The register of 2-NDFL certificates and a set of certificates on the income of individuals are formed by employers when preparing annual income tax reports. These documents are submitted to the tax office to record the amount of accrued, withheld, and paid personal income tax to the budget. If the tax is withheld in full, the certificates are sent to the Federal Tax Service no later than April 1 of the year following the reporting year. If it is not possible to withhold the tax in full, the interval for preparing reports on such individuals for the employer is reduced - certificates must be sent to the Federal Tax Service no later than March 1.
Why do you need a paper register 2-NDFL
When tax officials receive 2-NDFL certificates, each document is checked for correct completion. If there are errors, then:
- When submitting electronically, a certificate with an error excluded from the submitted package and is considered not submitted . The register of submitted certificates is formed by the Federal Tax Service immediately without rejected documents.
- When submitting 2-NDFL on paper, the Federal Tax Service specialist receiving the certificate checks the correctness of filling out manually. If any document seems to him to be incorrectly executed, then the specialist returns it as not submitted and crosses it out of the paper register. Then he signs in the register only for the certificates actually accepted.
The register serves as confirmation of which certificates were recognized as correctly executed and accepted by the tax authorities.
KEEP IN MIND
If a register is not attached to the paper 2-NDFL, the tax office has the right to refuse to accept the entire set of certificates and fine the tax agent.
Nuances of submitting electronically
The procedure defines the stage of formation and delivery of the register in each case, except for data transmission via a telecommunication channel.
If sending is done via Internet communication networks, then the register will be automatically created at the tax office. This makes it easier for tax agents to submit documents.
| Report submission methods | Registry formation |
| Via telecommunications networks | The list is compiled by tax inspectors themselves, and not by reporting organizations. |
| Rented on removable electronic media (disk, flash drive, etc.) | The document is filled out by the tax agent and submitted in 2 copies as an appendix to the data on the 2NDFL certificates. |
Responsibility for submitting certificates without a register
If the report on certificates 2 personal income tax does not have a consolidated register, then acceptance may be refused and those submitting the reports may be fined up to 200 rubles.
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Personal income tax (personal income tax)
How to prepare a 2-NDFL register on paper
The paper register is prepared in 2 copies:
- one - remains with the tax office;
- the second - with a note indicating which certificates were accepted for it, is returned to the reporting tax agent.
The current register form is enshrined in Appendix No. 1 to the Procedure for submitting information on the income of individuals to the tax authorities (approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/566).
The register is formed quite simply.
Next, you can fill out the register of income certificates 2-NDFL for 2019.
EXAMPLE OF COMPLETING THE 2-NDFL REGISTER FOR 2021
What to write in the “to file” field when submitting 2-NDFL on paper? You can put a dash in this field. The fact is that the register form is unified for submitting 2-NDFL certificates electronically and on paper. The line with the file number is used when creating the electronic register. If there is no file number, then there is no data to enter in the field either.
Please note that there is no space for printing on the register. The register is signed by the same person who certifies the 2-NDFL certificates.
