An individual taxpayer number (TIN) is assigned to each individual or organization or institution that is required to pay taxes or contributions to the budget.
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The decision to introduce such numbers was intended to eliminate confusion in accounting for amounts contributed when the surname, name and patronymic of individuals or the names of organizations that are legal entities coincide.
To streamline and facilitate accounting, an individual number is assigned once and does not change under any circumstances: moving, changing surname, and so on.
Dual moment
When registering with the tax authorities, any person is assigned an INN - an individual taxpayer number. This code allows you to find out the history of receipts and payments in relation to an individual throughout his life. The number is indicated in the special certificate. As a rule, it is issued during registration. Also see “What is a TIN and where to get it.”
According to the law, an employer can request a TIN from an employee when applying for a job. However, in the Labor Code, the TIN is not included in the list of information required to be provided to the personnel department during employment. The employee has the right to legally refuse to provide the TIN to the employer.
Changes and additions are regularly made to tax legislation. Often, letters and recommendations appear, after the publication of which accountants and tax specialists have a number of questions. And sometimes incorrect filling out of documents entails fines or the need to re-submit reports.
Thus, at the end of autumn 2015, tax authorities published a letter that discussed changes when submitting reports in form 2-NDFL. It was assumed that the TIN in the 2-NDFL certificate will be mandatory in 2016 . The explanations stated that when filling out the document, it is necessary to enter the TIN in 2-NDFL for an individual. Otherwise, reporting is not possible. A certificate without the specified TIN will not pass format and logical control and will be returned by the tax inspector.
Tax agents were faced with an acute question: what to do if the employee simply does not have a TIN or it is unknown? Thus, in 2-NDFL for 2021, the mandatory TIN was only at the beginning of the year. Now this rule does not apply. Also note: “PFR divisions are required to accept SZV-M without indicating the TIN.”
FAQ
| What should an accountant do if an employee does not provide the TIN? | To find out the identification number of the employee and business partner, the accountant can make a corresponding request on the website of the Federal Tax Service, where data on taxpayers is posted. |
| Will they accept a report in form 2-NDFL without a TIN? | The Institute of the Federal Tax Service claims that the line where the TIN is indicated is optional. Especially if for some reason such information is missing. To avoid paying fines, you should carefully check the accuracy of the reporting documents. |
| What are the deadlines for submitting a 2-NDFL certificate this year for companies? | The time frame within which the IRS must receive the relevant reporting varies depending on the reasons for requesting it. However, all employers are required to report to the inspection on time. Otherwise, the organization will be forced to pay a fine. |
| Errors occurred while filling out form 2-NDFL | Errors in forms cannot be corrected by a proofreader. If mistakes were made, you must fill out the form again. Errors most often occur if:
|
2021 Clarifications
At the beginning of February 2021, the Federal Tax Service published a letter clarifying the issue. According to the document, in the absence of other shortcomings and inaccuracies, inspectors are required to accept reports in Form 2-NDFL without the employee’s TIN.
As a result, tax agents can submit 2-NDFL certificates without a TIN. Without fear that the documents will not be accepted by the tax authorities. When asked whether a TIN is required in the 2-NDFL certificate , experts answer negatively.
Way out
To avoid such a situation, accountants must in any case indicate the TIN in the 2-NDFL reporting. To do this, you should try to find the necessary information on the website of the Federal Tax Service.
Clarification of the rules
So, we can summarize briefly. In early February last year, a letter from the Federal Tax Service brought some clarity to this issue. If there are no errors or inaccuracies in the 2-NDFL certificate, then according to this document, tax inspectors must accept the form without the employee identification number.
Form 2-NDFL
How to be an accountant
Is it possible to find out the employee’s tax identification number?
Let's say some accountants decided to play it safe and enter the TIN in the report. However, not every employee provides information when applying for employment, and you have to look for this information yourself.
Modern systems allow you to find out your TIN without leaving the office. To do this, just use a special application on the official website of the Federal Tax Service. To find out the TIN, you will need to enter the taxpayer’s last name, first name and patronymic, as well as his date of birth and passport details.
It is important to note that incorrect indication of the TIN for filing 2-NDFL threatens the tax agent with a fine of 500 rubles. Therefore, submitting reports with an empty field will help avoid punishment from tax officials. Also see “If the employee has not provided a TIN, you should request it from the tax authority.”
What to do if the employee himself does not know the number?
The employer may not receive information on the tax service website if, for example, the person did not receive a certificate.
