Good afternoon, dear readers. The next tax year has ended, according to the results of which the company reports for all its employees to the Federal Tax Service.

And today we will talk about certificates (When there are more than 25 employees, certificates are provided electronically. If there are less than 25 people, they can be submitted on paper), more precisely, about the mistakes and mistakes made when submitting these certificates.

Today you will learn:

1. What are the mistakes when submitting 2-NDFL;
2. What are the fines for these violations?
3. How can they be avoided?

Types of errors in the 2-NDFL certificate

The first option is being late.

If the first of April has passed and you have not submitted certificates to the tax office (they are accepted by the Federal Tax Service according to the attached register), get ready to pay a fine.

If your certificates do not pass the entrance control for any reason ( it doesn’t matter whether you report to the tax authorities in paper or electronic form) and there is no time left to correct the documents on time, then these 2-NDFL certificates will also be considered not provided.

During incoming control, the completion of all required fields of the document is checked.

Based on the results of the inspection, a protocol is issued or sent through the electronic document management operator, indicating the not accepted certificates and errors found in them.

The second option is, in fact, errors.

For example:

• There is a TIN, but for another person;
• A letter is missing from the surname;
• The street was renamed last year;
• Errors in rounding of income received, etc.

Received from you ( entrepreneurs) 2-NDFL certificates are then subjected to a second (office) verification. Tax inspectors check documents against databases to identify all inaccuracies and violations. Previously, it was enough to simply submit corrected documents. Since 2016, an accountant’s mistake began to cost 500 rubles for each certificate.

Example: The program has incorrect rounding configured. You have twenty-five employees. The fine will be twelve thousand five hundred rubles (25*500).

How to avoid fines

So what should we do? Wait for the desk audit report? Of course not. We submitted the initial certificates and met the allotted deadline. This means that two hundred rubles have already been “saved” for each employee.

Now, without haste, we check each document again. There is no specific deadline for submitting adjustments, but you must meet the deadline before receiving the results of the tax inspector’s desk audit.

Since 2016, there are two types of clarifying certificates:

• Cancelling;
• Corrective.

Canceling clarifying certificates

From the name itself it is clear that the meaning of this certificate is to cancel a previously submitted (the initial 2-NDFL certificate was simply superfluous). The updated certificate form now includes the “adjustment number” field.

When submitting the initial certificate, “00” is entered in the field. When submitting a cancellation certificate “99”. Next, you need to fill out section 1 “Data about the tax agent” and section 2 “Data about the individual - recipient of the income.” The remaining help topics are left blank

Example: For an employee who works in a separate division, the accounting department reported at the place of registration of the head office. At the same time, tax accruals and payments were made correctly, i.e. to the tax office of a separate division. It is necessary to send the cancellation certificate to the Federal Tax Service of the head office and the initial one to the tax inspector of the separate division (note that if a certificate for a separate division is submitted later than April 1, you will have to pay for the delay).

Corrective clarifying certificates

To correct the information submitted in the initial certificate, you need to submit a corrective one. In the “adjustment number” field, in this case, the numbers from “01” to “98” are entered, depending on what kind of correction is being made on the account.

The number of the corrective certificate corresponds to the primary one, but the date will be new. Any inaccuracy in the provided certificate leads to a whole chain of violations, and as a result, correctional documents.

Let's look at some of them:

Example 1. Field “taxpayer status”.

It would seem like such a small thing, because the amounts are written down, the tax is withheld, why bother? The “status” sign in the certificate is indicated as “1”, i.e. resident and employee tax is withheld at a rate of 13%.

After submitting the initial 2-NDFL, HR staff found out that the employee had become a non-resident before the end of the reporting year. And we remember that a non-resident must pay tax at a rate of 30%. Therefore, we recalculate the tax for the reporting year.

We submit a corrective certificate 2-NDFL with attribute 1 and “non-resident taxpayer status (2).” But not only. The accountant cannot withhold the remaining 17% from the employee, since the reporting period has ended. Therefore, a certificate with attribute “2” is submitted. In which fields 1 and 2 are filled in similarly.

Field 3 indicates income that was not previously included in the tax base. In field five - the amount of calculated and not withheld tax.

