the certificate in form 2-NDFL.

Section 3 of the help provides information:

• about income received by an individual, taxed at a specific tax rate (13, 15, 30 or 35%). This information is displayed in chronological order by month and revenue code. In this case, the amounts of income are shown in the month in which the corresponding income is considered actually received;

Note:

According to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, income in the form of wages is considered to be actually received on the last day of the month for which wages are accrued. This means that if an employee received a salary for December 2016 in January 2016, then its amount must be reflected in the certificate for 2016 as part of income for December.

• about tax deductions that apply to specific types of income.

Note:

Standard, property and social deductions in section. 3 are not reflected. It indicates, for example, professional deductions and amounts not subject to personal income tax under Art. 217 Tax Code of the Russian Federation.

Opposite those amounts of income for which deductions have been applied, the deduction code and its amount are reflected.

Section 4 of the certificate in form 2-NDFL.

Section 4 reflects standard, social and property tax deductions provided to an individual.

Note:

The specified deductions can be provided only to tax residents of the Russian Federation in relation to income taxed at a rate of 13% (except for dividends) (clause 3 of Article 210 of the Tax Code of the Russian Federation). If a person received income taxed at other rates, or is not a resident, then zeros must be entered in the amount fields of this certificate.

Section 5 of the certificate in form 2-NDFL.

In section 5 it is necessary to display generalized indicators, namely:

• the total amount of income reflected in section. 3 certificates subject to personal income tax at the rate indicated in the title of this section;
• total amounts of personal income tax calculated and withheld from this income;
• the total amount of tax transferred to the budget.

Note:

The amount of personal income tax calculated from the salary for December of the current year is always reflected in the certificate in form 2-NDFL for the same year in the fields:

• “Tax amount calculated”;
• “Amount of tax withheld”;
• “Tax amount transferred.”

The fact that this tax can be withheld and transferred to the budget next year does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/1692 @).

For your information:

If during the year you paid the same person income subject to personal income tax at different rates, for this person you must submit to the Federal Tax Service one certificate in form 2-NDFL, filling out section. 3 – 5 for each personal income tax rate. If there are no total indicators, a zero is entered in the corresponding fields of the certificate.

The most common income and deduction codes that are used when filling out a certificate in form 2-NDFL.

The full list of income and deduction codes that are reflected in the certificate was approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@. Let us recall only the most common ones.

Revenue code	Expense code
1010 – dividends	114 – standard deduction for the first child to the parent (single amount)
2000 – salary	115 – standard deduction for the second child to the parent (single amount)
2010 – remuneration under a civil contract for the performance of work (provision of services)	116 – standard deduction for the third and next child to the parent (single amount)
2012 – vacation pay	311 – property deduction in the amount spent on the purchase (construction) of housing
2300 – temporary disability benefit	327 – social deduction for employee expenses on non-state pension provision, voluntary pension insurance, voluntary life insurance
2610 – from savings on interest for using borrowed funds	403 – professional deduction according to the GPA for the performance of work (rendering services)
2760 – financial assistance to employees (except for financial assistance issued in connection with the death of a family member, the birth of a child, a natural disaster or other emergency circumstances)	501 – deduction from the cost of gifts (up to 4,000 rubles per year)
4800 – income for which there are no codes. For example, excess daily allowance upon dismissal (letters of the Federal Tax Service of the Russian Federation dated September 19, 2016 No. BS-4-11/17537, dated July 6, 2016 No. BS-4-11/12127)	503 – deduction from the amount of financial assistance (up to 4,000 rubles per year)

And in conclusion, let us remind you that this certificate is signed by the head of the organization or any official authorized to do so by the internal documents of the organization (for example, by order of the head). In particular, the certificate can be signed by the deputy chief accountant, the accountant responsible for payroll calculations.

