Penalty for failure to provide 2-NDFL

Deadline for submitting 2-NDFL for 2017 in 2018

A certificate of income of individuals 2-NDFL is submitted within the time limits specified by the Tax Code of the Russian Federation. Tax agents submit to the tax authority at the place of their registration information on the income of individuals in Form 2-NDFL for the expired tax period and the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period annually at certain times following the expired tax period. period, in form, formats and in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The specified information is submitted by tax agents in electronic form via telecommunication channels or in paper form (on electronic media).

Deadlines for submitting form 2-NDFL certificate

At the end of the year, the tax agent is required to submit a 2-NDFL certificate to the inspectorate:

• no later than March 1, a certificate with sign “2”. It is compiled for those individuals from whose income personal income tax cannot be withheld (for example, when giving gifts worth more than 4 thousand rubles to citizens who are not employees of the organization; clause 5 of Article 226 of the Tax Code of the Russian Federation);
• until April 1 with sign “1”. In this case, the amount of all income received by an individual over the past year is reported; tax base from which personal income tax is calculated.

Method of submitting 2-NDFL: electronically or on paper?

From January 1, 2016, tax agents who paid income to 25 people or more must submit 2-NDFL certificates electronically via telecommunications channels through an electronic document management operator. It will be impossible to use “flash drives” and “floppy disks”. If the tax agent transferred income in favor of less than 25 people during the tax period, then he will be able to submit 2-NDFL certificates “on paper”. Such changes are provided for in the new wording of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

This amendment applies to reporting for 2015. And if in 2015 the tax agent paid income to 25 people or more, then you will only need to report for this year via the Internet.

Information about the impossibility of withholding personal income tax for 2018 will also need to be submitted electronically if the tax agent paid income to at least 25 individuals (clause 5 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation).

Penalties for failure to submit and errors in 2-NDFL

An error in passport data is not always a reason for a fine

For incorrect indication of the passport number and address of the “physicist” in the 2-NDFL certificates, the fine for providing false information is unlawful. True, there is one condition.

Inspectorate employees can hold a tax agent accountable for indicating inaccurate personal data of an individual only if, due to an inaccuracy, it is impossible to identify the individual indicated in the 2-NDFL certificate, for example, if the TIN is not indicated, there is no way to identify without a passport.

Timely submission of electronic certificates in form 2-NDFL, filled out with errors, does not entail a fine for failure to provide information

If the tax agent submitted 2-NDFL certificates via the Internet on time with errors, due to which the income information was recognized by the inspectorate as not submitted. In such a situation, it is impossible to fine him on the basis of paragraph 1 of Article 126 of the Tax Code of the Russian Federation, considers the AS of the West Siberian District in resolution dated January 22, 2016 No. A45-5348/2015.

Even if the tax agent corrects the error in 2-NDFL before April 1, but after it was discovered by the inspectorate, a fine cannot be avoided

In March 2016, the organization submitted to the inspection certificates in form 2-NDFL with sign “1”. During the inspection, inspectors discovered errors (in particular, incorrect TINs of some employees were indicated). Before April 1, that is, before the deadline for submitting certificates, the tax agent eliminated all the shortcomings and submitted corrective certificates. In this case, do inspectors have the right to fine the organization on the basis of Article 126.1 of the Tax Code of the Russian Federation for providing false information? Yes, you have the right, the Russian Ministry of Finance responded in letter dated 06/30/16 No. 03-04-06/38424.

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  An example of filling out the 2-NDFL 2015 certificate is given. Descriptions of the fields of the certificate are given. A link is provided to download the 2nd personal income tax certificate form.
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  The program is used for the taxpayer to prepare forms of tax and accounting documents, documents used in accounting for taxpayers, when submitted to the tax authorities.
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Fine for 2-NDFL 2016

Organizations that are tax agents for personal income tax must submit to their Federal Tax Service certificates in form 2-NDFL based on the results of each tax period - calendar year (Article 216 of the Tax Code of the Russian Federation) no later than April 1 of the following calendar year (clause 2 of Article 230 of the Tax Code of the Russian Federation ). And if the organization paid income to individuals from which personal income tax was not withheld, then certificates with information about them must be submitted no later than March 1 of the year following the reporting year (clause 5 of Article 226 of the Tax Code of the Russian Federation). By the way, in addition to the tax authorities, taxpayers – individuals in whose favor the income was paid – must also be notified about this income.