Example 2. After submitting 2-NDFL reports, the accounting department discovered its mistake.

In honor of his fiftieth birthday, the employee was presented with a valuable gift worth 5,000 rubles (exceeding the limit of 4000 rubles). But the amount is 1000 rubles. was not taken into account as income and no tax was assessed. This means we submit a corrective certificate 2-NDFL with attribute “1”, where in the “income…” field we add the amount of this gift.

We recalculate the amount of the taxable base and calculated tax. We indicate the amount of personal income tax not withheld. Since you did not withhold tax for the gift, you need to fill out a certificate with attribute “2”, which also indicates the amount of personal income tax not withheld.

In both cases, you need to report the amount of unwithheld tax to the employee (to the taxpayer). And don’t forget to pay the penalties accrued on the amount of unpaid personal income tax.

Example 3. Your company has issued an interest-free loan (or simply forgave the non-returned report) to an individual who is not an employee (maybe to a contractor).

In this case, you must submit a 2-NDFL certificate with sign “2” for the amount of income received by this individual. And also inform the taxpayer in writing about his debt to the budget. However, it is necessary to clarify that there are no penalties for failure to report.

Example 4. It turns out that the accountant did not indicate the benefits available to the employee (deduction for minor children).

Thus, he withheld excess personal income tax from the employee. In this situation, you need to submit a corrective certificate, from which the amount of tax overpaid to the budget will be visible.

And also, based on the employee’s written application, return this money to him through the bank. At the same time, the calculation with the budget will be adjusted in the current period due to personal income tax accruals for this employee.

Example 5. An employee applied to his Federal Tax Service for a personal income tax refund.
After conducting a desk check, he was refused. The reason for the refusal is a discrepancy in the address. As a result, the employee did not receive his money on time. And you will have to pay a fine and submit a corrective certificate.

Conclusion

So, let's summarize. Filing 2-NDFL reports requires attention and responsibility from the accountant so that your company can avoid any shortcomings (did not use corrective and cancellation certificates) You only need to submit primary 2-NDFL certificates.

Help from this form is one of the most popular and frequently requested from employers. It can be provided to various government agencies, since it is an official document that confirms the real income of an individual.

This document is issued only to those persons who have official work. The certificate reflects real, i.e. “white income”, and other payments, which are often issued unofficially in an envelope, will not appear in it.

A certificate in form 2-NDFL is issued upon the employee’s first request. It must be completed by the organization’s accountant within three working days on official letterhead, with the signature of the manager and the seal of the enterprise.

Help can be provided:

• to financial organizations, namely, to banks to obtain various types of loans;
• to social departments to receive child benefits;
• when applying for registration or visa;
• when receiving a tax deduction.

For 2018, reports to the tax service on employee income must be submitted by April 1, 2019. In case of violation of the reporting deadlines, the employer will be held accountable. For each document that was not submitted on time, the taxpayer will have to pay a fine of 200 rubles, if the payment came from an organization, 300-500 rubles. - in the case of an official.

In what cases is the certificate corrected?

Tax agents provide a 2-NDFL certificate to the tax service, thereby informing the supervisory authority about the income of each employee. The billing period indicated in the certificate is one year.

It is an official document and there should be no errors in it. If there are any claims from tax authorities regarding the data in the certificate, the tax agent will be fined 500 rubles. That is why when preparing it you need to be careful and avoid mistakes and inaccuracies.

If a mistake was made, it can be corrected. When issuing a corrective certificate, the numbers 01, 02, 03, etc. are entered in the corresponding field with the number. This number corresponds number of adjustments made. This form is drawn up in order to correct inaccuracies in the first form.

The received certificate contains the actual date of its completion, and not the number that was indicated in the first version - the source code. The number of corrective certificates can be anything - up to 98 exactly, because the number 99 is used to indicate a canceling certificate.

The certificate in form 2-NDFL is corrected by a tax agent represented by an enterprise accountant. He corrects errors in the first version of the report and sends a new document to the tax service for verification.

Instructions for submitting an adjustment

If, after submitting the 2-NDFL certificate to the tax service, it was not accepted by the supervisory authority, then it is necessary to submit not a corrective certificate, but a regular one with the same number, but with a new date. In this case you will have to pay fine.