WITH According to which the 2-NDFL report must contain information with the same combination of details: INN of the tax agent, KPP, OKATO / OKTMO, reporting year, attribute of the information provided. According to letter N GD-4-3/23381@ in 2-NDFL for 2013 the code OKTMO is indicated, for earlier periods - OKATO.Thus, certificates with different checkpoints, OKATO / OKTMO (for example, for different separate units) should be sent in separate files.

To which inspection should I submit 2-NDFL for a branch?

According to the letter of the Federal Tax Service dated May 30, 2012 No. ED-4-3/8816, 2-NDFL for the branch should be submitted at the place of registration of the separate division. Since the end of February 2013, the largest taxpayers can send form 2-NDFL through MRI to the final tax inspectorate. Previously, this method of sending was not supported by the receiving complex on the side of the regulatory authorities

How to change checkpoint, OKATO and OKTMO in the 2-NDFL report

1. Go to the “Federal Tax Service” section » > « Fill in the system ».

2. Select “2-NDFL” in the list, click on the “Select period” link.

3. Specify the required period and click on the “Fill out the report” button.

4. The 2-NDFL editing window will open. To create help manually, click on the “Add help” button ». To download the finished report file, click on the “Actions” > “Load Help from File” button.

5. Details that will be included in the report are indicated above the list of certificates. To change the checkpoint, OKATO or OKTMO, you must click on the link “Change” ».

You can also change the details in the “Details and Settings” menu » > « Payer details » on the main page of the system.

Details that are edited in form 2-NDFL are automatically changed in the “Payer Details” menu. If changes were made for one report, it is necessary to return the details back after sending the data. Otherwise, subsequent reports will be sent with changed data.

6. In the window that opens, specify the required details and click on the “Save” button » . It is possible to changecheckpoint, toodOKTMO/OKATO,Federal Tax Service code,name of the organization and To contact phone number.

According to the Order of the Federal Tax Service MMV-7-11/485@, Section III of the report is provided for each separate unit. In this case, each report must have a unique set of the following details:

• OKTMO
• Federal Tax Service code at the place of registration of the organization or separate division

If at least one of the details is different, you should fill out a separate report to the Federal Tax Service. You can submit reports with different INN-KPP-OKTMO to one Federal Tax Service.

7. Make sure that all the necessary certificates are selected and click on the “Check and send report” button.

After sending the 2-NDFL report, you should return the previous checkpoint, OKATO and OKTMO.

What is it, what is it needed for? Who might need such a document? What should you be prepared for and how to prepare a report without a single mistake?

06.10.2015

What it is?

All profits of individuals, which are taxed at a rate of 13%, are reflected in the reporting documentation.

There is a regulated form that must be submitted by employers to the tax authorities within the prescribed period.

Obtaining a certificate is possible with a written request to the organization’s administration. In the document flow, the 2-NDFL certificate confirms the amount of profit of employees.

Such data is also necessary to obtain deductions that can be issued when purchasing real estate, for medical needs or training.

If you want to get a loan, you also need to fill out such a certificate, which allows you to count on a reduction in interest on loan agreements.

WHO RENTS

The tax agent who paid employees throughout the year must provide information in Form 2-NDFL.

A certificate is submitted when paying income not only to an employee, but also to an individual who does not work at the enterprise.

Payments are made based on salary and other profits, not even in monetary terms (prize or gift). Sometimes tax agents submit several forms for one employee.

This is possible in the case where the employee was paid a salary at different tax rates. Fill out a certificate indicating 13 and 9 percent separately.

The same situation with separated reporting awaits a manager if his employee worked in more than one division of the company in separate regions this year. There will be several certificates - for each branch.

PURPOSE OF HELP

The document is necessary for an individual in order to:

• provide to a foreign consulate, embassy - for permission to travel to another country;
• submit to banks to obtain a loan.

Many banking institutions do not cooperate with law enforcement and tax authorities, and information about the payer is not available to them. Therefore, a completed 2-NDFL certificate will allow you to obtain data on the income of citizens.

A legal entity must report on its activities, so they also provide such a document to the Tax Service.

