Since 2016, tax agents on personal income tax have an additional obligation: to prepare and submit quarterly calculations for inspection to form 6-personal income tax. However, the introduction of a new form does not cancel the obligation to draw up annual certificates in the form of 2-NDFL. These forms have different purposes. The calculation of 6-personal income tax is compiled for the organization as a whole, and the 2-personal income tax certificate is individual in nature: it must be completed for each person who received income for which the organization is recognized as a tax agent.
Where to take
Certificates in the form 2-NDFL must be submitted to the tax inspectorate at the place of registration of tax agents (paragraph 2 of Article 230 of the Tax Code of the Russian Federation). As a rule, organizations submit such certificates to the inspection, where they are registered at their location, and entrepreneurs - at the place of residence. This follows from paragraph 1 of Article 83 and Article 11 Tax code RF However, depending on the status of the organization (entrepreneur) and the source of income payment, the procedure for submitting 2-NDFL certificates may be different. The following table will help you navigate in all situations:
| No. p / p | Source of income | Where to file 2-PIT | Base |
|---|---|---|---|
| Head office employees receive income from the head office | To the tax office at the location of the head office | section 2, Art. 230 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated February 11, 2009 No. 03-04-06-01 / 26, dated December 3, 2008 No. 03-04-07-01 / 244, and the Federal Tax Service of Russia dated October 14, 2010 No. ШС-37-3 / 13344 |
|
| Employees of separate divisions receive income from separate divisions | To the tax inspectorate at the location of separate divisions | abs. 4 p. 2 Article 230 of the Tax Code |
|
| Employees simultaneously receive income in the head office and in separate divisions | Letters of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06 / 55 and the Federal Tax Service of Russia dated October 14, 2010 No. ШС-37-3 / 13344 |
||
| To the inspection of the location of the head office of the organization (indicating the checkpoint and OKTMO code of the head office) | ||
| To the inspection of the location of each separate unit (indicating the checkpoint and OKTMO code of the corresponding separate unit) | ||
| Employees of separate divisions receive income from separate divisions located in the same municipality, but in the territories of different tax inspectorates | To the inspection at the place of registration. You can register at any inspection in the territory municipality. In this inspection and submit certificates for all separate units that are located on the territory of the municipality | abs. 3 p. 4 Article 83, para. 4 p. 2 Article 230 of the Tax Code, letters of the Ministry of Finance of Russia dated August 28, 2009 No. 03-04-06-01 / 224, dated February 11, 2009 No. 03-04-06-01 / 26, dated December 3, 2008 No. 03- 04-07-01 / 244 |
|
| Employees of separate divisions of organizations - the largest taxpayers who receive income from separate divisions | Choose an inspection yourself:
| Letter of the Federal Tax Service of Russia dated December 26, 2012 No. ED-4-3 / 22280, agreed with the Ministry of Finance of Russia. The document is posted on the official website of the Federal Tax Service of Russia |
|
| Employees working with entrepreneurs in the UTII or patent tax system | At the place of business inspection at UTII or the patent tax system | abs. 6 p. 2 Article 230 of the Tax Code |
If at the time of submission of income statements paid by a separate division, this division was closed (liquidated), submit the statements to the tax office at the location of the parent organization (letter of the Federal Tax Service of Russia dated February 7, 2012 No. ЕД-4-3 / 1838).
Situation: do I need to send a certificate in the form of 2-NDFL to the tax office for the place of residence of the employee? An employee is registered in another subject of the Russian Federation.
No, it doesn `t need.
Organizations that pay employee benefits are recognized as personal income tax agents. This follows from paragraph 1 of Article 226 of the Tax Code of the Russian Federation. Tax agents must submit to the inspectorate information on the income paid and tax withheld from them. However, it is necessary to report and pay tax to the inspection where the organization is registered. This requirement is spelled out in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Wherein tax law does not oblige agents to report also on the place of residence of the employee.
When to take
As a general rule, organizations and individual entrepreneurs must submit 2-NDFL certificates to the tax office no later than April 1 of the year following the reporting year. If the organization is liquidated or reorganized in the middle of the year, then such a certificate must be submitted for the period from the beginning tax period before the date of liquidation or reorganization (Clause 3, Article 55 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 26, 2011 No. ED-4-3 / 17827).
