Personal income tax file 2 has been partially accepted, what should I do? The Federal Tax Service does not have the right to refuse to accept a personal income tax return where certain details are filled in incorrectly. If, after receiving the certificates, errors are found in them
In order to avoid negative consequences, the tax agent should promptly correct errors in 2-NDFL certificates. On January 1, 2016, Article 126.1 of the Tax Code (Federal Law No. 113-FZ dated May 2, 2015) came into force, establishing the liability of tax agents for submitting documents containing false information (including information in Form 2-NDFL) in the form of a fine. in the amount of 500 rubles for each document. Previously, legislation provided only for liability for failure to submit documents or other information within the prescribed period (Article 126 of the Tax Code of the Russian Federation).
Liability in the form of a fine for false information will also apply to information submitted for 2015. Therefore, the tax authorities will pay special attention to the completeness and reliability of information provided by tax agents in Form 2-NDFL for 2015 (letter of the Federal Tax Service of Russia dated December 18, 2015 No. BS-4-11/22203@).
If facts of submission of documents containing false information are revealed, a tax authority official must draw up an act in the approved form within 10 days from the date of detection of the specified violation (Order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@). The act is handed over to the person who committed the tax offense against a receipt or transferred in another way indicating the date of its receipt (Article 101.4 of the Tax Code of the Russian Federation).
However, a fine can be avoided if, before receiving such a report, the tax agent independently identifies errors in the certificates submitted by him in Form 2-NDFL and provides the tax authority with updated information (clause 2 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, timely identification of errors and submission of corrective information is so important.
Neither the Tax Code nor the Procedure for filling out the form for information on the income of an individual (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ (hereinafter referred to as the Procedure)) disclose the concept of “unreliable information”. In addition to errors affecting the amount of income and the amount of tax, inaccuracies in the taxpayer’s personal data may also be considered unreliable information. In particular, information containing an incorrect TIN (assigned to another individual) is considered unreliable. Therefore, if you are not sure of the correctness of the TIN, it is better not to indicate it at all, because information in form 2-NDFL without indicating the TIN is considered to have passed format-logical control and is subject to acceptance (letter of the Federal Tax Service of Russia dated 03/09/2016 No. BS-4-11/3697@ ).
It can be assumed that unreliable information is any information that will make it difficult or impossible for the tax authority to control data on the amounts of personal income tax calculated from each taxpayer, tax deductions provided to him, etc. Therefore, if such inaccurate information is identified, the tax agent should promptly correct it by sending the relevant information to the tax authority, even if such information does not affect the amount of tax.
In 2016, tax agents provided information on paid income for 2015 according to the updated form 2-NDFL (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ (hereinafter referred to as Certificate 2-NDFL) and in accordance with The new Procedure additionally approved new codes for types of income and deductions (Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@), which are used when filling out Certificate 2-NDFL.
The procedure for correcting errors in Help 2-NDFL
New rules for correcting errors have been established, for which purpose the “Adjustment Number” field is provided in the header of the 2-NDFL Certificate:- when drawing up the primary form of Certificate 2-NDFL, “00” is entered;
- when drawing up a corrective Certificate 2-NDFL, instead of the previously submitted one, a value one more than that indicated in the previous Certificate in form 2-NDFL ("01", "02" and so on) is indicated;
- when drawing up a canceling Certificate 2-NDFL, the number “99” is entered instead of the previously submitted one.
If, after sending Certificate 2-NDFL via telecommunication channels, it was not accepted by the tax authority (a protocol containing a description of format control errors was received), then it is necessary to submit not an adjustment, but a new certificate with the same number, indicated in the "Adjustment number" field. the value "00", but indicating the new date. That is, there is no need to submit a correcting Certificate 2-NDFL, since for this individual the Certificate 2-NDFL was not accepted by the tax inspectorate and it is necessary to re-send the data (clause 14 of the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576@ ).