TO WHOM THE INFORMATION IS NOT SUBMITTED

There are several cases in which it is not necessary to draw up a document.

Cases	Explanations
Payments made that are exempt from income tax	Profit, which according to legislative acts is exempt from personal income tax, is not indicated in the certificate. These are alimony payments, payments for pregnancy and under (Article 217 of the Tax Code)
An employee was given a gift or financial assistance was provided to a woman on maternity leave	If the amount of the payment or gift does not exceed 4 thousand rubles over 1 year, there is no need to pay tax (clause 28 of article 217)
Property was purchased from individuals	For example, a company purchased a computer from an employee. The tax will not be charged according to Art. 226 clause 2. An individual must prepare an independent report and file a declaration in form 3-NDFL (Article 228 of the Tax Code)
By paying winnings to an individual who took part in a risk-based game	This applies to enterprises that have registered as organizers of sweepstakes or lotteries. Payment of personal income tax will not be required, since this must be done by the participant in the game independently (clause 1 of Article 228 of the Tax Code)
Funds paid to individual entrepreneur	Tax on payments made by individual entrepreneurs is not subject to withholding. They must independently calculate and pay income tax. Data from the tax office is not needed, but the company should request all related certificates from the employee (OGRNIP, TIN, cash receipt, sales receipt, etc.)

HOW TO MAKE A 2-NDFL CERTIFICAT

The form is regulated by law. Fill out the certificate in accordance with established rules, using codes and numbers to display information. How to figure it all out?

COMPOSITION OF THE REFERENCE

The document form has several sections that reflect:

• information about tax agents;
• enter data on individuals who are profit recipients;
• information about profits that are subject to tax;
• tax deduction information;
• total profit;
• tax amounts for the reporting period.

SIGN 2 IN THE HELP

Sign 2 - a document that is filled out in accordance with the requirements prescribed in paragraph 5 of Art. 226.

It is used after the expiration of the tax period in which tax agents paid income to individuals, and to inform in writing the payer and the tax authority at the place of registration.

The taxpayer's identification in 2-NDFL is a certificate with information about the impossibility of withholding personal income tax and the amount of tax, and the duties of tax agents are considered to be fulfilled in full.

According to paragraphs. 4 paragraphs 1 art. 228 of the Tax Code, an individual who has income, receiving which taxes were not withheld by the tax agent, calculates and pays taxes independently.

OKTMO

In 2-NDFL certificates, the OKTMO code is indicated according to certain rules and depends on the area where the tax agent is registered. The territory code should be entered in the fields.

In the event that employees were paid income by the head departments of the enterprise, then OKTMO is indicated in the document depending on the location of these departments.

When income is paid by a separate division, the locality code of this branch must be indicated.

In a situation where employees received income throughout the year in different branches with distinctive codes, then a number of certificates equal to them is drawn up.

The OKTMO region code can be found at the local inspectorate or on the official Internet platform of the Federal Tax Service. In the second case, you should go to the page and find the section for tax reporting.

POINTS 2.2 AND 2.3

Clause 2.2 contains the full name of the individual who is the tax payer. Abbreviations are not allowed. If the payer is a foreigner, then the Latin alphabet can be used.

If the identity documents have been changed (when changing names, etc.), then the tax authorities should be informed, and then there will be no questions on their part.

If this is not done, the representative will identify a discrepancy, and then you will need to present copies of documents to correct the errors. Prepare a copy of the employee’s passport in a timely manner.

Clause 2.3 contains information about the taxpayer status:

1. For individuals - tax residents of the Russian Federation.

2. For persons who are not such.

You can determine your status based on documentation that confirms your stay in the country for a certain time.

This is possible if you have:

• passports with marks of registration at the place of residence in the Russian Federation;
• certificates of registration issued by authorized structures at the place of residence;
• residence permit issued upon application;
• other certificates.

A resident is considered to be a person who has been in Russia for at least 183 days. In the 3rd section of the 2-NDFL certificate, 13% will be put for a resident, and 30% for a non-resident.