There is an exception to the general rule. It applies to persons who are recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation. When conducting operations with securities and financial instruments derivatives transactions, as well as when making payments on securities Russian issuers such persons are also required to submit to the tax inspectorate information on income, on their recipients and on the amount of accrued, withheld and transferred personal income tax. However, to transfer information, these tax agents do not use 2-NDFL certificates, but income tax reporting forms. And you need to submit such information not once a year, but within the time limits set for reporting income tax. That is, no later than the 28th day of the month following the expired reporting (tax) period.
This follows from the provisions of paragraphs 2 and 4 of Article 230, Article 289 of the Tax Code of the Russian Federation.
Responsibility
If you fail to submit a certificate in time for form 2-NDFL, the inspection may be fined under article 126 of the Tax Code of the Russian Federation. The fine is 200 rubles. for each document that is not delivered on time.
In addition, for failure to submit or untimely submission of a 2-NDFL certificate at the request of the tax inspectorate, the court may apply administrative liability in the form of a fine in the amount of:
- for citizens - from 100 to 300 rubles .;
- for officials - from 300 to 500 rubles.
This responsibility applies to officials of the organization, for example, to its head (article 15.6 of the Administrative Code of the Russian Federation).
Important:from January 1, 2016 for tax agents established the new kind liability - a fine for false information in the submitted documents. Therefore, if the inspection finds errors in the received 2-NDFL forms, it may fine the tax agent. The fine will amount to 500 rubles. for each document that contains inaccuracy.
There will be no penalty only if the tax agent himself finds an error and timely (before the inspection finds the error) clarifies the information. The new responsibility will also apply to forms 2-NDFL, which organizations submit for 2015. This procedure is provided for in paragraph 1 of Article 126.1 of the Tax Code of the Russian Federation.
Help filing methods
Since 2016, tax agents can submit income information in the form of 2-NDFL:
- directly to the tax office through a representative of the organization on paper. With this option, the information is considered submitted on the day of its submission;
- mail with an inventory of the attachment. In this case, the information is considered to be submitted on the date it was sent by mail;
- in electronic form on telecommunication channels. In this case, the information is considered submitted at the date of its sending, recorded in the confirmation of the electronic document management operator or tax office.
This is stated in paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation, paragraphs 3-4 of the Procedure, approved by order of the Federal Tax Service of Russia of September 16, 2011 No. MMV-7-3 / 576.
Thus, from January 1, 2016, tax agents have only two ways to submit certificates in the form of 2-personal income tax: on paper or via telecommunication channels. The ability to submit information in the form of files on electronic media (disks, flash drives, etc.) is excluded from the Tax Code of the Russian Federation. This procedure also applies to the methods for presenting information for 2015.
Transmission of TKS certificates
From January 1, 2016, all tax agents are required to submit 2-NDFL certificates on TKS, if the number of their employees is at least 25 people. This also applies to information that organizations will submit for 2015 (letter of the Federal Tax Service of Russia dated November 5, 2015 No. BS-4-11 / 19263).
You can send information about income through telecommunication channels to the Inspectorate through the electronic document management operator. The use of this option for the transfer of information is allowed if the tax agent:
1) has certified means of cryptographic information protection compatible with tax inspection facilities;
2) has the ability to:
- generate information in accordance with the approved electronic format;
- provide encryption and decryption of information using encryption tools;
- form reinforced skilled electronic signature upon sending and its verification upon receipt of information.
When transmitting information via TKS, duplicating them on paper or electronic media is not necessary.
The amount of information grouped into one file should not exceed 3000. If the amount of information exceeds this value, you need to create several files. In this case, each file should contain information with the same combination of details: TIN and KPP of the tax agent, OKTMO, reporting year, sign of information provided.
After the tax agent submits certificates in the form 2-NDFL, the tax office:
- the next day will confirm the date of receipt electronic documents appropriate notice;
- within 10 days will send files with the registry of information about income and the protocol for receiving information about income.
The considered data is information that has passed format control and is recorded in the Register formed by the tax inspectorate.
This is stated in paragraphs 20-30 of the Procedure approved by order of the Federal Tax Service of Russia of September 16, 2011 No. MMV-7-3 / 576.
Help on paper
Starting January 1, 2016, submitting 2-NDFL forms on paper is possible only if the number of citizens who received income from a tax agent in a year is less than 25 people (Clause 2 of Article 230 of the Tax Code of the Russian Federation). This restriction also applies to information that tax agents submit for 2015 (letter of the Federal Tax Service of Russia dated November 5, 2015 No. BS-4-11 / 19263).
