2 personal income tax certificates not accepted

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 detection 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

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.

Did you submit 2-NDFL certificates for all your employees to the inspectorate on time, and did the inspection send a request for clarification? Accounting and taxation expert Angelina Volkonskaya told BUKH.1S what they are fined for, what they forgive and how to make corrections to 2-NDFL.

In March and April 2017, all companies were required to send income certificates in Form 2-NDFL to the INFS for all their employees, as well as for citizens with whom civil contracts were concluded in 2016. Let us remind you: those who did not submit these certificates or sent them late face a fine of 200 rubles. for each document not submitted (submitted late) (clause 1 of Article 126 of the Tax Code of the Russian Federation). Those who reported the income of their employees on time, of course, will not be fined. But they may face another fine if the tax inspectorate suddenly finds errors in the certificates they receive.

Fined without camera

So, certificates in form 2-NDFL have been submitted. And since they are neither declarations nor calculations, these certificates will not be subject to desk verification. According to clause 1 of Article 88 of the Tax Code of the Russian Federation, a desk audit is carried out on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the Federal Tax Service. The 2-NDFL certificate is neither a declaration nor a calculation. The Federal Antimonopoly Service of the North-Western District, in Resolution No. A66-4514/2008 dated May 12, 2009, confirms this conclusion, adding that the certificate in Form 2-NDFL contains only information about income paid to individuals and the amounts of accrued and withheld tax.

However, the fact that 2-NDFL certificates are not subject to desk verification does not guarantee the absence of consequences as a result of submitting certificates with erroneous information. After all, clause 1 of Article 126.1 of the Tax Code of the Russian Federation states that for the presentation by a tax agent of documents containing false information, a fine of 500 rubles is imposed. for each document containing an error. At the same time, it does not follow from the Tax Code of the Russian Federation that this fine will be imposed only based on the results of a desk audit. Thus, 2-NDFL certificates will still come under the close attention of tax authorities. And if they discover errors, the company faces sanctions.

By the way, please note that the penalty for submitting a certificate with a “defect” is much harsher than for failure to submit it.

Sanctions can be avoided if you get ahead of the tax authorities

If the accountant himself discovers an error in previously submitted certificates and hurries to correct it before the tax authorities find it, then the company will not be fined. This clearly follows from clause 2 of Article 126.1 of the Tax Code of the Russian Federation.

But what does “before the tax authorities find her” mean? The answer to this question is contained in the letter of the Federal Tax Service of Russia dated July 19, 2016 No. BS-4-11/13012. It says that a fine cannot be avoided if, before submitting the updated certificate, the Federal Tax Service Inspectorate has already requested clarification regarding the discovery of errors in the submitted documents, or the company has received another document indicating that the inspectorate has discovered that the information contained in the submitted documents is unreliable.

Thus, if the company has already received a request to provide explanations regarding the information in the 2-NDFL certificate, then if this information really contains an error, correcting it by submitting a corrective certificate will no longer save you from a fine.

What errors in 2-NDFL can lead to a fine?

From the literal interpretation of clause 1 of Article 126.1 of the Tax Code of the Russian Federation, it follows that a fine is imposed for submitting a document containing false information. However, neither the Tax Code of the Russian Federation nor other regulations explain what is considered “unreliable information.” But there are official letters from departments in which officials explain why exactly the tax agent faces sanctions.

For example, the letter of the Federal Tax Service of Russia dated 08/09/2016 No. GD-4-11/14515 states that the basis for bringing to responsibility provided for in paragraph 1 of Article 126.1 of the Tax Code of the Russian Federation will be the unreliability of information admitted as a result of:

arithmetic error;
distortion of total indicators;
other errors entailing adverse consequences for the budget in the form of non-calculation and (or) incomplete calculation, non-transfer of tax, violation of the rights of individuals (for example, rights to tax deductions).

In addition, as noted in the letter, the fine may also be for errors in indicators identifying individual taxpayers (TIN, full name, date of birth, passport details), which may also result in the impossibility of fully exercising the rights of individuals, as well as the rights and duties of tax inspectorates (regarding tax administration). However, if the information about the full name and TIN of individuals is reliable, then errors, for example, in the series and number of a passport or in the address of residence should not be a reason for imposing a fine. This conclusion follows from the decision dated December 22, 2016 No. SA-4-9/24731, published on the Federal Tax Service website in the “Decisions on Complaints” section.

It turns out that sometimes they can be fined even for mistakes that did not lead to adverse consequences for the treasury or a violation of the rights of workers. But in this situation, tax authorities can reduce the fine by recognizing these facts as mitigating circumstances (letter of the Federal Tax Service of Russia dated 08/09/2016 No. GD-4-11/14515).

