According to the general rules that are established in relation to business activities in Russia, no tax is paid on the income of individuals.

Exemption from such deductions may only apply to types of income that are derived from the activities specified in.

That is, the converted individual pays either 6% under the “income” scheme or 15% under the “income minus expenses” scheme, which is more profitable than paying 13 percent personal income tax.

If an entrepreneur starts a new type of activity, then it is advisable to notify the relevant authorities to make changes to the Unified State Register of Individual Entrepreneurs.

If this is not done, income from new sources will be subject to tax at a rate of 13%, that is, personal income tax.

If an individual entrepreneur uses in his activities, then, according to Article 23 of the Tax Code, he is recognized as a payer of employee tax.

When applying special regimes, such as (imputed income) and the simplified tax system (simplified) for taxes, an individual entrepreneur may be exempt from paying personal income tax, as well as paying property tax, which are used in running a business.

In connection with the emergence of a new type of businessman, a fundamentally new type of tax regime has been introduced in Russian legislation - a patent system with a fixed rate.

In this case, individual entrepreneurs are subject to the following types of taxes:

• Payments every month – insurance contributions and employee payroll tax, if any;
• Payment of the cost of the patent (may be in several stages);
• Payments that do not depend on the size of the tax base (fixed).

Forms and submission of individual income tax reports

The tax office with which the businessman is registered annually expects information containing...

A special form KND 111018 is provided for the report. When filling it out, the entrepreneur himself is excluded from the list.

If the business manager has chosen a general tax scheme (OSNO), then as of April 30 following the expired period, reports on personal income tax (income tax declaration 3-NDFL) and 4-NDFL must be submitted (projected data on the tax on based on data from previous years). Reports are submitted to the Federal Tax Service at the place of registration.

Currently, organizations are permitted to submit this type of reporting via electronic communication channels in XML format.

This format is convenient, first of all, for the tax office when receiving and uploading to a consolidated database throughout Russia. Modern accounting programs support this format.

In the event that there are payments to employees working under employment contracts, the entrepreneur is charged with additional reports, including an individual entrepreneur’s report for 2 personal income taxes. These are income certificates in the established form.

The data from this report is in the Federal Tax Service database and is verified with certificates presented by employees. 2-NDFL is obtained in the entrepreneur’s accounting department, so the data presented must match by April 1 of the next year.

It is worth noting that the responsibilities of the organizer of the enterprise, as a tax agent, include issuing such certificates upon request, an unlimited number of times. People may need these documents when filing a return, applying for a tax notice, a credit institution, or a court.

Despite the fact that the deadline for filing 2-NDFL is April 1, the entrepreneur has no right to refuse workers and employees who apply for them even at the beginning of the year. The document is prepared by the accounting department and can be signed by the chief accountant and certified with the seal of the individual entrepreneur.

For those who believe that there is no need to report to anyone, the Code provides for a system of fines.

For example, for each unit of document submitted after April 1, the entrepreneur will have to pay 200 rubles. Moreover, paid invoices are not exempt from, but no deadlines have been established for additional acceptance.

If a tax arrears are detected, the Federal Tax Service Inspectorate will collect payments to the budget in the amount of one fifth of the amount of taxes not transferred. However, submitting a certificate will still exempt you from paying such a fine.

The Code of Administrative Offenses provides for punishment of both the management team (300-500 rubles) and the organization as a whole (3000-5000 rubles).

The situation is somewhat different in the event of termination of activities to generate entrepreneurial income.

The former businessman has five working days from the date of deregistration in the register (closing the individual entrepreneur) to submit Form 3-NDFL and after that another fifteen days for the final tax payment. Ignoring these actions will result in an administrative fine of 1,000 rubles.

Declaration for certain categories of individuals 3-NDFL

Since 2010, according to Order of the Ministry of Finance No. ММВ-7-3/654, the submission of a special type of tax return has been provided. Responsibility for filing it rests directly with the citizens who fall under the scope of the order.

• Individuals engaged in conducting business on an entrepreneurial basis (PBOYUL), who are subject to the general taxation procedure;
• Notaries and other persons engaged in private practice;
• Employees of an employer who is not a tax agent;
• Income received by citizens who are not related to the employer and from which personal income tax has not been withheld (from the sale or rental of property, dividends, etc.);

According to the letter of the Law, entrepreneurs are required to submit a 3 personal income tax report for individual entrepreneurs even in the absence of accrued income. Among accounting workers, such a report is called “”. The deadline for it is the same as for 2-NDFL (April 30).