At the same time, inquiries must be accompanied by a register of information on income in two copies, one of which will remain in the inspection.
After verification, the inspection officer and tax agent draw up a protocol for receiving income information in two copies, one of which is transmitted to the organization’s representative in person (or sent by mail within 10 business days), and the other remains in the inspection.
This is stated in paragraphs 15-19 of the Procedure approved by order of the Federal Tax Service of Russia of September 16, 2011 No. MMV-7-3 / 576.
Mailing inquiries
If the 2-NDFL certificate was sent by mail, then the date of its submission to the tax office is the date of sending. Together with the certificate, it is necessary to submit an inventory of the investment. This procedure is provided for by order of the Federal Tax Service of Russia dated September 16, 2011 No. MMV-7-3 / 576.
Fill in the copy of the attachment in duplicate and ask the mail officer to put a stamp on each copy. Put one of them in the mail, keep the other at your place.
Determine the date of submission of the certificate by postmark. Information is recognized as submitted on time if it is sent before 24 hours last dayestablished for its submission (paragraph 8 of Article 6.1 of the Tax Code).
Issuance of certificates to taxpayers
In addition to the tax inspection, tax agents are required to issue certificates in the form of 2-NDFL to taxpayers upon their application (clause 3 of article 230 of the Tax Code of the Russian Federation). Such certificates are needed, in particular, when an employee moves from one organization to another during the year. By providing an employee standard tax deductions , accounting at a new place of work is obliged to take into account the amount of income that he received at his former place of work. The amount of income must be confirmed by a certificate in the form of 2-personal income tax.
Situation: is the organization obliged to issue a certificate to the employee in the form of 2-personal income tax if he did not have taxable income in the tax period from which personal income tax was calculated and withheld?
No, not obligated.
The organization is not obliged to issue certificates to employees in the form of 2-personal income tax if they did not receive income in the tax period (during the year). This situation occurs, for example, when employees are on maternity leave for children under 1.5 years of age. In relation to such employees, the organization is not recognized as a tax agent (Clause 1, Article 226 of the Tax Code of the Russian Federation). A certificate in the form of 2-personal income tax should be issued precisely by tax agents (Clause 3, Article 230 of the Tax Code of the Russian Federation).
In the situation under consideration, upon the application of the employee, the organization may:
- give him a certificate confirming that during the tax period the organization did not pay him taxable income;
- issue a certificate in the form of 2-NDFL with dashes in sections 3 and 4 and in the corresponding columns of section 5.
Situation: can an organization issue an employee’s relatives a certificate of his income in form 2-NDFL?
Yes maybe.
At the request of employees, tax agents are required to issue certificates in the form 2-NDFL (clause 3 of article 230 of the Tax Code of the Russian Federation). If an employee does not have the opportunity to receive such a certificate in person, he as a taxpayer is entitled to entrust it to his authorized or legal representative, including a relative (paragraph 1 of Article 26 of the Tax Code of the Russian Federation).
The basis for issuing a certificate to a relative is - authorized representative (for example, spouse, brother, sister) is a statement of the employee and a notarized power of attorney in the name of a relative (paragraph 2 of clause 3 of article 29 of the Tax Code, article 185 of the Civil Code of the Russian Federation).
Legal representative an employee can apply for a certificate without a power of attorney (clause 2 of article 27 of the Tax Code of the Russian Federation, clause 1 of article 26, clause 2 of article 28 of the Civil Code of the Russian Federation). For issuingcertificates in the form 2-NDFL in this case, a statement of the employee is enough.
In 2019, the deadlines for 2-personal income tax and 6-personal income tax for 2018 are not postponed. We give a visual table with the deadlines for the calculations. Find out what liability is provided for violation of the deadlines for reporting.
The two most important reporting forms for personal income tax for 2018 - 2-personal income tax and 6-personal income tax tax agents are required to submit to the IFTS at the place of registration in a timely manner, no later than the deadlines established by the Tax Code. We’ll tell you which reporting dates are postponed, and whether it is worth sending information ahead of schedule.
Deadline for 2-personal income tax and 6-personal income tax for 2018: deadlines in 2019. Table
| The form | Deadlines |
|---|---|
| 2-PIT for 2018 with a sign of 2 | 03/01/2019 |
| 2-PIT for 2018 with a sign 1 | 04/01/2019 |
| 6-personal income tax for 2018 |
Deadline for submitting 6-personal income tax for 2018 in 2019
Like any other report, all tax agents must submit the information in the form of 6-NDFL no later than the deadline set by the Tax Code.