DOCUMENT CODE

Clause 2.6 is intended for entering the code of documents that serve as identification.

Here is the code table:

Codes	Title of documents	Note
	Russian Federation passports
	Birth certificates	Applies to a person under 14 years of age. These are certificates that are issued in accordance with Federal Law of November 15, 1997 No. 143
	Military IDs
	Temporary certificates issued instead of military tickets
	Passports of foreign citizens
	Certificates of application for recognition as refugees in Russia
	Residence permits in Russia
	Refugee IDs
	Temporary documents of a Russian citizen
	Certificates permitting temporary residence in Russia
	Certificates of temporary asylum in Russia
	Birth certificates issued by foreign authorities	Foreigners under 16 years of age
	Military document
	Other documentation	According to the law

EMPLOYEE ADDRESS

Clause 2.8 contains information about the employee’s address according to his registration data in the identity document. Temporary registration addresses should not be included in the 2-NDFL document.

When completing the 2nd section on the income of a non-resident (both Russian citizen and foreign), it is enough to fill out clause 2.9.

Here you need to indicate the address of residence of an individual in your state by entering the appropriate code. Clause 2.8 can be left blank.

SECTION 3 AND 5

In the case where different rates were applied to the employee’s profit throughout the year, only one certificate should be prepared.

For example, an enterprise paid an individual an income at a rate of 13% and 9%. You will need to fill out the 3rd and 5th sections in turn at a rate of 13%, and then at a rate of 9%.

It happens that the entries cannot fit on one form - fill out as many sheets as needed. But the “Tax Agent” column must be filled in on all pages that are numbered.

To reflect wages, use the 3rd section, regardless of whether it was issued or not. Taxes are considered withheld from the moment they are accrued.

Clause 5.3 should contain the amounts for the personal income tax reporting period, and 5.4 - the amounts of taxes withheld when receiving funds in hand.

If the company accrued wages in 2014, but by April 1, 2015 it had not been paid, then it is transferred to 2015 for reporting in the next period.

HOLIDAY PAY AND OTHER

If the employee was on vacation, which began in December 2014 and ended at the end of January of the following year, then vacation pay will be considered received on the day it is accrued.

Such funds will not be defined as income for labor (according to Article 223 of the Tax Code). This means that profit includes vacation pay that was issued in December.

When issuing a certificate, splitting the amount in January will not be required. But if accrual is made in 2014, and vacation pay is paid in 2015, such information will not be included in the 2-NDFL certificate.

It must be used when preparing the report for 2015. This also applies to dividends, bonuses, and other payments. The certificate does not include data on vacation pay if the employee was recalled from vacation earlier.

INCOME CODES

Each type of income is displayed using a specific code. Let's list:

For example, when paying compensation for vacation that was not taken in the current year, there is no code that will display it. And there will not be a big mistake here if the code is 4800 or 2000.

Regarding the bonus for a holiday or anniversary, it will need to be reflected in the 3rd section as other income.

To determine the code, apply the following principle: when calculating a bonus as a reward for success in work, use 2000, and when issuing it as a congratulation on an anniversary, use 4800.

BY DEDUCTIONS

Do not confuse deductions in sections 3 and 4. They are different and duplication is not allowed, otherwise the tax base calculations in paragraph 5.2 may be incorrect.

The certificate has columns in section 3 that reflect deduction codes and amounts. They should not be confused with those indicated in section 4.

When filling out the 3rd section, you should enter those deductions and amounts that are partially exempt from personal income tax in accordance with Art. 217 NK.

For example, with financial assistance in the amount of 4 thousand rubles. or for a gift whose value will not exceed this limit.

Section 4 contains information about standard, social and property tax deductions. If they are indicated in the 3rd section, then doubling cannot be avoided. The tax base will then be calculated with errors.

What about deductions for children? They are valid if the payer’s income, calculated from the beginning of the new period, does not exceed 280 thousand rubles.

From these amounts it will be possible to return 13 percent of taxes in each month.