If a tax agent independently discovers an error in a certificate that has already been sent to the tax office, but has not yet been verified, then he needs to draw up corrective document, in which errors will be eliminated. In this case, you will not have to pay a fine.

Filling out the form

The corrective certificate is filled out in the same way as the original source, only the date is changed. The certificate number is saved, only the correction number is indicated in the corresponding column. It is worth remembering that the corrected certificate for a certain tax period is submitted in the form in which it was originally submitted.

Submission methods

Certificates in form 2-NDFL, including corrective ones, are submitted to the tax authority in the following ways:

• in electronic form or on electronic media if the number of employees of the organization in the billing period was 10 or more people;
• in electronic or paper format, if in the billing period the organization had 9 or fewer employees.

If a corrective certificate is provided to the tax service, it must indicate only the information that has been corrected. Otherwise, the certificate will not be accepted by the tax service and you will have to draw up a new corrective form and send it for verification.

List of requirements

To send a corrective document, the following requirements must be met:

• in the column with the adjustment number, a number must be indicated that is one value greater than the previous option;
• the reporting document should include only those documents for which changes have been made;
• the numbers of certificates that are sent again must match the numbers of those documents that were previously sent and accepted;
• in the event that there is a need to send only one certificate, it must be assigned the next sequential number (for example, if 30 certificates were sent, then the forgotten certificate will be number 31).

There are times when there is a need to carry out correction of personal data(passport numbers, TIN, addresses, etc.). Then you need to draw up a report that will include a corrected certificate with the errors eliminated.

If the tax service refuses to accept a corrective document with an explanation that the certificate was accepted earlier with different data, then you must request to accept a new report. You can also contact a tax officer with a request to delete the incorrectly completed certificate so that you can send the correct version while maintaining the numbering.

You need to understand that if the original version of the certificate was not accepted by the tax authorities, then you need to send a new version, which will contain corrections and a new date, but the old number will be kept. The correction is sent only if the report that contains the certificate has not yet been verified and accepted.

Also, a corrected version of the 2-NDFL certificate is sent when the certificates have been accepted, and then the tax agent discovers any error. Then the certificate indicates only those data that were incorrectly indicated in the first version of the reporting document.

Samples 2-NDFL

The following are completed versions of certificates with form 2-NDFL. The first certificate (Fig. 1) is the initial version, with an error in the number that is assigned to the taxpayer (resident). The second certificate (Fig. 2) is a corrective certificate in which the error has been corrected.

You can view the help options below.

Cancellation of a certificate

This procedure is necessary if you need to cancel an issued certificate that was sent to the tax office by mistake. This is also necessary if a certificate is drawn up and sent to the wrong employee or to the wrong tax office.

It is necessary to request the return of a certificate when the information was sent in error. You need to cancel a certificate in form 2-NDFL if:

• the certificate was drawn up and sent to an employee who does not exist;
• a reporting document for one employee has been sent to the tax office several times;
• for the reporting period, which is reflected in the certificate, the employee had no income subject to personal income tax;
• the report was sent to the wrong department of the tax office, to which the tax agent is not related and is not attached;
• The employee himself must pay the tax and report for it, and not the organization represented by the tax agent.

When issuing a corrective certificate, only section 1 and section 2 are filled in. All other data is not filled in. In the column with the correction number the value 99 is entered.

For example, a company has a head office and several divisions that are located in different territories. By mistake, reports containing information about the income of employees of one of the divisions were sent to the tax service to which only the head enterprise belongs.

In this case, you need to send a cancellation certificate to this department, and then redirect the corresponding document to the department of the tax service to which this department belongs.

Conclusion

Any reporting that employers or individuals submit to the tax office, strictly regulated in form and deadlines for delivery. These standards also apply to reporting documentation, which includes certificates in form 2-NDFL.

For violation of delivery deadlines, as well as for providing false information indicated in these documents, the reporting person will face punishment. If in previous years the tax agent was not punished for errors in the 2-NDFL certificate, but was simply given the opportunity to correct incorrect data, then recently tax legislation provides for a fine for such violations.

The tax agent must remember that reports must be submitted on time, and also carefully check all the data that he provides to the supervisory authority. If you follow these simple rules, then there will be no talk of any fines.