In addition, an official of the organization (for example, a director) may be brought to administrative liability (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation). The fine will range from 300 to 500 rubles. (the amount is fixed and does not depend on the number of certificates submitted with errors, like a tax penalty).

Therefore, if you find errors in 2-NDFL certificates, we advise you to take action as soon as possible, especially since drawing up corrective certificates usually does not cause any difficulties.

We correct the 2-NDFL certificate

A certificate with clarifying data is drawn up according to the form that was in force during the period of drawing up the “primary” certificate. It has not changed recently, so for 2016 you should use the currently valid form.

When drawing up a corrective certificate to replace the previously submitted one, in the fields “N ______” and “from __.__.__” you should indicate the number of the previously submitted certificate and the date of preparation of the new (current) certificate. In the “Adjustment number” field, the next adjustment number is indicated.

For example, in a corrective certificate submitted for the first time, “01” should be indicated in the appropriate cells. If you later make a second corrective certificate, then you need to indicate “02”, etc. Then you should indicate all the data on the individual, and enter the correct amounts in the tabular parts of the certificate.

The question immediately arises: do you need to enter only those amounts that are subject to correction, or all? All, including those in which there was no error. The fact is that in the form of a 2-NDFL certificate, all details and total indicators are filled in, unless otherwise provided by the Procedure for filling out a 2-NDFL certificate (Section 1 of Appendix No. 2 to Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/ 485). But there is no provision providing for the inclusion in the 2-NDFL corrective certificate only of information that contained an error.

In order to avoid negative consequences, the tax agent should promptly correct errors in 2-NDFL certificates. On January 1, 2016, Article 126.1 of the Tax Code (Federal Law No. 113-FZ dated May 2, 2015) 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. in the amount of 500 rubles for each document. Previously, legislation provided only for liability for failure to submit documents or other information within the prescribed period (Article 126 of the Tax Code of the Russian Federation).

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 information provided by tax agents in Form 2-NDFL for 2015 (letter of the Federal Tax Service of Russia dated December 18, 2015 No. BS-4-11/22203@).

If facts of submission of documents containing false information are revealed, a tax authority official must draw up an act in the approved form within 10 days from the date of detection of the specified violation (Order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@). 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 (Article 101.4 of the Tax Code of the Russian Federation).

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 (clause 2 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, timely identification of errors and submission of corrective information is so important.

Neither the Tax Code nor the Procedure for filling out the form for information on the income of an individual (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ (hereinafter referred to as the Procedure)) disclose the concept of “unreliable information”. In addition to errors affecting the amount of income and the amount of tax, inaccuracies in the taxpayer’s personal data may also be considered unreliable information. In particular, information containing an incorrect TIN (assigned to another individual) is considered unreliable. Therefore, if you are not sure of the correctness of the TIN, it is better not to indicate it at all, because information in form 2-NDFL without indicating the TIN is considered to have passed format-logical control and is subject to acceptance (letter of the Federal Tax Service of Russia dated 03/09/2016 No. BS-4-11/3697@ ).

In 2016, tax agents provided information on paid income for 2015 according to the updated form 2-NDFL (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ (hereinafter referred to as Certificate 2-NDFL) and in accordance with new Procedure.Additionally, new codes for types of income and deductions were approved (Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@), 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 (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 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 “Adjustment Number” field 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.

The tax agent submitted information on the income of an individual who is a highly qualified specialist (Federal Law No. 115-FZ of July 25, 2002), 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 on income paid to individuals who are tax residents of the Russian Federation. Subsequently, the tax agent discovered the error and submitted a corrective Certificate 2-NDFL (see Fig. 1, 2).

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 (clause 1 of Article 224 of the Tax Code of the Russian Federation)), in relation to such income the norms of Chapter 23 of the Tax Code are established 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) (Articles 218-221, paragraph 3 of Article 210 of the Tax Code of the Russian Federation);
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 paragraphs 4-7 of paragraph 3 of Article 224 of the Tax Code, who are not tax residents of the Russian Federation.

The updated Certificate 2-NDFL on the income of an individual for whom the 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 (clause 5 of the order of the Federal Tax Service Russia dated September 16, 2011 No. ММВ-7-3/576@).

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.

The tax agent is obliged to report the impossibility of withholding personal income tax, even if the deadline established for this was missed (clause 5 of Article 226 of the Tax Code of the Russian Federation) - March 1 of the year following the year in which the income was paid.

In this case, 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).

Cancellation Certificate 2-NDFL

Information about the income of an employee of a separate unit, paid to him for 2015, was submitted at the place of registration of the parent organization, which was a violation (clause 2 of Article 230 of the Tax Code of the Russian Federation). At the same time, personal income tax, calculated from his income, was transferred to the budget at the location of the separate division (clause 7 of article 226 of the Tax Code of the Russian Federation).

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).

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.

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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.