Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/ [email protected] established the procedure for providing tax authorities with information on the income of individuals, the amount of withheld tax and reports of uncollected payments to the budget. This order applies to tax agents: legal entities of all types of property and individual entrepreneurs. According to the law, the one who pays for the work and services of citizens is obliged to accrue, withhold and transfer personal income tax, as well as report it to the Federal Tax Service. This data is recorded in a certificate in form 2-NDFL, which is drawn up once a year. The top part of the document is labeled “feature”.
Introduction
According to the laws of the Russian Federation, every citizen is required to pay tax on income received. This is done in different ways: for individual entrepreneurs he pays himself, for the employee: the employer, for public sector employees: the state. This tax must be paid by both individual entrepreneurs and legal entities, no matter what form of ownership they have. Both the former and the latter are required to submit reports to the Federal Tax Service in form 2-NDFL, indicating the amount of taxes and various remunerations paid. In this form there is a “Sign” item, in which you need to put the number “one” or “two”. Let's consider what exactly needs to be added and what exactly are the differences between these features.
What is a sign in the 2-NDFL certificate
This is a code thanks to which the fiscal authorities have the following information:
- about the total number of payers, total income, accrued and transferred payments;
- on the number of debtors and the amount of personal income tax debt.
When filling out this field, either the number “1” or “2” is placed next to the word “sign”. In the first case, information is accumulated about all individuals who have received remuneration of any type (monetary, in-kind). If for some reason the agent was unable to calculate and transfer tax withholdings, then 2 is displayed opposite the “sign”.
Depending on the encoding, there are different deadlines for submitting documentation to the Federal Tax Service:
- from "1" - until April 1,
- from “2” - until March 1.
The data must correspond to the previous reporting period: for 2016, the date of filing 2-NDFL with sign “1” is before 04/3/2017 (due to the weekend of April 1-2); with sign “2” – until March 1, 2017. Late submission of reports will cost 200 rubles .
Sign “1” in certificate 2-NDFL
The number “1” in the reporting document means the code of the individual from whose earnings budget deductions were made. The list of annual income consists of:
- wages;
- dividends;
- bonuses based on profits;
- payment of sick leave (excluding pregnancy, childbirth, maternity leave up to 1.5 years);
- vacation pay amounts;
- material assistance;
- real estate transactions (sale, rental);
- other dividends.
State social benefits, some compensation and one-time payments, and profits for running a personal household are not subject to taxation.
Here the calculation of the amount of income tax and a note about its transfer are made.
Sign “2” in the personal income tax certificate - what is it
Sign “2” is the code of the taxpayer on whose income income tax was not paid. Reasons for not listing may be:
- time frame (the date of receipt of remuneration is at the end of the year);
- payment in kind (cannot be withheld);
- material benefit.
The Federal Tax Service indicated that the employer is obliged to notify the amount of the untransferred tax payment, regardless of whether he made payment to the individual in the reporting year or not (letter dated March 30, 2021 No. BS-4-11/5443).
What determines:
- whether the taxpayer was a full-time or freelance employee;
- received or did not receive other types of income, except for that indicated by attribute “2”>;
He should appear among last year’s payers based on “1”. That is, two 2-NDFL certificates are drawn up.
Nuances of providing a 2NDFL certificate
If two certificates with different characteristics are drawn up for an employee, the one with the first must indicate all income received by the citizen, even those that were not subject to taxation. Certificate with code 2 is filled out according to the rules specified above. Documents can be submitted at different times, but it is most convenient to submit them on the same day.
Important! If the number of employees in an organization is less than 25 people, reporting can be submitted in paper form. Larger structures are required to provide information to the Federal Tax Service only in electronic form.
What do the signs indicate?
When filing a declaration, an individual entrepreneur or LLC must include information on the following:
- A unit is entered if the document includes wages paid to employees and, accordingly, taxes withheld from them.
- A two is given if the document includes the amount of income received by an individual on which fees were not levied.