Penalty for failure to submit 2-NDFL

The Tax Code provides for liability for tax agents for personal income tax who have not submitted certificates in Form 2-NDFL to the inspectorate in a timely manner. The fine is 200 rubles. for each document not submitted, i.e. for each certificate not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation). Thus, if you submit certificates for 10 people late, the fine will be 2,000 rubles. (10 people x 200 rub.).

Fine for unreliable information in 2-NDFL

In addition to the penalty for delay, since 2016 the Tax Code has established a liability for submitting 2-NDFL certificates with false information - 500 rubles. for each incorrect certificate (clause 1 of Article 126.1 of the Tax Code of the Russian Federation). But if the tax agent himself discovers an inaccuracy and submits a corrective 2-NDFL to the Federal Tax Service before the tax authorities discover the inaccuracy in the initially submitted certificate, then a fine will be avoided (clause 2 of Article 126.1 of the Tax Code of the Russian Federation).

The most unpleasant thing in this situation is that the rule establishing liability does not specify for which errors in the certificate the tax agent will be fined. And formally, not only incorrect data in the amounts of an employee’s income or personal income tax, but also errors, for example, in the address of an individual’s place of residence or the telephone number of a tax agent can lead to a fine. Similar consequences are possible when abbreviations, outdated information, etc. are indicated in certificates.

By the way, the Federal Tax Service has already issued several letters stating that the tax agent will have to pay a fine for a 2-NDFL certificate that contains an erroneous TIN of an individual (see, for example, Letter of the Federal Tax Service dated February 16, 2016 No. BS-3-11/). So be careful and try not to make mistakes in 2-NDFL.

What is the fine for failure to provide 2-personal income tax in 2018

If you do not follow the rule for submitting a 2-NDFL certificate established by the current legislation of the Russian Federation, then the consequences can be quite serious.

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General information

The abbreviation personal income tax stands for quite simply - personal income tax. That is, from a certificate issued in form 2-NDFL, you can find out all the information about the income of a particular individual.

A standard certificate must contain the following sections:

• complete information about the employer who is a tax agent (all details, official name);
• all data regarding the employee (last name, first name and patronymic, as well as other data necessary for reporting);
• income taxed at a rate of 13% (income tax);
• various types of deductions, marked with the appropriate digital code;
• the entire amount of income received by an individual for which the certificate is drawn up.

All organizations, regardless of their form of ownership and type of activity, that pay wages to employees, submit a certificate of this kind to the tax authorities at the place of registration.

Also, individual entrepreneurs are subject to the law obliging to tax the income of individuals.

Regardless of how many workers are hired and how much wages are paid.

The following are required to report accrued or withheld personal income tax:

Foreign companies are covered regardless of whether they are permanent establishments or not.

If foreign companies have the status of separate divisions, then 2-NDFL certificates are submitted to the Federal Tax Service at the place of their actual location.

There is no requirement to submit information on individuals receiving wages from tax agents in the following cases:

In all other cases, the employer is required to submit a 2-NDFL certificate within the period established by law. Otherwise, penalties will be applied to him in accordance with the relevant articles of the Code of Administrative Offences.

Due dates

In accordance with the Tax Code of the Russian Federation, or rather clauses. 5 p. 1 art. No. 21, organizations are required to provide the tax service with a certificate in the prescribed form no later than 90 days after the end of the year for which they must report.

It is very important to remember that various types of commercial enterprises that use the simplified tax system and pay UTII must also report in the prescribed form.

The deadlines for submitting 2-NDFL vary depending on the purpose for which it is being done:

1. The tax return (in form 2-NDFL) is submitted to the relevant authorities no later than April 1 of the year following the reporting year (Article No. 230 of the Tax Code of the Russian Federation).
2. If a certificate is submitted in the form in question to formalize a deduction on an application, then it must be submitted no later than April 1.
3. If the deduction is required in an organization, then you can submit it to the tax certificate within a year - just receive a notification from the tax office and provide it at your place of work.