Cases in which individuals submit a 3-NDFL declaration of their own free will:

• The desire to receive standard tax deductions described in Article 218 of the Code. The declaration is submitted if they were not provided during the calendar year (tax period) or their size was reduced for reasons beyond their control;
• Application for social tax if there are documents confirming payment for such services, transfers to charitable foundations or replenishment of the voluntary pension fund;
• Receiving deductions when selling property or purchasing real estate (this point most often applies to entrepreneurs as individuals);
• Professional deductions (do not apply to individual entrepreneurs).

The line of tax returns does not end there. In 2010, the Federal Tax Service developed Form 4-NDFL, which must be provided:

• Entrepreneurs who registered for the first time and have already begun to receive income from the type of their activity entered in the register. The deadline for filing a declaration is set on the fifth day of the following month;
• All the same entrepreneurs in whose activities a significant (more than half) income is expected.

Based on this form, Federal Tax Service agents accrue advance tax payments sent for execution to individual entrepreneurs on the eve of the payment deadline.

Of course, in our country, all conditions have been created for successful entrepreneurship. This also applies to preferential tax conditions and the transition of services receiving reports to the electronic services platform.

Taxes for individual entrepreneurs are not only unified, but their number has also been significantly reduced. In 2015, the Government of the Russian Federation plans to introduce tax holidays for entrepreneurs.

April 2, 2018 – this is the deadline set for tax agents to submit income tax reports for 2017: 2-NDFL certificates and 6-NDFL calculations. When accepting reports, tax authorities check compliance not only with internal control ratios, but also with external ones, that is, they compare the indicators of these forms with each other.

for accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account. Systematize or update your knowledge, gain practical skillsand find answers to your questions.

The tax authority approved updated personal income tax reporting forms

1. A certificate of income of an individual (form 2-NDFL) was approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ (as amended by Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-119@). However, for 2017 you can take it using the old form or the new one (Information from the Federal Tax Service of the Russian Federation).

In addition, codes for types of income and deductions for filling out 2-NDFL were approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@.

1. Calculation of 6-NDFL - form and procedure for filling out approved. By Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ (as amended by Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-11/18@, the deadline for introducing the updated form is 03/26/2018, but for 2017 you can submit the calculation using the old form).

Deadlines for submitting personal income tax reports

As a general rule, a Certificate in Form 2-NDFL is submitted annually no later than April 1 of the year following the expired tax period with a “1” sign. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the certificate is submitted no later than March 1 of the year following the expired tax period with sign “2”:

• for 2017 - 03/01/2018
• for 2018 - 03/01/2019

With sign “1”, the certificate is submitted within the following time limits:

• for 2017 - 04/02/2018
• for 2018 - 04/01/2019

Calculation in form 6-NDFL is submitted quarterly. The deadlines for submitting calculations in 2018 are as follows:

• for 2017 - 04/02/2018
• for the 1st quarter of 2018 - 05/03/2018
• for the first half of 2018 - 07/31/2018
• for 9 months of 2018 - 10/31/2018
• for 2018 - 04/01/2019

Branch reporting

Personal income tax reporting during reorganization

• Reporting is submitted before the end of the reorganization,
• If you did not have time, then the legal successor(s) must report for the reorganized organization, who submits personal income tax reports to the inspectorate at the place of its registration,
• There are no special deadlines for the submission of information by the legal successor.

To fill out personal income tax reporting, you need to remember important “control” dates

Type of income	Hold date	Transfer date
Non-cash income	The tax agent withholds the calculated amount of tax from any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50% of the amount of income paid in cash.	No later than the day following the day of payment of income in kind to the taxpayer
Income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay	Personal income tax is withheld directly from the taxpayer’s income upon actual payment	No later than the last day of the month in which such payments were made

Date of actual receipt of income (Article 223 of the Tax Code of the Russian Federation)