AMOUNT OF NDFL

The calculated, withheld and transferred amount is entered in clauses 5.3, 5.4 and 5.5, respectively. Amounts may vary.

For example, the withheld amount may be greater than the accrued amount if excess is taken from the employee, which is then transferred.

When an enterprise does not meet the deadline for crediting the employee for the amount that is excessively withheld for personal income tax, then clause 5.6 must contain data on the uncredited amount of personal income tax at the time of submitting the document to the authorities.

After the final calculation of the employee’s income, an updated version of the certificate should be submitted.

The Federal Tax Service has made changes to the 2-NDFL certificate.

Now you need to provide additional information:

• Help type display required;
• identification code in the state in which the person has citizenship;
• investment tax deductions.

When reporting to the Tax Office, you should enter 00 in the type details. When submitting clarifications - 01, 02 (depending on the number of amendments).

When clarifying the procedure for entering the OKTMO code for the “imputed” person, the region code will be changed to the code of the subject of the Russian Federation, and the code of Crimea and Sevastopol will be added.

The new certificate contains updated deductions - according to investment data in accordance with Art. 219.1.

The title should indicate the date, year and document number, which should not coincide with those previously entered into the documentation log.

Sign 1 or 2 is entered in the appropriate column in accordance with Art. 230 NK.

It is also necessary to indicate tax structure codes (in the Federal Tax Service section).

The following section is intended to display data about individuals:

In the income section you need to enter information about taxable amounts for specific periods. The section on tax deductions is needed so that income can be deciphered. The division is carried out according to codes.

Filling out the items is only available to a person authorized by the company. An example of what personal income tax certificate 2 looks like for a bank:

HOW TO MAKE A HELP IN 1C?

In the program to display salary payments, select “Taxes”, then “Help ...” to indicate the income of employees.

You can do this: select the item to display wages for the enterprise, then - for taxes and contributions, certificates of profit (2-NDFL) for employees.

You need to create a new document, select the company, employee and year. The certificate will be filled out automatically; you will need to double-check the data.

The amount of profit and deduction is checked against the payslip, and the total amount of taxes is recalculated by multiplying the tax base by 13 percent.

Pay attention to the withholding and remittance columns as they often display incorrect amounts. Find the cause of such errors or fix it yourself.

The tab for calculating earnings has a checkbox for calculating personal income tax and accepting taxes for accounting as withheld.

If there is such a mark, then the tax amounts will be recorded in the documentation of payment accruals, and if it is missing - in the documentation on which payments are made.

In the second case, there are often differences if the documentation is carried out incorrectly (starting with payments and ending with accruals).

The amount of personal income tax transferred will be registered in a document for displaying transfers to budget structures, which can be found on the “Taxes” tab.

IS IT POSSIBLE TO OBTAIN 2-NDFL FROM A PREVIOUS PLACE OF EMPLOYMENT?

If you need to obtain a 2-NDFL certificate after dismissal.

In the event that an enterprise has suspended its activities, you can apply for the document to the Tax Inspectorate, where all data for the last year of the organization’s activity is stored.

To obtain a certificate, you should find out the TIN of the liquidated enterprise. To do this, just check the seal in the labor office.

Then it is worth taking time to determine the number of the tax authorities that exercised control over the activities of the company. Go to the Federal Tax Service page where you can get this information.

Submit an application indicating your desire to receive a certificate. You need to have a couple of copies, one of which you should keep.

Please know that such a service must be provided without fail, otherwise you may attract structures if they refuse responsibility. The 2-NDFL must be issued to you within 3 days.

HOW TO GET AN UNEMPLOYMENT CERTIFICATE?

An individual who has terminated an employment contract with an employer, or an employee who is not officially registered with the enterprise, is considered unemployed.

In the first case, you can contact your former employer or the Tax Office. The second option is a sign of lack of work experience, and, accordingly, lack of payments to the tax fund.

NUANCES FOR IP

An important point when working with help is relevance. The form is updated almost every year, so you should carefully monitor the innovations. If you present an old form, the Tax Office may not accept it.