The “attribute” field is located immediately after the header “Certificate of income of an individual” and the dates. Only the number is entered into it; nothing more can be written in it.
Important:
If the declaration is filled out at the request of an employee, then there is no need to enter information in the field. This is done only when submitting to the tax authorities.
Is it allowed to make mistakes when specifying characteristics?
It is better to submit 2NDFL certificates in advance, regardless of their characteristics. Then, if errors are detected in them, the submitter will still have the opportunity to make the necessary corrections without violating the delivery deadlines.
Important! For each document with an error, regardless of the timing of its submission, the Federal Tax Service imposes a fine of 500 rubles on the organization.
Penalty can be avoided if the error is discovered by the applicant independently, before the desk audit begins. In this case, you should additionally submit a corrective document to the Federal Tax Service with all the corrections made. In the “Correction number” column of such a certificate, “01”, “02”, etc. should be indicated, depending on what type of correction it is.
If the certificate contains incorrect data, for example, the employee’s last name is mixed up or income for one of the past years is indicated, you can also send a corrective document after it. In the “Adjustment number” field, enter the value 99, this means that previously submitted data must be canceled.
What is it for?
This section helps employees of the Federal Tax Service collect the necessary data on taxpayers. If the number “1” is entered in the section, the tax office simply enters into the database information about persons who receive salary and corresponding payments. When the number “2” is entered into it, the tax authorities collect a database of persons who are debtors (since payments from the remuneration have not been made). Let us remind you that information about any rewards received is entered into the form. These include:
- Payment of salary according to the agreement.
- Payment for sick leave and vacation pay. In this case, payments for maternity disability relate to the insured event and are not included in the declaration).
- Financial assistance received by the employee.
- Dividends and bonuses paid to employees.
- All kinds of deductions made under a civil contract, as well as other payments.
Rules for filling out personal income tax
According to current regulations, a unique code is associated with each type of remuneration, and the person filling it out must indicate it so that tax authorities understand exactly what payments are being made. A tax of 13% is paid on the total amount; it is withheld on the same day when the payment itself is made . Personal income tax is transferred according to the following rules:
- Sick leave and vacation pay are paid on the last working day of the month. For example, if payments were made on October 15, then personal income tax must be paid by October 31.
- For other types of payments, transfers are made on the next business day after the actual payment to employees.
If payments to the budget have been made, the employer issues a certificate and enters item 1 in the required paragraph.
Standard, social and property tax deductions
The section is completed if an individual has the right to tax deductions and receives them from a tax agent.
If a tax agent provides standard tax deductions to an individual, then you can reflect them in this section by clicking on the “New entry”
and indicating the codes and amounts of deductions.
You can also use the automatic calculation of standard deductions. To do this, you need to check the box next to “Auto-calculate standard deductions”
.
By clicking on the “New entry”
, in the list of deduction codes that opens, standard deductions to which an individual is entitled are selected.
Attention! Field “Number of children, starting from 3rd”
is filled in only for codes 128, 132, 138, 139, 146 and 147, and the field
“Number of disabled children”
for codes 129, 133, 140, 141, 148 and 149, respectively.
In order to reflect other tax deductions (property and social), you need to click on the “New entry”
and provide the following information:
- deduction code, which is selected from the directory;
- deduction amount for the selected code.
If a tax agent provided an individual with tax deductions based on notifications, then fill in the data in the subsection “Notification confirming the right to deduction”
.
In the “Notification type code”
the appropriate deduction code is selected, and the number and date of issue of the notification, and the code of the tax authority that issued it are indicated.
When you can't withhold taxes
When conducting business, situations sometimes arise when an employer is physically unable to withhold tax from its employee. For example:
- The worker received income in kind (not intended for sale). This could be food, clothing, hygiene products, mining, etc. In this case, tax must be withheld from the worker when the money is first transferred, but if payments were constantly made in kind, then transfers to the budget are not made.
- Payments under the agreement were made at the end of the tax period, so the agent simply did not have time to transfer the funds before the end of the reporting year. A fairly common practice associated with delaying payments.