Type of income	Date of actual receipt of income
Cash income	The day of payment, including the day of transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties
Income in kind	Day of transfer of income in kind
Income in the form of material benefits from savings on interest on borrowed funds	The last day of each month during the period for which the funds were issued (clauses 4, 5, 7, clause 1, article 223 of the Tax Code of the Russian Federation)
Income in the form of material benefits received from the purchase of goods (work, services) from interdependent persons (clause 2, clause 1, article 212 of the Tax Code of the Russian Federation)	Day of purchase of goods (works, services)
Income in the form of material benefits received from the acquisition of securities (clause 3, clause 1, article 212 of the Tax Code of the Russian Federation)	Day of acquisition of securities. If payment for acquired securities is made after the transfer of ownership of them to the taxpayer, the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the acquired securities
Income in the form of wages	The last day of the month for which the taxpayer was accrued income for work duties performed in accordance with the employment agreement (contract)
Income in the form of wages in case of termination of employment before the end of the calendar month	The last day of work for which the taxpayer was accrued income
Income arising in connection with reimbursement of travel expenses to an employee (for example, per diem in excess of the norm)	The last day of the month in which the advance report is approved after the employee returns from a business trip (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation)
Income received as a result of writing off bad debt from the organization’s balance sheet	The day the bad debt is written off from the organization’s balance sheet in accordance with the established procedure
Income received as a result of offsetting counterclaims of the same type	Day of offset of counter homogeneous claims

Special cases of determining the date of receipt of income

• for December - the last day of the month for which income is accrued
• for a period of more than a month - the day the income is issued

Contractor's remuneration - income payment day

Difficult aspects of filling out the 2-NDFL certificate

The tax agent’s responsibilities for providing a 2-NDFL certificate if personal income tax was not withheld are as follows:

• The tax agent is obliged to notify the tax authority of the impossibility of withholding tax. The certificate must be submitted no later than March 1 of the year following the expired tax period.
• The certificate indicates the sign “2” or “4” (if the legal successor submits the test).

The tax agent in the 2-NDFL certificate is obliged to report:

• about the impossibility of withholding tax,
• about the amount of income from which tax is not withheld,
• about the amount of unwithheld tax.

Submit the same 2-NDFL certificate with attribute “1” or “3” (for the legal successor) no later than April 1 of the year following the expired tax period. At the same time, 2-NDFL with attribute 1 is not submitted under purchase and sale agreements, under agreements with individual entrepreneurs, for income in the form of dividends (if the organization is a joint-stock company).

A duplicate of the message about the impossibility of withholding personal income tax must be sent to the taxpayer (clause 5 of Article 226 of the Tax Code of the Russian Federation). The message form is arbitrary.

Salary for December 2017

It always causes difficulties to reflect in the certificate the amount of personal income tax calculated from the salary for December of the current year. The tax for December (as well as the amount of income in the corresponding lines of section 3) is reflected in the 2-NDFL certificate for 2017 in the fields:

• "Tax amount calculated"
• "Tax amount withheld"
• “Tax amount transferred.”

In this case, the fact that the tax was withheld and transferred to the budget in 2018 does not matter (Letters of the Federal Tax Service dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/1692@).

Dividends in certificate 2-NDFL

The amount of dividends paid is reflected in section. 3 at a rate of 13%. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is “1010”.

If, when calculating personal income tax, dividends received from other organizations were taken into account, then in the same line, Section. 3, where the amount of dividends is indicated, a deduction with code “601” is written. If a deduction was not provided, then “0” is entered in the “Deduction Amount” column.

Deduction from dividends in Sec. 4 is not reflected.

Certificate 2-NDFL upon dismissal of an employee

On the day of dismissal, the employee must be given a 2-NDFL certificate. The certificate reflects the employee’s income from the beginning of the year until the month of dismissal, inclusive.

2-NDFL does not reflect the amount of severance pay paid to an employee upon dismissal due to the fact that this income is not subject to taxation in a part not exceeding in general three times the average monthly earnings (3 Article 217 of the Tax Code of the Russian Federation).

Severance pay paid in excess of this amount is reflected in 2-NDFL according to income code - 2014. Compensation for unused vacation is reflected according to code 2013.

Practical issues of filling out the 6-NDFL calculation

Salary for December 2017

The personal income tax payment date is the next day after the issuance (transfer) of wages.