In this case, it is necessary to explain to the employee that it is in his interests to personally visit the tax office, presenting documents, and draw up the document in the prescribed manner.
You can inform him that if he asks for a 2NDFL certificate to apply for a loan or mortgage, the bank, having received the document without indicating the TIN, may refuse to provide the loan.
When to submit reports
You will need to submit reports in Form 2-NDFL for 2021 only in 2021. the TIN in 2-NDFL for 2021 now. Experts advise holding off on filling out the certificates, because before the start of the reporting period, changes in legislation may occur again or new clarifications will appear.
Employers submit a report in Form 2-NDFL to the tax authorities. It contains the amounts of income received by employees during the year.
The legislation establishes deadlines for submitting reports in Form 2-NDFL. When it contains data on all income and employees, it must be submitted before April 1 of the year following the reporting year. If the employer transferred income to the employee, but was unable to withhold personal income tax, reports must be submitted by March 1 of the year following the reporting year.
Late submission of reports entails a fine on the employer in the amount of 200 rubles for each unsubmitted report. And for an incorrect TIN you will be fined 500 rubles.
What to do if the data is entered incorrectly?
A situation may arise when an employee reported a number without providing documents, but it belongs to another person, or a spelling error was made.
Sometimes accountants, in order for the certificate to pass verification smoothly upon acceptance, enter arbitrary characters in the TIN field.
For each incorrectly specified number there is a fine of 500 rubles.
You need to be careful not to enter anything unnecessary and require the employee to present a document, save copies of employee certificates, printouts of responses to requests from the Federal Tax Service website.
Before submitting certificates, you should carefully check all numbers.
Today, the provision of information about the TIN by the employee is not mandatory; the employer can do without it.
In the 2NDFL certificate, you must correctly indicate passport data and other information about the employee so that the tax office can correctly identify the taxpayer.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
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Personal income tax (personal income tax)
Help for employees
In some cases, employees ask to provide them with a certificate in form 2-NDFL. The question arises about how to find out personal income tax by TIN. According to the law, it must be issued within three days from the date of application. If the deadline is violated, the employee may file a complaint with the labor inspectorate, which may lead to the imposition of penalties. Also see “What to do if a 2-NDFL certificate is not issued.”
There is no tax liability for late issuance of a 2-NDFL certificate to an employee.
As a general rule, an employee can request a certificate from the employer in Form 2-NDFL for a period not exceeding four years. See “For what period is 2-NDFL issued?”
Read also
11.01.2018
Where is the number noted on the certificate?
The Tax Code of the Russian Federation requires all tax agents, which are employers in relation to their employees, to provide information on accrued and withheld amounts of income tax at the end of the tax period.
The tax period for personal income tax is a calendar year.
The specific procedure for providing information is defined in the Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/ [email protected]
It approves the 2NDFL form and the procedure for filling it out. In the second section - “Data about the individual recipient of the income”, the first field is called “TIN of the Russian Federation”. This is where the number assigned to the employee should be entered.
Read about why you should keep a 2-NDFL register in our material. What is the difference between 2-NDFL and 3-NDFL? Find out here.
Tax agent information
In the “OKTMO code”
the code of the territory in which the tax agent or its separate division is registered is indicated. This code is selected from the corresponding classifier. You can find out your OKTMO code using the electronic services of the Federal Tax Service “Find out OK” (https://nalog.ru, section “Services”).
Attention! When submitting a certificate, the legal successor of the tax agent indicates OKTMO at the location of the reorganized organization.
When filling out the “Phone”
The contact telephone number of the tax agent (successor) is displayed.
In the fields "TIN"
and
“KPP”
indicate the INN and KPP of the tax agent. If the certificate is submitted by a separate division, then the checkpoint at the location of the separate division of the organization is indicated.
When filling out the “Tax Agent”
The short name of the organization is reflected in accordance with the constituent documents, and if there is none, the full name. Entrepreneurs, lawyers, notaries indicate their full (without abbreviations) last name, first name, patronymic (if any).
Attention! The legal successor of the tax agent indicates in this field the name of the reorganized organization.
In the field “Form of reorganization (liquidation) (code)”
The corresponding code is displayed. For example, during reorganization, “1” is indicated in the transformation form, “2” is indicated in the merger form, etc.
In the field of the same name, the TIN and KPP of the reorganized organization are indicated.
Attention! Fields “Form of reorganization (liquidation) (code)”
and
“TIN and KPP of a reorganized organization”
are filled out only by those organizations that are reorganized or liquidated during the reporting period.
In this case,
codes “3” or “4” must be indicated “Characteristic”