The legislation does not regulate the procedure by which the inspectorate issues certificates. Because of this, unpleasant situations often arise.

But individual entrepreneurs make cunning decisions. The form is available online, which will greatly simplify the application process. For government agencies, this is a risk, since there is no control over the flow and quantity of personal income tax.

An individual entrepreneur should know the validity period of the certificate. The legislation has gaps on this issue as well.

How long the document is valid will be determined depending on the specifics of the place of issue. Such enterprises independently set the period in which they can file 2-NDFL.

An individual entrepreneur must provide a certificate not only to authorized structures, but also to an individual upon request.

IS THERE A 2-NDFL FOR 6 MONTHS?

Quite often, to decide whether to issue a loan, banks request a completed form showing the personal income tax not for the year, but for 6 months. The list of documents is determined by the organization itself.

You can contact your employer for such a certificate, moreover, for the period that you need. The accounting department must issue a document signed by management and stamped.

Refusal to provide Form 2-NDFL for 6 months is possible if accountants do not have the appropriate program. There is nothing wrong if you provide the bank with a year's worth of paper, rather than six months' worth.

When filling out form 2-NDFL, there are many nuances that are worth knowing. There aren't many changes in 2015, so there shouldn't be any problems.

The main thing is to carefully check yourself and only then submit the report.

Irina

Businessmen using SOS, as well as ordinary people when receiving income on which income tax has not been paid, are required to file a 3-NDFL declaration. Wherein in 3-NDFL OKTMO place of residence– a required element. Practice shows that even when a person draws up this document not for the first time, certain questions arise with the address.

What does the abbreviation mean?

OKTMO is an all-Russian classifier of municipal territories. It is intended to identify any settlement or locality within the territory of Russian jurisdiction.

This detail consists of 8 or 11 digits, depending on the selected address location. All information is collected in a special document - OK 033-2013.

Which OKTMO to indicate in the 3-NDFL declaration

The code for a specific region and settlement can be found in different ways:

1. Contact your local tax office.

2. Use the Internet service “Find out OKTMO” on the official website of the tax service. Here is a link to it (if you enter a request from a PC from Moscow): https://www.nalog.ru/rn77/service/oktmo/

To get information, just enter one of two things:

• OKATO value;
• name of the region of the Russian Federation and municipality.

Here is an example for the Moscow Strogino district:

3. Get a 2-NDFL income certificate from your employer. It contains the required combination of numbers.

Declaration 3-NDFL: OKTMO in 2017

Rosstat updates the codes under consideration as necessary. But this doesn't happen often. The table below shows the codes of some municipalities in force in 2016–2017.

Reliable information for other regions can be easily obtained on the official website of the Federal Tax Service using the service discussed above.

How to specify OKTMO in the 3-NDFL declaration

There are 11 empty cells allocated for this in the document. They are intended for eleven-digit characters. But sometimes the code contains only 8 characters. Then put dashes in the remaining fields.

Keep in mind: Additional zeros cannot be entered, otherwise when processing the report the computer will not detect the valid code and will generate an error!

EXAMPLE
N.I. Zhuravlev lives in the Northern Izmailovo district of Moscow. OKTMO place of residence in 3-NDFL it will fill like this:

OKTMO of an individual in 3-NDFL

This tax return contains OKTMO, which is entered according to the place of registration/accounting. An exception is provided for people who are not individual entrepreneurs: they note not only the code of the municipality at their place of residence, but also the OKTMO code of the source of funds received. The information is entered into sheet A or B.

EXAMPLE
K.V. Kruglov is a resident of the Sokolniki district of Moscow. In 2016, he received income from Leader CJSC, registered in the Kuntsevo district of Moscow. Here which OKTMO to indicate in the 3-NDFL declaration:

• code of the municipality at the place of residence – 45315000;
• OKTMO source of income – 45320000.

Download the current 3-NDFL declaration form for 2016 from our website.