1. If the date of issue (transfer) of salary:

• until December 29, 2017, then personal income tax is transferred in December and is reflected in section 2 of the 6-personal income tax calculation for 2017
• 12/29/2017, then personal income tax is transferred in January and is reflected in section 2 of the 6-personal income tax calculation for 2018

Payment of bonuses for December 2017, bonuses for a period of more than a month, as well as remuneration to the contractor are reflected in a similar manner.

1. The deadline for paying personal income tax on income in the form of vacation pay for January and temporary disability benefits for December 2017 is the last day of the month in which the income was issued. Therefore, the deadline for paying personal income tax is January 2018 and in the calculation this operation is reflected in the 1st quarter of 2018.

Thus, all vacation pay paid in December 2017 will not be reflected in section 2 of form 6-NDFL for 2017. Vacation pay issued in December 2017 will be reflected only in section 1 of Form 6-NDFL for 2017. They will not be reflected in Section 2 of the annual form due to the fact that the deadline for personal income tax payment is 2018.

Monthly salary paid before the end of the month

(Letter of the Federal Tax Service of the Russian Federation dated March 24, 2016 No. BS-4-11/5106)

Section 2 states:

• in line 100 - 04/30/2018
• in line 110 - 04/25/2018
• in line 120 - 04/26/2018
• in line 130 - salary amount
• in line 140 - the amount of personal income tax withheld.

What reports must be submitted to the tax office for personal income tax () and within what time frame must this be done? Before April 1 of the current year, it is necessary to submit personal income tax reports for the previous year. All enterprises with employees, as well as individual entrepreneurs for themselves, must report to the tax authorities.

What kind of personal income tax reporting is required?

Help 2-NDFL

First of all, the completed certificate form 2-NDFL is submitted. This document is filled out by tax agents, that is, enterprises, for their employees. 2-NDFL certificates are filled out for each employee and contain information about the employee’s income, deductions due to him, and also indicate the amount of calculated and payable income tax. If previously it was necessary to issue a separate 2-NDFL certificate for each employee, that is, several certificates were issued for one employee, now this can be done all in one form.

You can submit 2-NDFL certificates electronically, and if the enterprise is small, with up to 10 people, then filling out the forms manually is allowed.

Register of information on the income of individuals

In addition to the 2-NDFL certificates, a register of income information is attached, which is submitted to the tax office in paper form. You can download the information register form.

3-NDFL

The 3-NDFL declaration is submitted by individual entrepreneurs reporting the income of their business activities, as well as persons engaged in private practice.

In addition, with the help of this declaration, individuals report for their income received, for example, from the sale of an apartment, car or other property. For a sample of filling out 3-NDFL when selling residential real estate, see, and when selling a car, see. You can submit it until April 30, 2013. You can download the 3-NDFL form, where you will also find a sample 3-NDFL for individual entrepreneurs.

For late submission of personal income tax reports, a fine is imposed:

• if an individual reports, then from 100 to 300 rubles;
• if the company reports on the income of its employees, then from 300-500 rubles.

Since 2016, legal entities, including individual entrepreneurs, are required to prepare a 6 personal income tax declaration quarterly, in contrast to 2 personal income tax. The report is submitted if there was an accrual of profit in the reporting year. persons and deduction from income tax. When forming the calculation, they are guided by the order of the Federal Tax Service MMV 7-11-450 and the Tax Code.

This instruction is intended for accountants for all occasions.

Business entities, including individual entrepreneurs, who paid in favor of individuals, are required to generate and submit a report. persons profit, withheld and transferred income to the treasury. The report must be submitted both to the parent Russian enterprises and to each branch at the place of registration.

If the company’s work was suspended in the reporting year and there were no payments or deductions, there is no need to submit a declaration.

The Federal Tax Service Inspectorate should be notified, despite the explanations, and also send a random letter indicating the reasons for not submitting the certificate. The second option is the decision to submit a report on 6 personal income taxes with zero indicators. The inspector will understand that there are no economic activities being carried out at the enterprise.

Personal income tax reporting is submitted on the prescribed dates (TC Article 230, paragraph 2).

The table shows the deadlines for submitting calculations in 2018.

Changes in the declaration

Report 6 personal income tax for 2017 must be generated on a new form. You can view the project on the official website of the Federal Tax Service. The changes affected the title and numbers of the barcode from 15202024 to 15201027.

General rules for making payments

Let's look at filling out the report in detail “for dummies”. Calculations for it will be information from analytical accounting registers.