Corrective certificate 2-NDFL
If errors are found in the 2-NDFL Certificate accepted by the tax authority, you must submit a new 2-NDFL Certificate with the correct data, indicating the previous number of the previously submitted 2-NDFL Certificate, but the date of preparation of the corrective one. Moreover, if the tax agent is clarifying information about the income of an individual for the first time, then in the “Adjustment Number” field of the correcting Certificate 2-NDFL it is necessary to put the value “01”, if the second correcting Certificate 2-NDFL is submitted for the same individual - “02” and etc.The number of corrective 2-NDFL Certificates is practically unlimited - the clarification (adjustment) number of the 2-NDFL Certificate can take values from 01 to 98.
The tax agent submitted information on the income of an individual who is a highly qualified specialist (Federal Law No. 115-FZ of July 25, 2002), who does not have the status of a resident of the Russian Federation as of December 31, 2015, by mistakenly indicating code “1” in the “Taxpayer Status” field, which is used when submitting information on income paid to individuals who are tax residents of the Russian Federation. Subsequently, the tax agent discovered the error and submitted a corrective Certificate 2-NDFL (see Fig. 1, 2).
It is important to correctly indicate the taxpayer status in the “Taxpayer Status” field, even if the same rate is applied to the income of different categories of individuals and at first glance, indicating the wrong taxpayer status code (for example, “1” instead of “3”) does not affect the result taxation.
Indeed, despite the fact that the income of certain categories of non-resident persons may be taxed at a rate of 13 percent (that is, the same as the income of residents (clause 1 of Article 224 of the Tax Code of the Russian Federation)), in relation to such income the norms of Chapter 23 of the Tax Code are established special rules, the implementation of which must be monitored by the tax authority, for example:
- only tax deductions can be applied to income received by residents and taxed at a rate of 13 percent (except for income from equity participation) (Articles 218-221, paragraph 3 of Article 210 of the Tax Code of the Russian Federation);
- the 13 percent rate applies only to income from the labor activities of persons recognized as highly qualified specialists, participants in the State program to assist the voluntary resettlement to Russia of compatriots living abroad and other persons specified in paragraphs 4-7 of paragraph 3 of Article 224 of the Tax Code, who are not tax residents of the Russian Federation.
In April 2016, after submitting information on form 2-NDFL for 2015, an error was identified in the calculated tax of one of the employees, associated with the failure to reflect the amount of a gift worth 5,000 rubles received from the organization for the anniversary in November 2015 by the Accounting Department the cost of the gift has been reduced by 4,000 rubles. (Clause 28, Article 217 of the Tax Code of the Russian Federation) and additional tax was charged.
Since the additional tax assessment occurred after the submission of information for the reporting period, the tax agent, in addition to submitting the correcting Certificate 2-NDFL, must also inform the tax authority (and the taxpayer himself) about the amount of income and the impossibility of withholding personal income tax.
The completed corrective Certificate 2-NDFL and the message about the impossibility of withholding tax for example 2 are shown in Fig. 3, 4.
The tax agent is obliged to report the impossibility of withholding personal income tax, even if the deadline established for this was missed (clause 5 of Article 226 of the Tax Code of the Russian Federation) - March 1 of the year following the year in which the income was paid.
In this case, failure by a tax agent to submit documents and (or) other information provided for by the Tax Code to the tax authorities within the prescribed period entails a fine of 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation).
Cancellation Certificate 2-NDFL
In the form of the annulment certificate 2-NDFL, the title and all indicators of section 1 “Data about the tax agent” and section 2 “Data about the individual - recipient of income” specified in the previously submitted Certificate 2-NDFL are filled in. The remaining sections (3, 4 and 5) of the Certificate are not completed.Information about the income of an employee of a separate unit, paid to him for 2015, was submitted at the place of registration of the parent organization, which was a violation (clause 2 of Article 230 of the Tax Code of the Russian Federation). At the same time, personal income tax, calculated from his income, was transferred to the budget at the location of the separate division (clause 7 of article 226 of the Tax Code of the Russian Federation).
To correct the error, it is necessary to submit a Certificate in Form 2-NDFL at the place of registration of the separate division and cancel the Certificate 2-NDFL submitted at the place of registration of the parent organization (see Fig. 5, 6).
Everyone who works at an enterprise and receives income is an income tax payer. The employer pays employees wages and withholds personal income tax (NDFL). In addition, according to the Tax Code, he is responsible for the timely transfer of taxes to the budget. All data for each employee is entered into the 2-NDFL certificate.