- The employee receives a financial benefit.
There are other options when an employer cannot withhold tax from an employee. In these cases, sign 2 is indicated in the 2-NDFL certificate. What is it and how is it classified by the tax authority? This code confirms that income tax was not physically paid on the income.
How and when to submit reports
The employer is required to submit information about all remunerations (except those less than 4 thousand) to the tax authority every year. The deadlines for submission are as follows:
- Before March 1, you must submit documents for the second criterion.
- Before April 1, you must submit documents on the first basis.
That is, you must report for the past year before the specified date for each employee. If situations arise where it is not possible to accrue personal income tax, then two certificates are submitted to the tax office. In this case, the first indicator includes data on all income received, even if no payments were made to the budget for them. You can submit a declaration either in the traditional form, by filling out the form manually, or electronically. Only small businesses and individual entrepreneurs with fewer than 25 employees can submit paper certificates. Large companies rent them out exclusively in digital form.
Attention:
If you forget to file 2-NDFL or delay the deadline, the tax office will impose sanctions against you in the amount of 200 rubles for each employee. In addition, delays may justify additional inspection.
Nuances of filling
If with code 1 everything is more or less clear (all officially made payments are included in it), then with code 2 many accountants and employers have questions. Let's consider a few important nuances:
- If the payments made were taxed partially and not in full, then the declaration must include information about the non-taxable amount. For example, an employee received financial assistance in the amount of 500 rubles).
- Only those remunerations from which tax was not withheld are entered into the document. Moreover, rewards are indicated according to the time at which they were paid. For example, monthly payment in January, etc.
- The document contains the amounts of payments from which the company did not withhold personal income tax.
Attention:
The points listed above relate exclusively to feature 2. If for certain payments tax was accrued and transferred to the budget, but for certain payments it did not happen, then the employer fills out two forms with feature 1 and 2, respectively. At the same time, gifts and financial assistance in the amount of up to 4 thousand rubles are not taxed.
Editing errors
Certificate 2-NDFL with sign “2” often causes difficulties when filling out. If the attribute is indicated incorrectly, the tax agent is subject to a fine of 500 rubles. for each certificate. Any inaccuracy found and corrected in a timely manner will be taken into account if submitted correctly. To correct errors or cancel, fill in the “Correction Code” next to the “Sign.” This two-digit number means:
- 00 – primary feed,
- 01 – secondary (refined),
- 02 – subsequent adjustments, and so on, in order.
- 99 – cancellation of the previous certificate.
It is legally stipulated that if the data of a previously submitted personal income tax certificate is changed, the addition is given only for the adjusted amounts and information. But practice shows that it is preferable to draw up new reports. The filling form must correspond to the reporting period: corrections for 2014 must be compiled according to the 2014 format.
Features of providing 2-NDFL
Certificate 2-NDFL can be submitted:
- in paper;
- in electronic format.
If the number of employees is up to 25 people, the first option is allowed, and above - the second.
A tax agent can be declared by an authorized representative with documentary evidence of this. The filing deadline is counted:
- upon personal delivery by an authorized representative;
- by date of mailing;
- by recording in electronic format.
The taxpayer has the right to obtain such a certificate from a tax agent for presentation to a bank, tax service, or court. The “Sign” field is not filled in for such cases.
Now you know what personal income tax means with signs “1” and “2” and you can correctly issue a certificate. It is also easy to submit a report based on this information.
Features of issuing a 2-NDFL certificate with feature 2
Sign 2 in certificate 2-NDFL, what is it? Due to the non-standard situation and in order to avoid a lack of funds for transfer, as well as evasion of transfer by the tax agent, certificate 2-NDFL with feature 2 has the following criteria for its preparation.
- Any sum of money that, due to circumstances, could not be subject to taxation must be indicated strictly as belonging to the month in which this payment was made.
- If only part of the payment made to an employee is subject to tax collection, then when submitting a 2-NDFL certificate with attribute 2, it indicates only that part of the payment that was not subject to income tax.