• In the first part of the declaration, information is compiled on a cumulative basis from the beginning of the tax period. If necessary, to fully reflect the indicators, fill out part of the pages;
• All pages are numbered.

When filling out calculation 6, it is strictly prohibited:

• Make corrections by a proofreader;
• apply printing on both sides of the sheet;
• Staple the calculation with a stapler, this leads to damage.

When filling out a report on Form 6 of personal income tax, only black, blue or purple paste is used manually. To print the declaration automatically, select the Courier New font with a height of 16-18.

• For each indicator there is a corresponding field consisting of a certain number of cells. To reflect the date, there are 3 fields: separately for the day, month and year and separated by dots;
• to reflect total values ​​with hundredths units, the number is indicated in the first field, kopecks - after the dot. If the value of the sum is less than the number of allocated cells, dashes are placed in empty cells (14568956 ——-.56);
• in columns with summary indicators, if there is no information to reflect, put 0;
• The columns must be filled in line by line, from the beginning of the column from left to right. If there is no information, put dashes in empty cells;
• information on the total expression of personal income tax is indicated only in “round” figures.
• Rounding is done according to the general rule: values ​​up to 50 are rounded down, values ​​greater than 50 are rounded down to 1 ruble;
• the document is compiled for each OKTMO code;
• Each page of the report is signed by the manager or a person approved by order. In addition, the date of generation of information is indicated.

• The TIN for organizations consists of 10 digits; dashes are placed in the empty cells;
• Individual entrepreneurs do not fill out the checkpoint field. Enterprises indicate the checkpoint that was received at the inspectorate at the location of the parent organization or branch;
• If the report is submitted for the first time, zeros are entered in the correction number field. When submitting updated information - the number of each update calculation (001, 002);
• indicate the year for which information is generated in the “Tax period” cell;
• The tax authority code is specified on the official website of the Federal Tax Service. From the table, select the code for the location of the business entity;

• enter information about the name of the legal entity. For individual entrepreneurs – full last name, first name and patronymic. For organizations - abbreviated name according to the statutory documents. If this is not available, enter the full name;
• OKTMO codes are indicated at the place of registration of the organization or place of residence of the individual entrepreneur. You can find out about them on the official website of the Federal Tax Service;
• indicate the contractor’s contact phone number so that if questions arise, the inspector can quickly clarify the information;
• in the “On pages” cell indicate the number of pages of the declaration, including the title;
• in the column “With documents attached”, enter the number of pages of other documents that are attached to the report. For example, a power of attorney for the right to sign;
• if personal income tax 6 is signed by the manager, in the field “I confirm the authenticity” you should put 1, if by the representative – 2. Next in this block indicate the full name of the manager or representative (indicating the document for the right to sign), date and sign each sheet of the report.

Reporting part 1 of part 6 of personal income tax is filled out on an accrual basis from the beginning of the calendar year. Block column 10-50 is formed separately for each personal income tax rate. If one page is not enough, generalized indicators are formed on several sheets. The section is summarized on the first sheet.

• 10 – personal income tax rate;
• 20 – the amount of accrued profit for individuals. persons who are subject to tax;
• 25 – accrued dividends;
• 30 – deductions provided to individuals. persons in the reporting year;
• 40 – accrued profit tax reflected in column 20;
• 45 – accrued tax on dividends from cell 25;
• 50 – fixed advance payments for individuals. for foreigners working under patent agreements, accepted as a credit against the calculated tax;
• 60 – the number of individuals to whom profit was accrued for the year. If an employee was fired and rehired during the year, he is counted as one;
• 70 – withheld income tax;
• 80 – tax not withheld by the company for some reason;
• 90 – income tax returned to individuals. persons under Article 231 of the Tax Code.

If financial assistance is provided to an employee in an amount not exceeding 4,000 rubles, the amount falls under the benefit. Non-taxable income is reflected on line 20 and at the same time included in field 30.

The procedure for filling out the second part of the personal income tax return determines the full breakdown of information about the receipt of profit and withheld tax for the reporting quarter.