The deadline for submitting the certificate in form 2-NDFL must be observed. Thus, failure to provide information is punishable by quite serious fines.

Normative base

Payment of personal income tax is carried out in accordance with current legislation. There is a fairly extensive regulatory framework that regulates the amount of this tax. As well as a reporting form (including 2-NDFL certificate).

The main document that serves as the basis for paying tax is the order of the Federal Tax Service SAE-3-04/706 dated October 13, 2006.

This order fully complies with the provisions present in clauses 2 and 3 of Art. No. 230 Tax Code of the Russian Federation. Its main provisions include:

This order also cancels the one previously in force under the number SAE-3-04/616 (dated November 25, 2005). All its provisions are considered invalid.

What is the penalty for late submission of 2-NDFL?

According to current legislation, reporting to the tax authorities must be submitted within strictly established deadlines.

According to paragraph 1 of Art. No. 126 of the Tax Code of the Russian Federation (as amended on September 2, 2010), a tax agent bears both tax and administrative and criminal liability for late reporting.

Responsibility

According to current legislation, all tax agents required to submit a 2-NDFL certificate and carry out other accounting reporting are responsible in accordance with the legislation of the Russian Federation.

A monetary fine is imposed if the following types of violations are detected:

• certificates were not provided for all individuals to whom wages were paid;
• For some reason, the certificates were not provided at all.

When identifying violations of this kind that arose through the fault of an official, the tax authorities are guided by clause 1 of Art. No. 15.6 Code of Administrative Offenses of the Russian Federation.

According to this paragraph, a fine is collected from the guilty person. Its size can vary quite widely, depending on the consequences, as well as other circumstances preceding the violation of the law.

How much does a 2-NDFL certificate require? Read here.

Also subject to this article of the Code of Administrative Offenses are individuals engaged in business activities (this includes lawyers and attorneys).

However, the amount of the fine imposed in this case is significantly greater. It also varies within other limits and is measured in hundreds of rubles.

The fine for late submission of reports can be quite large, and paying it can hit your pocket hard.

But a much more unpleasant event will be the appearance of tax specialists in the accounting department of the organization to carry out an accounting audit.

Since, first of all, tax agents who have failed are subject to desk audits.

Despite the seriousness and obligation of providing a certificate in Form 2-NDFL, it still cannot be equated to a tax return.

That is why, according to Art. No. 119 of the Tax Code of the Russian Federation, tax services will not be able to attract a tax agent, this will be a violation of current legislation. However, tax officials can bring administrative liability according to the Code of Administrative Offenses.

Amount of fine

If the deadline for submitting the 2-NDFL certificate to the tax authorities is violated, the enterprise is obliged to pay a fine. Its size is established by the legislation of the Russian Federation - Art. No. 15.6 Code of Administrative Offences.

The amount of the fine is tied to the legal status of a person or organization that does not comply with the deadlines for submitting information necessary for tax control over commercial activities and income received:

Fine for certificate 2-NDFL

Each employer is required to present a 2-NDFL format certificate to the tax service. This document reports the income received by an employee of the company. In this situation, the company acts as a tax agent, which is responsible for paying personal income tax. But what if you submit this paper at the wrong time or make mistakes in it? In this article we will look at the fine for a 2-NDFL certificate, and also tell you how to avoid it.



What is the fine for?

For late submission of documents, the company is subject to a fine of 200 rubles for each certificate. This is stated in Art. 126 of the current Tax Code of the Russian Federation. And immediately administrative responsibility arises, which is determined by the following actions:

• Failure to provide or provision, but not on time, of information to the tax office.
• Refusal to provide such information to the tax service without good reason.
• The data provided is incorrect or incomplete.

Administrative liability provides for the imposition of penalties in the following amounts:

• For individuals – from 100 to 300 rubles.
• For officials - from 300 to 500 rubles.