- In a certificate with this particular feature, the tax authorities are not interested in providing information on other income from which the required withholding was made.
- If sign 2 in certificate 2-NDFL occurred, but during the past reporting period there were also periodic accruals with a withholding of 13%, then for this individual the tax agent is obliged to draw up and submit 2 certificates as reports. Thus, one 2-NDFL certificate will be standard, issued according to feature 1, and the second will be special, with feature 2. The tax office in this case will consider both certificates simultaneously.
Important! When submitting a certificate with characteristics 1 and 2 at the same time, in the first form it is necessary to indicate all income accrued to an individual, including those that were not subject to taxation, that is, a certificate with characteristic one indicates data on both characteristics, a certificate with characteristic two contains information only this sign.
- The last table in the document form must be completed in only four lines before sending it for verification. The first is the total income received for the current reporting period, from which it was not possible to withhold, the calculation of the tax base for the accurate calculation of unpaid tax, the personal income tax itself, which was not collected from the taxpayer, and the amount of tax not withheld from an individual. All other columns of the specified table are filled with zeros.
What are the values of the characteristic in the 2-NDFL header?
In 2-NDFL, the sign is indicated in the title of the certificate, which is filled out in accordance with Section II of the Recommendations for filling out the 2-NDFL form, approved by Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11 / [email protected] (hereinafter referred to as the Recommendations).
To fill out a 2-NDFL certificate, in general, two values are used:
- “1” is assigned to a certificate confirming receipt of income;
- “2” is used to provide information about the impossibility of withholding personal income tax.
If the company has been reorganized, the following attribute codes are applied in the 2-NDFL certificate:
- “3” - indicated in the certificate by the legal successor, if he submits a certificate for a reorganized company - is applied by the legal successor submitting a certificate for a reorganized company, in the case where the tax agent paid an individual income from which he could not withhold tax (clause 5 of Article 226 of the Tax Code RF).
Responsibility for incorrectly filling out the header.
Responsibility for violating the deadline for submitting a certificate is provided for in Art. 126 of the Tax Code of the Russian Federation.
For more information about liability for failure to submit a certificate, see the material “What is the responsibility for failure to submit 2-NDFL”
To the question of whether it is legal to use this article in relation to incorrectly filling out the title of the certificate, in particular the “attribute” field, official departments do not have an answer.
There is a judicial precedent according to which incorrectly filling out the “attribute” field is not a significant error when submitting information to the tax service (resolution of the Federal Antimonopoly Service of the East Siberian District dated 04/09/2013 in case No. A19-16467/2012).
Information about the individual who is the recipient of the income
Section 1 of the certificate is formed based on information about the individual who is the recipient of the income.
In the field “TIN in the Russian Federation”
The TIN of the individual is indicated, confirming the tax registration of this person.
If the taxpayer does not have a TIN, this field is not filled in. At the same time, you can find out the TIN on the website of the Federal Tax Service of Russia (https://nalog.ru) in the “Services/ Information about the TIN of an individual” section or in the program using the “Find out TIN”
.
The appropriate fields indicate the last name, first name and patronymic (if any) of the individual without abbreviations, as in the passport. The use of Latin letters is allowed only for foreigners.
In the field “Taxpayer Status”
indicated:
- “1” - for tax residents (for Russians and employees from EAEU countries);
- “2” - for non-residents;
- “3” - for non-residents - highly qualified specialists;
- “4” - for migrants living abroad;
- “5” - for non-resident refugees;
- “6” - for foreign employees who work on the basis of a patent.
Next, indicate the date of birth of the individual.
In the field “Citizenship (country code)”
The code of the employee’s country of permanent residence is selected from the corresponding directory.
Attention! If a person does not have citizenship, then the code of the country that issued the identity document is indicated.
In the field “Identity document code”
the document type code is selected in accordance with the directory and its series and number are indicated.
Prepare for expenses if the certificate with symptom 2 is late
2-NDFL certificates with signs 1 or 2 must be submitted to the controllers:
- once a year;
- on different reporting dates: with sign 1 - no later than April 1, and with sign 2 - before March 1.