• 100 – date of transfer of profit, the total expression is indicated in column 130;
• 110 – day of deduction of personal income tax and transfer of profit from cell 130;
• 120 – the period no later than which personal income tax is transferred to the treasury. For each type of profit, the law provides for different transfer dates. For wages, this is the day following the date of payment. For vacation or sick leave - the last day of the month of their transfer (Tax Code of the Russian Federation, Article 226, paragraph 6, Article 226.1, paragraph 9);
• 130 – the amount of transferred profit as of the date in field 100 is indicated without withholding personal income tax;
• 140 – personal income tax, withheld tax as of the date in column 110.

If, in relation to profits paid for one date, and the deadlines for transferring personal income tax differ, you need to fill out a block of fields 100-140 for each deadline for transferring the tax to the budget.

The obligation to withhold personal income tax appears in an organization only on the day of receipt of profit.

If the organization has less than 25 people, it is possible to submit the 6th personal income tax report on paper. If the number of employees is larger, submission is only in electronic form (TC Article 230, paragraph 2).

The Excel report is downloaded from the official website of the Federal Tax Service and filled out on a computer in compliance with the requirements.

The paper version can be submitted by mail or by hand.

Both the organization and the person responsible for filling it out are held accountable for the report. The fine can be avoided if erroneous required information is discovered independently and an updated personal income tax calculation is submitted.

An administrative penalty is imposed on the manager or officials in accordance with Code of Administrative Offenses, Article 15.6 in the amount of 300-500 rubles. This measure does not apply to individual entrepreneurs, lawyers and notaries (Article 15.3).

If, as a result of a desk audit, a fact of untimely transfer of personal income tax to the treasury or the transfer is not in full is discovered, Article 123 of the Tax Code of the Russian Federation is applied. The sanctions will be in the amount of 20% of the amount of non-receipt of tax.

More detailed fines are given in the table.

Reflection of early paid earnings and profit of the transition period

When filling out 6 personal income taxes, difficult situations may arise in reflecting profits and personal income taxes.

Wages accrued and paid in different periods are reflected in the second part of the report, in the period of their payment. In field 100 indicate the last day of the month in which earnings were accrued.

In case of early transfer of profits, the payment day will be the last day of the month. In this case, it is equated to advance payments (comments in letter BS 4-11-5106). In field 110 indicate the period for withholding personal income tax (the day the profit is transferred). In cell 120 - the next working day.

To reflect in the report profits accrued and transferred during reporting periods, they are guided by letter BS 4-11-8609. It is indicated here that fields 70 and 80 for the rolling salary are not filled in.

How is the 6 personal income tax report generated if profits are accrued but not paid?

If earnings were accrued during the reporting period and were not paid at the end of the quarter due to financial difficulties, fill out information for the reporting period only in the first part of personal income tax 6. Filling out the second part in relation to this profit is not generated.

In field 20, indicate accrued wages, and in field 40, income tax. In columns 70 and 80 zeros are entered. Filling out cell 70 of the calculation is carried out in the period when the earnings will be transferred.

This norm is explained in letters from the Federal Tax Service:

• BS 3-11-553;
• BS 4-11-9194.

Reflection of simultaneously paid earnings and certificate of incapacity for work

To combine the amounts paid in the second part of the declaration, three dates must match:

• Receiving a profit;
• income withholding;
• legislative measure regarding the transfer of personal income tax to the treasury.

There is no need to break down amounts by interest rates.

Dismissal of an employee

Upon dismissal of an individual the person is paid earnings for the previous and current month, compensation for unused vacation. For this case, blocks are formed in the second part of the report. Separately - earnings for the last month, separately - reflect compensation and wages for the current period.

Conclusion

The article discusses the step-by-step formation of a declaration. Before submitting it to the inspection, you need to check the control ratios yourself. The annual report is compared with the personal income tax report 2. If deviations are found during desk inspection, they provide explanations and submit clarifications. In addition, this will cause additional scrutiny within the organization.

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

07.04.2017

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

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

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

The tax agent independently develops and approves by order the form of the register and the procedure for reflecting analytical data and data from primary accounting documents in it. In practice, this form is included in the annexes to accounting policies for tax purposes.

Based on the register data, certificate 2-NDFL (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@) and calculation according to form 6-NDFL (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7) are filled out -11/450@).

What sanctions does the law provide for the lack of registers?

By virtue of Article 120 of the Tax Code, the absence of registers is recognized as a gross violation of the rules for accounting for income, expenses and objects of taxation. It entails a fine of 10,000 rubles.