But no one is safe from mistakes. In case of timely detection of inaccuracies in the certificate, which has already been sent for verification to the tax service, The company’s accountant can make adjustments to the data or withdraw them altogether. In this case, a corrective or cancellation certificate is filled out.

If the corrected version is sent to the tax office before the verifying party discovers errors, then you will not have to pay any fine. The most important thing is to detect the error in time and hasten to correct it.

No later than April 3, 2017, tax agents must submit 2-NDFL certificates to the Federal Tax Service for all individuals to whom they paid income in 2016. This information on income is filled out according to last year’s form (Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485).

In this article we will answer the questions of what to do if an error was made in 2-NDFL and how to correct it.

How to correct an error in 2-NDFL

If an error is discovered by the inspector when submitting the 2-NDFL certificate, and he did not accept it, such a certificate is considered not presented. All rejected certificates that did not pass control during acceptance are deleted from the register, and the refusal is reflected in the protocol for accepting income information.

In this case, the tax agent must correct the mistakes made and then submit the rejected 2-NDFL certificates for a new one. The primary tax reports were not accepted, which means that the corrected certificates must be submitted not as corrective ones, but again as primary ones. The adjustment number will have the value “00”, and a new date will be indicated.

Another situation is to discover an error when submitting 2-NDFL already after the Federal Tax Service accepted it. In this case, you need to submit an updated certificate indicating the correction number: if this is the first correction, then “01” should be indicated, for subsequent corrections “02”, etc., depending on how many times the document will have to be corrected.

If the 2-NDFL information was submitted incorrectly, but in fact the individual did not receive taxable income at all in 2016, the cancellation certificate. In it, you only need to fill in the title and sections 1 and 2, and leave the indicator columns empty. The correction number is indicated as “99”.

For any adjustment, the certificate indicates the same number under which the initial report was submitted. If an updated certificate is submitted for earlier periods, it must be filled out according to the form that was in force in that period.

If you do not correct the error in 2-NDFL

So, having figured out how to correct the error in 2-NDFL by preparing the correct certificates to replace the “refused” ones, it is better not to delay submitting them to the Federal Tax Service, because they are still considered not submitted. For those who do not provide new information about income within the established period, that is, 04/03/2017, a fine will be assessed for each unsubmitted certificate in the amount of 200 rubles (clause 1 of Article 126 of the Tax Code of the Russian Federation).

If the tax office finds errors in the accepted 2-NDFL forms before the tax agent himself identifies them and submits clarifications on them, a fine of 500 rubles cannot be avoided for each certificate with unreliable erroneous information. Moreover, it does not matter whether you submit the corrections on time - before April 3, or not (Article 126.1 of the Tax Code of the Russian Federation).

Since 2016, a new form of certificate has been in force, which was approved by order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485. 2-NDFL certificates are submitted by tax agents (employers) for each individual to whom they paid income in the reporting year.

If violations are detected at the time of submission to 2-NDFL, then such a certificate is not accepted by the inspectorate and is considered not submitted. Why they may not accept a certificate of income and how to act in such a situation, we will understand in this article.

What to do if you did not accept the 2-NDFL certificate

What certificates may not be accepted?

Let's say right away that absence of an individual's TIN in the certificate is not a basis for refusal to accept reports (letters of the Federal Tax Service of the Russian Federation dated 02.02.2016 No. BS-3-11/358, No. BS-3-11/360). They will not be fined for this either, but still the tax agent needs to take measures in advance to clarify the TIN (letter of the Ministry of Finance dated April 18, 2016 No. 03-04-06/22325). But if an individual’s TIN is indicated, but incorrectly, then this will be considered unreliable information and will be punished with a fine of 500 rubles for each such certificate (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

If reporting is submitted on electronic media or via telecommunication channels, then 2-NDFL certificates that have passed format control are considered submitted, the results of which are indicated in the Protocol for receiving information on income. The format for submitting a certificate of income for individuals is established by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485 in Appendix No. 3, the same order approved the Procedure for filling out the 2-NDFL certificate. If it is violated, the reporting will not be accepted, and the protocol will reflect all errors that should be corrected. For example, a 2-NDFL certificate in electronic form will not be accepted by the tax authorities without indicating the surname of the responsible person, and also if the specified surname does not refer to the owner of the electronic signature.