Failure to meet deadlines means additional material costs.
Example
At the end of the year, the accountant of PJSC TechnoStroyKom submitted to the Federal Tax Service a complete set of 2-NDFL certificates on March 27. A total of 1,360 certificates were issued and handed over to controllers. Of these, 347 are 2-NDFL certificates with sign 2.
PJSC TechnoStroyKom was assessed a fine of 69,400 rubles. (347 × 200 rubles) - this is the amount that tax legislation estimates the fact of being late with 347 documents that have the status of mandatory tax reporting. The remaining certificates (with sign 1) were received by the inspectorate on time, therefore they are not involved in determining the fine amount.
200 rub. - the amount of financial punishment for each late certificate (clause 1 of Article 126 of the Tax Code of the Russian Federation). From 300 to 500 rub. management will have to pay to the treasury (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
All income codes for 2021
Summarizing the above, below is a table with a breakdown of income codes that may appear on income certificates in 2018. It combines new and old codes. Use this table when generating 2-NDFL certificates.
| Revenue code | Name of income |
| 1010 | Dividends |
| 1011 | Interest (except for interest on mortgage-backed bonds issued before 01/01/2007, income in the form of interest received on bank deposits, and income received upon redemption of a bill of exchange), including discount received on a debt obligation of any type |
| 1110 | Interest on mortgage-backed bonds issued before 01/01/2007 |
| 1120 | Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before 01/01/2007 |
| 1200 | Income received in the form of other insurance payments under insurance contracts |
| 1201 | Income received in the form of insurance payments under insurance contracts in the form of payment for the cost of sanatorium and resort vouchers |
| 1202 | Income received in the form of insurance payments under voluntary life insurance contracts (except for voluntary pension insurance contracts) in the case of payments related to the survival of the insured person to a certain age or period, or in the event of the occurrence of another event (except for early termination of contracts), in part of the excess of the amounts of insurance premiums paid by the taxpayer, increased by the amount calculated by sequentially summing the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract to the day of the end of each year of validity of such a voluntary life insurance contract (inclusive), and the average annual refinancing rate in force in the corresponding year Central Bank of the Russian Federation |
| 1203 | Income received in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance for damage to the property of third parties and (or) civil liability insurance of vehicle owners) in terms of excess of the market value of the insured property in the event of loss or destruction of the insured property, or expenses necessary to carry out repairs (restoration) of this property (if repairs were not carried out), or the cost of repairs (restoration) of this property (if repairs were carried out), increased by the amount of insurance premiums paid to insure this property |
| 1211 | Income received in the form of amounts of insurance premiums under insurance contracts, if these amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs who are not employers in relation to those individuals for whom they make insurance premiums |
| 1212 | Income in the form of cash (redemption) amounts paid under voluntary life insurance contracts, subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary life insurance contracts |
| 1213 | Income in the form of cash (redemption) amounts paid under voluntary pension insurance contracts and subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary pension insurance contracts |
| 1215 | Income in the form of cash (redemption) amounts paid under non-state pension agreements and subject to payment in accordance with the insurance rules and terms of the agreements upon early termination of non-state pension agreements |
| 1219 | Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of the voluntary pension insurance agreement |
| 1220 | Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of non-state pension provision |
| 1240 | Amounts of pensions paid under non-state pension agreements concluded by organizations and other employers with Russian non-state pension funds, as well as amounts of pensions paid under non-state pension agreements concluded by individuals with Russian non-state funds in favor of other persons |
| 1300 | Income received from the use of copyright or other related rights |
| 1301 | Income received from the alienation of copyright or other related rights |
| 1400 | Income received from the rental or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks) |
| 1530 | Income received from transactions with securities traded on the organized securities market |
| 1531 | Income from transactions with securities not traded on the organized securities market |
| 1532 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1533 | Income from transactions with derivative financial instruments not traded on an organized market |
| 1535 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1536 | Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities |
| 1537 | Income in the form of interest on a loan received from a set of repo transactions |
| 1538 | Income in the form of interest received in the tax period under a set of loan agreements |
| 1539 | Income from operations related to the opening of a short position that is the object of repo operations |
| 1540 | Income received from the sale of participation shares in the authorized capital of organizations |
| 1541 | Income received as a result of the exchange of securities transferred under the first part of the repo |
| 1542 | Income in the form of the actual value of a share in the authorized capital of an organization, paid when a participant leaves the organization |
| 1544 | income received from transactions with securities traded on the organized securities market, accounted for in an individual investment account |
| 1545 | income from transactions with securities not traded on the organized securities market, accounted for in an individual investment account |
| 1546 | income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1547 | income from transactions with derivative financial instruments not traded on the organized securities market, accounted for in an individual investment account |