Single term for electronic and paper payments. If the number of employees is 25 people or more, hand over the calculation strictly in electronic form. If the number of employees is 24 or less, you can submit the calculation in printed form.
In any area, there may be problems with the departure, for example, due to a technical malfunction, lack of communication, therefore it is better to hand over 6-personal income tax in advance, without waiting for the deadline.
It's important to know!
An organization that did not pay income to individuals is not required to take a zero calculation (letter of the Federal Tax Service of 08.08.2016 No. BS-4-11 / [email protected]) However, the UFNS recommends preventing an inspection (see the sample letter below). If you do not, the tax will block the current account.
Penalties for failure to comply with the deadlines for the delivery of 6-personal income tax in 2019
Sanctions on the reporting of personal income tax are regulated by clause 3.2 of Art. 76, Art. 119.1, 126 and 126.1 of the Tax Code, Art. 15.6 Administrative Code of the Russian Federation.
- For non-compliance with the deadline for the calculation of 6-personal income tax, a fine of 1000 rubles for each month of delay. Moreover, the calculation includes incomplete months.
- For mistakes made in 6-personal income tax, a fine is 500 rubles for each document with defects.
- For delivery of a paper report instead of an electronic fine - 200 rubles.
- Administrative penalty for being late calculated on an official of the organization - from 300 to 500 rubles.
- For delayed settlement of more than 10 business days, settlement accounts are subject to blocking.
- For a missing settlement, the tax authority has the right to block the account.
Deadline for submitting 2-NDFL for 2018 in 2019
In 2019, income statements in the form of 2-NDFL are submitted by all organizations and individual entrepreneurs - tax agents, who in 2018 accrued payments and remuneration to individuals.
Since January 2019, the personal income tax certificate has two new forms. The form was approved by order of the Federal Tax Service dated 02.10.2018 No. MMV-7-11 / [email protected] Make out new formwhen you will be reporting for 2018.
2-PIT in 2019 are handed over twice:
- March 1, 2019 . If it was not possible to withhold the tax on payments in 2018, certificates of 2-NDFL with sign 2 shall be submitted to the IFTS no later than this deadline.
- April 1, 2019 . In this period, certificates with attribute 1 are submitted, that is, when the tax is withheld from the income paid and transferred to the budget.
That is, the deadlines for submitting 2-NDFL for 2018 in 2019 depend on whether income tax is withheld. If the deadline falls on a weekend or holiday, then you can report on the next working day. There will be no transfers in 2019.
Please note that the employer does not always have the ability to withhold tax from employee income. A typical example is the payment of income in kind, the issuance of valuable gifts to physicists. Under such circumstances, withholding tax will not work. In such cases, it is necessary to inform the individual in writing and the IFTS at the place of registration about the inability to withhold personal income tax and the amount of tax. After reporting the impossibility of withholding tax, an individual is obliged to pay personal income tax on their own and submit a declaration. If, before the end of the tax period, the tax agent pays any income to the same individual, he is obliged to withhold tax from them.
In addition, it is necessary to issue certificates of income 2-PIT at the request of employees. In this case, the deadline for issuing the document is no more than 3 working days from the date of the request (application).
For example, an employee asked for 2-personal income tax on March 1, 2019. The employer is obliged to issue a certificate no later than March 3, 2019. Also, a 2-personal income tax certificate in 2019 is issued to an employee upon dismissal. The term for issuing the certificate is no later than the day of dismissal.
Penalties for failure to return 2-personal income tax certificates for 2018
To keep within deadlines, it is safest to send statements in electronic form through the operator with receipt of a receipt for reporting. If the number of individuals for which you need to pass certificates does not exceed 25 people, then you can submit certificates on paper in person or by mail.
For the submission of 2-NDFL certificates for 2018 with a violation of the legal deadline and errors of the tax agent and officials, the following persons will be liable:
Inspectors fined 500 rubles for each certificate with false information. Tax authorities do not carry out a 2-NDFL camera, therefore they can be fined for errors as soon as they receive certificates. A fine is possible for any inaccuracies - in income, deductions, TIN, full name and passport data “physics” (letter of the Federal Tax Service of Russia dated 09.09.16 No. GD-4-11 / 14515). Before delivery, especially at the deadline, it is necessary to check the certificates and correct possible shortcomings, for example, in income and deduction codes.