2-Personal income tax - general information
All organizations acting as tax agents are required to provide the Federal Tax Service with certificates in form 2-NDFL. A separate document must be filled out for each employee. The reporting tax period is one year. Deadlines for submitting a package of documents to the inspection:
- until April 1 of the current year for the previous one, if the tax has been calculated and paid. For example, before April 1, 2015, a report for 2014 was submitted;
- before March 1 of the current year for the previous year, if the tax was calculated but not paid in full.
2-NDFL must be submitted in paper form and on electronic media. You can fill it out by hand if the number of employees does not exceed 25 people. There are a lot of programs and services for accounting and generating 2-personal income tax. The most common:
- the service on the official website of the tax inspectorate “Taxpayer” will allow you to automate the submission of reports;
- The ZUP program from 1C allows you to keep records and generate all personal income tax reports.
Certificate 2-NDFL is filled out on the prescribed form. Changes are often made to the document; for 2017, the report is submitted on a form approved on January 17, 2018 (Federal Tax Order No. MMV -7-11/19). It has changed compared to the sample 2-NDFL certificate for 2016. You should always check that the report form is up to date before filling it out.
New form with comments
2-NDFL contains the following data:
- information about the tax agent (details);
- information about physical person (passport data, TIN);
- Date of completion;
- sign, report number, OKTMO, etc.;
- income and deductions in monetary and code terms;
- the amount of accrued and transferred tax is a whole number without kopecks;
- signature of the person responsible and seal of the company.
The certificate is provided by the individual. person upon request. An employee may need 2-NDFL for a bank, tax deduction, court, new place of work, etc. The law allows 3 business days to provide a certificate.
2-NDFL for foreign employees on a patent has its own nuances. The amount of personal income tax can be reduced by advance payments on the patent. To do this, you must receive a notification from the Federal Tax Service confirming your right to such a deduction. The amount of advance payments for a patent depends on the region, for example, in Moscow since 2018 it is 4,500 rubles per month.
Typical errors in 2-NDFL and penalties for them
The rules for reporting personal income tax are quite strict. Any violation entails penalties in the form of fines. It is also possible to block the company's current accounts and impose a personal fine on the chief accountant or head of the violator's organization. Main types of violations:
- If the company filed 2-NDFL late or the report was not provided at all. In accordance with Art. 126 of the Tax Code of the Russian Federation, the fine is 200 rubles. for each certificate. At first glance, the amount is small, but if the company has several hundred employees, the size of the fine becomes significant.
- There is a significant fine for failure to pay taxes on time. According to Art. 123 of the Tax Code of the Russian Federation, its amount will be 20% of the amount of underpayment. The tax must be remitted no later than the next day after the employee's income is withheld.
- For providing 2-NDFL with false data, a fine of 500 rubles is provided. for each certificate. This is regulated by Article 126.1 of the Tax Code of Russia. It won’t end with paying a fine; the 2-NDFL certificate for the Federal Tax Service must be adjusted.
Important! If the certificate does not pass the initial control, it will be considered rejected and a fine may be charged for late submission. There is no need to delay filing 2-NDFL until the last few days in order to have time to make corrections.
A lot of controversy arises on the topic of providing 2-personal income tax with errors. Fines for incorrect data in provided documents began to be collected recently, in January 2016. In addition, the wording adopted in the “False Data” law is very vague. There is no clear description of what this concept includes.
As a result, the inspectorate fines the tax agent at its discretion. There is a recommendation to take into account the consequences of the error. A mitigating circumstance can be considered when incorrectly entered data did not lead to tax arrears and did not violate the employee’s rights. Unreliability of data can be expressed in the following:
- a trivial typo, such an error can significantly distort the information in the report, for example, the last or first name of the employee, TIN, etc.;
- an arithmetic error is a serious violation, as it affects the amount of income and accrued tax and may lead to additional fines;
- an error in the details of the enterprise, these errors most often occur after changing the details, the accountant makes inquiries using the created template, this can lead to inaccuracies in all documents and, as a result, to a large fine;
- the employee’s data was entered incorrectly, the reason for such omissions is most often a change in the employee’s data, which was not reported in a timely manner or was simply overlooked;
- the indicators of income, deductions, and taxpayers are incorrectly indicated; this is a serious violation, as it can affect the final amount of tax and income.