| 1548 | income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1549 | income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities accounted for in an individual investment account |
| 1550 | Income received by a taxpayer upon assignment of rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction) |
| 1551 | income in the form of interest on a loan received from a set of repo transactions accounted for in an individual investment account |
| 1552 | income in the form of interest received in the tax period on a set of loan agreements accounted for in an individual investment account |
| 1553 | income from operations related to the opening of a short position, which is the object of repo transactions, accounted for in an individual investment account |
| 1554 | income received as a result of the exchange of securities transferred under the first part of the repo, accounted for in an individual investment account |
| 2201 | Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus |
| 2000 | Remuneration received by a taxpayer for performing labor or other duties; salary and other taxable payments to military personnel and equivalent categories of individuals (except for payments under civil contracts) |
| 2001 | Directors' remuneration and other similar payments received by members of the organization's governing body (board of directors or other similar body) |
| 2002 | Amounts of bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or targeted revenues) |
| 2003 | Amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted revenues |
| 2010 | Payments under civil contracts (except for royalties) |
| 2012 | Amounts of vacation payments |
| 2013 | Compensation for missed vacation |
| 2014 | Severance pay amount |
| 2201 | Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus |
| 2202 | Author's fees (rewards) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design |
| 2203 | Author's fees (rewards) for the creation of works of sculpture, monumental decorative painting, decorative and applied and design art, easel painting, theatrical and film set art and graphics, made in various techniques |
| 2204 | Copyright royalties (rewards) for the creation of audiovisual works (video, television and cinema films) |
| 2205 | Author's fees (rewards) for the creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, television and video films and theatrical productions |
| 2206 | Copyright royalties (rewards) for the creation of other musical works, including those prepared for publication |
| 2207 | Author's fees (rewards) for the performance of works of literature and art |
| 2208 | Copyrights (rewards) for the creation of scientific works and developments |
| 2209 | Royalties for discoveries, inventions, utility models, industrial designs |
| 2210 | Remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs |
| 2300 | Temporary disability benefit |
| 2400 | Income received from the rental or other use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation, as well as fines and other sanctions for idle time (delay) of such vehicles at loading (unloading) points ); income received from the rental or other use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks |
| 2510 | Payment for the taxpayer by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer |
| 2520 | Income received by a taxpayer in kind, in the form of full or partial payment for goods, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer |
| 2530 | Payment in kind |
| 2610 | Material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs |
| 2611 | A forgiven debt that was written off the balance sheet |
| 2630 | Material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer |
| 2640 | Material benefit received from the acquisition of securities |
| 2641 | Material benefit received from the acquisition of derivative financial instruments |
| 2710 | Financial assistance (with the exception of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age, financial assistance provided to disabled people by public organizations of disabled people, and one-time financial assistance provided by employers to employees ( parents, adoptive parents, guardians) at the birth (adoption) of a child) |
| 2720 | Cost of gifts |
| 2730 | The cost of prizes in cash and in kind received at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government |
| 2740 | The cost of winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services |
| 2750 | The cost of prizes in cash and in kind received at competitions and competitions held not in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government and not for the purpose of advertising goods (works and services) |
| 2760 | Financial assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age |
| 2761 | Financial assistance provided to disabled people by public organizations of disabled people |
| 2762 | Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child |
| 2770 | Reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician |
| 2780 | Reimbursement (payment) of the cost of medications purchased by the taxpayer (for the taxpayer), prescribed by the attending physician, in other cases not falling under paragraph 28 of Article 217 of the Tax Code of the Russian Federation |
| 2790 | The amount of assistance (in cash and in kind), as well as the value of gifts received by veterans of the Great Patriotic War, disabled people of the Great Patriotic War, widows of military personnel who died during the war with Finland, the Great Patriotic War, the war with Japan, widows of deceased disabled people of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as former minor prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War |
| 2800 | Interest (discount) received upon payment of a bill presented for payment |
| 2900 | Income received from transactions with foreign currency |
| 3010 | Income in the form of winnings received in the bookmaker's office and betting |
| 3020 | Income in the form of interest received on bank deposits |
| 3021 | Interest on outstanding bonds of Russian companies |
| 3022 | Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative |
| 4800 | Other income |
What will help you report on 2-NDFL on time and without errors
In order for an organization not to incur material losses due to fines, it is necessary to properly organize the accounting process for all individuals to whom income is paid during the reporting year.