If you pass 2-NDFL with sign 1 later than April 1, 2019, you will be fined under Article 126 of the Tax Code. Fine at this rate is 200 rubles for each certificate not submitted on time. If the company has 5 thousand employees, the fine will be 2 million rubles.
For untimely delivery of information, organization officials will be fined. A fine may be imposed on the director and the chief accountant. The amount of the fine for them will be from 300 to 500 rubles.
It became known that the deadlines for submitting Form 2-NDFL in 2017 regarding employees directly depend on what certificates will be submitted by firms / organizations. So, in certificates 2-NDFL, you can put the sign number 1 and number 2, this represents the various reports of 2-NDFL for 2017. As for the deadlines for reporting, they will directly depend on the set attribute. For this reason, the article will consider two types of references in full detail. Experts will also tell you when to submit these documents.
22.09.2016If a company / company in 2016 If income was paid to individuals who were subject to personal income tax, she should submit certificates in accordance with form 2-personal income tax (according to article No. 230, paragraph 2 of the Tax Code). If income payments for individuals was not carried out, then a certificate according to form 2-NDFL should not be submitted. However, in the second case, it is imperative to send a letter to the tax inspectorate informing you that there is no relation of a particular company to tax agents for personal income tax (this action is supported by Article No. 226 of the Tax Code of the Russian Federation).
The deadlines for submitting a 2-NDFL certificate on the basis of No. 1 in 2017
For those employees / individuals, whom income payments were made, the company / organization must submit a 2-NDFL certificate with sign No. 1.
It is worth noting that the deadlines for submitting reports in the form of 2-NDFL are the same for firms / organizations / entrepreneurs. So, certificates with the characteristic number 1 for 2016 must be submitted before 04/03/2017. (this is stated in article No. 230 paragraph 2 of the Tax Code). Certificates in the form of 2-personal income tax shall be submitted until 04/01/2017. However, in 2017. April 1 falls on Saturday (a day off), therefore the deadline is postponed to the next business day (this is approved by article No. 6.1 paragraph 7 of the Tax Code). The same deadline for 2-personal income tax for 2017. will be valid if no changes are made to the Tax Code of the Russian Federation.
In other words, the deadlines for submitting form 2-NDFL for 2016. installed no later than 04/03/2017.
Form 2-NDFL, as well as the rules for its completion, are approved by order No. MMV-7-11 / [email protected] from 10/30/2015 RF
So, we will consider the rules for filling out a certificate that has the characteristic number 1. First, fill in the “cap” - the reporting year is entered here. Next, the code is put in the corresponding column - in this case No. 1. The next step will be to indicate in a separate paragraph the details of a company / organization / individual entrepreneur. Clause 2 is filled with data on the corresponding individual who received the income.
Certificate 2-NDFL, distinguishing by characteristic No. 1, shall indicate the income paid in favor of the individual / accrued tax / tax withheld / unaccounted tax / deductions / tax provided to the budgets.
Section 3 is filled with data on all income received by employees separately for months. You should put the month / code / income amount / deduction code / deduction amount.
Experts recall that the income / deduction codes are presented in Annexes 1 and 2 to Order No. MMMV-7-11 / [email protected] from 09/10/2015 VNS of the Russian Federation. Section 3 contains deductions that are related to income (for example, non-taxable material helpnot exceeding 4 thousand rubles / year). This is supported by article No. 217, paragraph 28 of the Tax Code.
Provided property / standard / investment / social deductions are recorded in section 4 of this certificate. Here you must specify only the amount, as well as the deduction code.
Section 5 records the amount of tax withheld / accrued / transferred to the budget / tax withheld.
In relation to foreign workers, the patent in section 5 indicates the amount of advance payments that have been recorded in tax.
What are the deadlines for 2-NDFL certificates in 2017? with sign number 2?
If during the year a company / organization / individual entrepreneur paid income to someone, but the tax was not withheld before the end of the year, an additional certificate should be submitted for that person in the form of 2-personal income tax, but it should already include a sign number 2 (this fact is based on article No. 226, paragraph 5 of the Tax Code).
For example, income in kind was issued, after which the payment of money no longer occurred.
As for the deadlines for issuing certificates 2-NDFL (sign number 2), they are set until 01.03.2017. Thus, certificates 2-NDFL (characteristic number 2) for 2016. should be passed no later than March 1, 2017.