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

At the same time, erroneous reflection of the date of actual receipt by an individual of income in the form of wages as the date of its payment is not grounds for prosecution under Article 120 of the Tax Code (letter of the Ministry of Finance of Russia dated April 18, 2014 No. 03-04-06/17867).

Are registers included in the list of personal income tax reporting that an organization submits to the tax office?

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

According to the Tax Code, the organization submits to the inspectorate at the place of its registration documents containing information for the expired tax period on the income of individuals and the amounts of tax calculated, withheld and transferred to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation) (form 2-NDFL for each an individual).

Codes of types of income and deductions for filling out form 2-NDFL (Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@), as well as the procedure for its submission (Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ 576@) are established by the Federal Tax Service of Russia in separate orders.

I would like to note that since 2017, some income and deduction codes have been excluded and new ones have been introduced (Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/633@). At the same time, the website of the Federal Tax Service of Russia contains information on the use of new codes when filling out reports for 2016 (https://www.nalog.ru/rn77/news/tax_doc_news/6358196/).

The deadline for submitting form 2-NDFL is annually no later than April 1 of the year following the expired one (Clause 2 of Article 230 of the Tax Code of the Russian Federation). When the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, then the end of the period is considered to be the next working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

In 2016, a new reporting form appeared - “Calculation of personal income tax amounts calculated and withheld by the tax agent” (form 6-NDFL) (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@).

All tax agents are required to report on it, including persons recognized as tax agents when carrying out transactions with securities (Article 226.1, paragraphs 2, 4 of Article 230 of the Tax Code of the Russian Federation).

The calculation contains generalized information in general for all individuals (clause 1 of Article 80 of the Tax Code of the Russian Federation), without specific personal data.

It is filled out with a cumulative total for the reporting dates: March 31, June 30, September 30, December 31 and submitted to the tax office no later than the last day of the month following the corresponding reporting period. For the tax period, calculations are submitted no later than April 1 of the following year (clause 2 of Article 230 of the Tax Code of the Russian Federation).

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

Even if the organization did not make payments to an individual, I recommend submitting a “zero” calculation in Form 6-NDFL, despite the presence of clarifications from the Federal Tax Service of Russia with a different position (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@).

How are tax agent reports checked?

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

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

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

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

Let me remind you that delay in transferring personal income tax leads not only to the accrual of penalties, but also to the collection from the tax agent of a fine in the amount of 20 percent of the amount subject to withholding and (or) transfer (Article 123 of the Tax Code of the Russian Federation). The penalty is applied to each fact of non-withholding, including that committed before the expiration of the tax period.

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

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

The “entrepreneurial” income status is confirmed by a civil contract, which includes details of the certificate of state registration of an individual as an individual entrepreneur, or the presence of a copy of the certificate of such registration (letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-06/3-52 ).

In what cases can information on form 2-NDFL and calculation of 6-NDFL be submitted to the inspectorate on paper?

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

For the purpose of presenting the calculation of 6-NDFL, the above number is checked for a quarter, half a year, nine months and a year.

If this requirement is not met, then form 2-NDFL and calculation 6-NDFL are submitted in electronic form exclusively via telecommunication channels (hereinafter referred to as TCS).

At the same time, failure to comply with the method of presentation does not mean that the tax agent’s obligation to submit reports was not fulfilled.

Thus, the inspectorate does not have the right to refuse to accept 6-NDFL on paper from an organization from which more than 24 people received taxable income. However, she will be charged a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation) for failure to comply with the procedure for submitting the calculation.

Does the successful submission of reports (in person or through a representative, by post, via TKS) indicate its acceptance by the inspectorate?

Each of the listed methods has its own date, which records the moment of presentation.

In this case, information that has passed format control is considered to be submitted (clauses 11, 17, 30 of the Procedure for submitting to the tax authorities information on the income of individuals and messages about the impossibility of withholding tax and the amount of tax on personal income, approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576@).

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

If reporting is submitted not in person or by mail, but by TKS, it is advisable to send it in advance.

Within 10 working days from the date of dispatch, the inspectorate must send to the tax agent in electronic form for the corresponding year a register of information on the income of individuals and a protocol for receiving information on the income of individuals, which may contain information about errors. The time reserve will allow the organization to clarify the reporting if necessary.

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

How should organizations that include separate divisions report?