It is also important to navigate situations where the tax is truly impossible to withhold. For example, an individual was given a gift, but no cash payments were made to him.
If the tax agent had all the possibilities, but the withholding and remittance of tax did not occur due to a poorly organized accounting process or insufficient accounting discipline, it will not be possible to avoid a fine.
Do not forget that submitting a 2-NDFL certificate with sign 2 requires the employer to fulfill one more obligation: you need to inform about the impossibility of withholding tax not only to the tax authority, but also to the individual himself - the recipient of the income (clause 5 of Article 226 of the Tax Code RF).
***
Indicate item 1 in those 2-NDFL certificates that contain information about income paid to individuals and tax transferred to the budget. If it was not possible to withhold tax from the amounts issued, certificate 2-NDFL must be submitted with feature 2.
Income taxed at the rate of ___%
The information reflected in this section forms an appendix to the certificate, which indicates the monthly amounts of income accrued and received by an individual and the corresponding deductions.
Attention! Standard, social and property tax deductions are not reflected in the application.
The section heading indicates the tax rate at which the income reflected in this section is taxed. The default rate is 13%.
Attention! The section is completed separately for each tax rate. To do this, the program provides the “Add page”
.
In order to fill out the application, you must click on the “Add line”
and provide the following information:
- the month for which the income was accrued and actually received;
- income code from the corresponding directory;
- the amount of income for the selected code;
- code and deduction amount for those types of income for which appropriate deductions are provided, or which are not subject to taxation in full (for example, gifts, financial assistance, etc.).
For income codes and their corresponding deduction codes, see here.
Attention! If the monthly income amounts of an individual are the same, you can use the “Add several lines for a period”
.
Attention! When filling out a certificate with attribute “2” or “4”, the section indicates income and deductions only for those periods for which tax was not withheld by the tax agent.
Results
The taxpayer attribute field in the 2-NDFL certificate can take the value 1 if the tax was withheld from the employee’s income in full, 2 if the tax could not be withheld. Codes 3 and 4 are used by the legal successor submitting certificates for the reorganized company in similar situations. The deadline for submitting certificates with any indication is set at the same time: 03/02/2020.
Sources
- https://101biznesplan.ru/spravochnik-predprinimatelya/terminy-i-ponyatiya/chto-oznachaet-priznak-1-i-2-v-spravke-2-ndfl.html
- https://znatokdeneg.ru/terminologiya/chto-oznachaet-ndfl-s-priznakom-1-i-2.html
- https://zoloto-zlato.ru/terminy/ndfl-s-priznakom-1-i-2-chto-oznachaet.html
- https://nalog-nalog.ru/ndfl/spravka_2ndfl/zapolnyaem_priznak_nalogoplatelwika_v_spravke_2ndfl/
- https://www.klerk.ru/buh/articles/485174/