Help is filled out as follows:
Affixed year / serial number / sign number 2.
Organizations and entrepreneurs are required to submit a certificate to Form 2-NDFL to the Federal Tax Service. This document It contains information about the income received by employees and withholding tax. Consider in this article, in what time frame it is necessary to submit a standard set of reports on personal income tax and what to do when liquidating an enterprise or individual entrepreneur.
Signs that are indicated in 2-personal income tax
In general, the process of filling out documentation is quite simple, however, sometimes taxpayers have questions related to the timing of the provision of 2-NDFL, which directly depends on the attribute indicated in the completed form. This marking is necessary in order to determine the deadline for reporting to the tax authority.
There are two types of signs that are indicated in the certificate on the form 2-NDFL:
- “1” - is indicated in the case when the employer makes all deductions for the employee, as well as for individuals who received income in 2016;
- “2” - is noted in the certificates in the case when the employer cannot, for reasons beyond his control, withhold tax from an employee or other natural person.
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Some employers neglect this requirement and do not indicate the necessary attribute in the report on form 2-NDFL. As a result, this results in a missed reporting deadline. For this reason, it is first necessary to determine the attribute of the certificate, and on its basis, the reporting deadline:
When to report
Let us consider in detail what dates are provided for the delivery of 2-personal income tax taking into account the above signs in 2017. To get a more complete picture, we will draw up a table for submitting a 2-personal income tax report for the year:
This type of report is provided by the employer for the year, so filling out and compiling certificates for the 1st, 2nd, 3rd, 4th quarter is a mistake.
Some nuances arise when a company is reorganized or liquidated before the deadline for reporting. The certificate in the form 2-NDFL is handed over for the period from the beginning of the year to the date of liquidation or reorganization, but no later than 5 days from the date of completion of the company.
Responsibility for failure to submit 2-PIT in 2017
Since the beginning of 2017, the changes that have affected companies with separate units. Now they are required to submit reports to that department tax authority, where the branch was registered, that is, it will now fail to pass the 2-NDFL certificate at the location of the main organization.
According to the provisions of the Tax Code, penalties in the amount of 200 rubles may be imposed on the employer. for each certificate not submitted. In case of late submission of reports, the tax inspector may file an application with the court on the application of administrative sanctions to those responsible for submitting the document. Penalties may be as follows:
- 100-300 rub. - for individuals;
- 300-500 rub. - for officials.
If false information will be provided in 2-NDFL, then penalties in the amount of 500 rubles are imposed on the tax agent. for each document with a mistake.
If the employer identifies a typo or mistake on its own and submits a corrective certificate, no fine will be charged. In this case, a corrective report must be submitted before the typo or the error is discovered by the tax inspector.
What is the deadline for submitting 2-NDFL for 2017 with sign 1 and 2? The specific deadlines for submitting 2-NDFL in 2018 are given in this article. These deadlines must be observed by tax agents, individual entrepreneurs and individuals.
Who should pass 2-personal income tax for 2017
Tax agents are required to withhold and transfer personal income tax from income paid to individuals. They are also required to submit information about this to the IFTS. At the end of 2017, this information must be submitted in the form of 2-personal income tax.
The quarterly delivery to the IFTS of settlements in the form of 6-NDFL does not exempt tax agents from submitting 2-NDFL certificates in 2018 according to the results of 2017. These forms are completely different. The calculation of 6-personal income tax is formed as a whole for the organization, and a 2-personal income tax certificate for each person.
Deadline: general approach
Organizations and individual entrepreneurs in 2018 are required to submit to the IFTS 2-NDFL for each individual who received income. You need to do this in the following terms:
- with sign 2 - no later than March 1, 2018;
- with sign 1 - no later than April 2, 2018.
If the organization is liquidated or reorganized in the middle of the year, then such a certificate must be submitted for the period from the beginning of the tax period until the date of liquidation or reorganization (paragraph 3 of article 55 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 26, 2011 No. ED-4-3 / 17827).
Deadline for 2-personal income tax for 2017
For 2017, PIT tax agents need to report in 2017. The delivery dates are as follows:
Responsibility for certificates 2-PIT 2017
If you fail to submit 2-NDFL certificates for 2017 on time, then the IFTS will be able to fine an organization or individual entrepreneur under Article 126 of the Tax Code of the Russian Federation. The fine may be in the amount of 200 rubles for each certificate for 2017.
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