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

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

Submission of reports to the relevant tax authorities can be carried out both by the parent organization and directly by separate divisions.

For the purposes of presenting information, the presence or absence of a separate balance sheet or current account at a separate division does not matter. The place of residence of an individual also does not matter.

A situation is possible when an individual, during the tax period or even during the month of the tax period, worked both in a separate division and in the parent organization. In this case, personal income tax is paid and information is submitted taking into account income accrued in proportion to the time worked in each location (letter of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06/55).

How to report when closing a separate division?

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

Tell us about the features of the tax agent’s presentation of information on the income of individuals from transactions with securities.

Brokers, depositories, trustees (Article 226.1 of the Tax Code of the Russian Federation) when carrying out transactions with securities, with financial instruments of futures transactions, payments on securities of Russian issuers (coupons, dividends on shares) provide information on income received by individuals in Appendix No. 2 to declarations on corporate income tax ("Information on the income of an individual paid to him by a tax agent from transactions with securities, transactions with derivative financial instruments, as well as when making payments on securities of Russian issuers" (approved by order of the Federal Tax Service of Russia dated 19.10 .2016 No. ММВ-7-3/572@)). The document is submitted only for the tax period (for 2016 - no later than March 28, 2017). Form 2-NDFL is not submitted for such income.

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

Please note that despite the fact that the information is submitted in a form that is an appendix to the tax return, liability associated with its failure to submit arises on the basis of Article 126 of the Tax Code, which deals with the document. The fine is 200 rubles for each document not submitted (clause 1 of article 126 of the Tax Code of the Russian Federation).

Information on dividends paid that are not related to dividends on shares of Russian organizations is presented in Form 2-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated January 29, 2015 No. 03-04-07/3263).

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

The tax agent informs the individual and the inspectorate at the place of his registration in writing about the impossibility of withholding the calculated amount of personal income tax no later than March 1 of the year following the tax period (Clause 5 of Article 226 of the Tax Code of the Russian Federation).

According to the clarifications of the Ministry of Finance of Russia (letter of the Ministry of Finance of Russia dated December 29, 2011 No. 03-04-06/6-363), a message about the impossibility of withholding tax does not relieve the tax agent from the obligation to provide information on the income of individuals for the expired tax period and the amounts accrued, withheld and transferred to the personal income tax budget. The Federal Tax Service of Russia adheres to a similar position (letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-4-11/5443).

Since, according to the current version of the Tax Code, we are talking about fulfilling two obligations - to report the impossibility of withholding and to report the income of an individual, it is advisable to send the relevant certificates twice to the inspectorate in form 2-NDFL (for example, submit a certificate for 2016 with the sign “2” - no later than 03/01/2017 and a certificate for 2016 with the sign "1" - no later than 04/03/2017).

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

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

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

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

The tax agent is obliged to inform the inspectorate in writing about the impossibility of withholding personal income tax based on the results of the tax period no later than March 1 of the following year (clause 14 of Article 226.1 of the Tax Code of the Russian Federation). In this case, the form of the message can be arbitrary.

In what case is a tax agent obliged to provide an individual with a certificate of income received and personal income tax amounts withheld?

If an individual submits a corresponding application, the tax agent is obliged to issue a 2-NDFL certificate (clause 3 of Article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated December 1, 2014 No. 03-04-06/61255). At the same time, the Tax Code does not establish deadlines for issuing such a certificate, as well as liability for its non-issuance (untimely issuance).

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

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

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

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

• information on Form 2-NDFL, in which income from transactions with securities is reflected along with information on other income;
• information in the form of Appendix No. 2 to the corporate income tax declaration when supplemented with data on the tax agent (if there is income only from transactions with securities);
• two certificates: respectively, on “ordinary” income and information on income from transactions with securities (of course, if such income is available).

Can a tax agent issue a certificate to an individual in a form other than 2-NDFL?

In principle it can. The Tax Code does not establish liability for failure to comply with the form. For example, you can issue certificates to individuals in the form of a tax register developed by the organization that meets all legal requirements (clause 1 of Article 230 of the Tax Code of the Russian Federation).

However, if a certificate is necessary for an individual to submit to the tax authorities, then in order to avoid difficulties in obtaining, for example, deductions for an individual, it is better to use form 2-NDFL.