If 2-NDFL certificates are submitted on paper, then only those that have passed the filling control are considered submitted. Certificates that lack mandatory data will not be accepted, including:

• name, INN, KPP, OKTMO tax agent,
• Full name, date of birth, address, passport details of the individual recipient of the income,
• data on income, tax amounts (calculated, withheld and transferred).

2-NDFL reports with corrections are also not accepted. Certificates that do not pass control are returned to the tax agent for correction and are deleted from the general register. The results are necessarily reflected in the Admission Protocol.

So, what to do if you did not accept the 2-NDFL certificate and you received a refusal from the Federal Tax Service to accept information about income:

• correct the errors indicated in the Protocol for receiving information on the income of individuals,
• Submit rejected reports again. If you fail to submit a new report on time, you will face a fine under Article 126 of the Tax Code of the Russian Federation (200 rubles for each document).

For “refused” 2-NDFL certificates, you should not submit corrective reporting, since the primary report was not accepted at all, but fill out a new certificate under the same number, indicating the number “00” and a new date in the “Adjustment number” field.

Please note that it is better to check 2-NDFL certificates in 2016 carefully and avoid mistakes. On January 1, 2016, a new article of the Tax Code of the Russian Federation came into force - 126.1 (introduced by law dated May 2, 2015 No. 113-FZ), according to which, for false information in documents, a tax agent faces a fine of 500 rubles for each certificate. This, by the way, also applies to form 6-NDFL, which is also the reporting of the tax agent. You will have to pay a fine if errors are discovered by the tax office, even if you send the corrected reports on time - before April 1. There will be no fine if you yourself identify the errors and correct them before the tax authority discovers shortcomings in the reporting.

2-NDFL certificates submitted by mistake must be cancelled. For example, if the information is submitted to another “physicist” or to the wrong inspection. See sample cancellation certificate 2-NDFL.

When do you submit the cancellation 2-NDFL?

If the company submitted the certificates by mistake, it is necessary to prepare canceling 2-NDFL certificates (according to the new 2019 form). For example, certificates must be canceled if they are submitted to another individual or submitted to the wrong Federal Tax Service.

IMPORTANT!

From January 2019, you cannot submit data on electronic media such as flash drives, CDs and DVDs. Certificates can be submitted either in paper form or by TKS.

Also, in 2019, employers fill out 2-NDFL: according to a new form. The new form and rules for submission were approved by the Federal Tax Service ().

In addition, sometimes, in order to correct information, they submit not a clarification, but a cancellation document. For example, if a company submitted 2-NDFL certificates for 2018, but it turned out that it filled out OKTMO incorrectly, it is necessary to clarify the information. OKTMO is specified in a special order.

If you submit certificates with the correction number “01”, then double income will be reflected in the tax database: according to the correct and incorrect OKTMO. To correct the error, you must submit cancellation information with the same certificate numbers, but with the correction number “99”. They fill in the details of the company and the employee in sections 1 and 2, but do not indicate the remaining information. The certificates write the wrong OKTMO.

After the certificates are cancelled, you must submit 2-NDFL with the correct code. The correction number is "01". Previously, the tax program produced errors, but now there are no such problems (letter of the Federal Tax Service of Russia dated June 10, 2016 No. BS-4-11/10398).

Cancellation certificate 2-NDFL: how to fill out

To cancel certificates, you must enter the value “99” in the “Adjustment number” field and fill out only sections 1 and 2 with information about the company and the individual.

The remaining sections for the 2-NDFL cancellation certificate do not need to be filled out. Leave them blank (see example below).

Note!

Previously, in order to reset certificates, tax authorities required a letter in any form (letter of the Federal Tax Service of Russia dated January 29, 2013 No. ED-4-3/1224). Now such a document is not accepted. It is also impossible to submit an amendment with zero indicators instead of a canceling certificate. They may ask for clarification.

The cancellation certificate 2-NDFL must contain the same sign as the original one. For example, if a company withheld tax, but mistakenly submitted a certificate with characteristic 2, the same characteristic must be recorded in order to cancel the incorrect information.