If the information is incorrect

It happens that a company tries to hide part of the income of its employees in order to save money, and therefore sends deliberately false information to the tax service. For each incorrect 2-NDFL certificate you will have to pay 500 rubles. But such a fine will not need to be paid if the tax agent himself noticed all the false information and made the necessary adjustments even before the regulatory authority conducted its own audit.

The tax agent should also keep in mind that tax authorities may consider errors not only inaccurate data on numbers, but also other information, such as an employee’s address or contact phone number. Fines are taken for a variety of errors, the list of which is not specified in any regulatory document. If the certificate contains abbreviated words or outdated information, then tax officials can also easily find fault with them.

How to fix errors

If the accountant himself identifies inaccuracies and errors in the 2-NDFL format certificate, he must make the adjustments himself. There is a specific order of corrections for this. In the title of the certificate there is a field called “Adjustment Number”, which needs to be filled out. The first certificate (the one with errors) has the number 000. The second, corrective, must have the serial number 001. If additional certificates are needed, the numbers are placed in ascending order. There is also a cancellation certificate; the number 99 is provided for it. This document completely cancels the validity of the first 2-NDFL certificate. You need such a document when you do not need to correct inaccuracies, but you need to completely cancel information that should not have been sent to the tax office at all.

In 2017, the amount of fines for failure to submit or incorrect information in 2-NDFL did not change. It is beneficial for the company not to receive a fine for errors in 2-NDFL at all, and for this, competent work by the accounting department is important.

Fines for being late with 2-NDFL

Questions and answers on the topic

We submitted our 2015 personal income tax return on April 4, 2016; two errors were made in the full name and passport details of two employees. On 05/09/16 we received a letter from the tax office about the errors. The errors were corrected and corrected information was submitted to the Federal Tax Service on May 10, 2016. Now the tax office fines for failure by the tax agent to provide information on the income of individuals and the amounts accrued and withheld for 2015 within the prescribed period. the report submission deadline of 02/04/16 is not taken into account at all and 05/10/16 is taken as the original date when the corrected information was submitted. The company was fined 200 rubles on July 11, 2016, and now the director is being summoned for an administrative violation. How many fines are allowed for filing a personal income tax correction?

For late submission of 2-NDFL certificates, tax authorities can actually impose two types of fines (letter of the Federal Tax Service of Russia dated January 28, 2015 No. BS-4-11/):

1) for a company - 200 rubles. for each certificate submitted at the wrong time (clause 1 of Article 126 of the Tax Code of the Russian Federation);

2) for an official, that is, a director - from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

It is not entirely clear from your question when you initially submitted 2-NDFL certificates with errors: April 4 or February 4, 2016. Therefore, we will consider two options.

If you filed on April 4th, you are truly late reporting. After all, 2-NDFL certificates for 2015 were required to be submitted no later than April 1, 2016 (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the fines are legal, and it will not be possible to challenge them.

If you initially submitted the certificates on February 4, then the fines can be challenged at a higher tax office and then in court.

If the decisions of the courts that if the tax agent timely submitted certificates in form 2-NDFL, which contain errors, then bringing him to justice under clause 1 of Art. 126 of the Tax Code of the Russian Federation is unlawful (Resolutions of the FAS Volga District dated December 14, 2010 No. A55-12031/2010, FAS West Siberian District dated March 6, 2008 No. F04-1417/2008(1520-A75-19)).

True, there are decisions in which the court sided with the tax authorities (resolutions of the Federal Antimonopoly Service of the West Siberian District dated May 6, 2013 No. A27-16221/2012 and the Federal Antimonopoly Service of the Northwestern District dated March 21, 2012 No. A13-4017/2011).

If you still decide to challenge the fines, pay attention to this point. Since 2016, fines have been introduced for incorrect information in personal income tax reports. The fine is 500 rubles. for each 2-NDFL certificate or 6-NDFL report with errors (clause 1 of Article 126.1 of the Tax Code of the Russian Federation). So if you were fined only 200 rubles. for each certificate under Article 126 of the Tax Code of the Russian Federation, it may be safer not to challenge anything, so as not to receive higher fines in return.