Some errors are identified at the stage of receiving certificates. In this case, the Federal Tax Service sends a protocol to the enterprise indicating errors and a register of rejected certificates. Sometimes shortcomings are identified by the organization’s accounting department. There are also inaccuracies discovered by chance, for example, if an employee provided 2-NDFL for a property deduction, but was refused because there was a typo in the certificate.
If the error does not affect the amounts in the certificate or does not interfere with the identification of an individual or tax agent, you can try to challenge the fine through higher authorities or in court. For example, if there is an error in the passport number, but the full name and TIN are indicated correctly. Such situations are not uncommon and often the decision is made in favor of the enterprise.
In any case, an adjustment to 2-NDFL will be required. The sooner it is done, the greater the likelihood of avoiding penalties. You should consider in more detail options for correcting errors in the 2-NDFL certificate after submitting your reports.
How to correctly make corrections to 2-NDFL
How to correct incorrect data in 2-NDFL depends on the type of error. Errors can be corrected by clarifying, adjusting or canceling the certificate.
Checking and making changes to 2-NDFL
Data clarification
This option is possible if the tax office has not accepted the 2-NDFL certificate. This happens during the initial verification of the documents provided. The accounting service of the organization, without changing the reference number, enters reliable information. In the “Adjustment number” column, zeros are entered and the date is changed to the current one.
The goal is to clarify the data and resubmit the document. The main thing is to have time to submit the corrected certificate within the deadlines established by the Tax Code in order to avoid sanctions for late submission.
Data correction
When the reporting is accepted and the error is identified, a corrective 2-NDFL is later submitted. The document is filled out according to the following rules:
- the certificate number remains unchanged;
- the filing date changes to the current one;
- the correction number is entered from 01 to 98;
- All data, corrected and not requiring changes, is entered into 2-NDFL;
- You can provide an adjusted report in the same way as the primary one.
The question often arises as to how a 2-personal income tax adjustment can be made in a taxpayer. Regardless of the service used, the filling rules remain the same. Particular attention should be paid to the form of the document. The corrective and primary documents must be submitted on the same forms.
Correcting incorrectly provided data is the responsibility of the tax agent. If you identify the error yourself, you can avoid a fine. How to send a corrective report 2-NDFL without paying a fine? It’s very simple; this must be done before the tax inspectors identify the error. If a non-compliance is detected by the Federal Tax Service, a fine cannot be avoided.
Cancellation of data
There are situations when you have to cancel a submitted 2-NDFL certificate. For example, if a report is submitted to the wrong employee or it needs to be submitted to another inspection. To cancel the data, enter correction code 99 in the clarifying certificate 2-NDFL. Only sections “one” and “two” are allowed to be filled out. You don't have to enter any other information. After such actions, the previously specified data will be reset.
It is necessary to carefully enter data into reports and submit them to the Federal Tax Service in a timely manner. It is important to remember that it is difficult to completely avoid mistakes, because documents are prepared by a person, not a robot. The main thing is to identify them in a timely manner, correct them and submit them to the tax office. This will help avoid fines and other penalties.
In order to avoid negative consequences, the tax agent should promptly correct errors in 2-NDFL certificates. On January 1, 2016, came into force () establishing the liability of tax agents for submitting documents containing false information (including information in Form 2-NDFL) in the form of a fine of 500 rubles for each document. Previously, legislation provided only for liability for failure to submit documents or other information within the prescribed period ().
Liability in the form of a fine for false information will also apply to information submitted for 2015. Therefore, the tax authorities will pay special attention to the completeness and reliability of the information provided by tax agents in Form 2-NDFL for 2015 ().
If facts of submission of documents containing false information are revealed, an official of the tax authority must draw up an act in the approved form within 10 days from the date of discovery of the specified violation. The act is handed over to the person who committed the tax offense against a receipt or transferred in another way indicating the date of its receipt ().
However, a fine can be avoided if, before receiving such a report, the tax agent independently identifies errors in the certificates submitted by him in Form 2-NDFL and provides the tax authority with updated information (). Therefore, timely identification of errors and submission of corrective information is so important.
It can be assumed that unreliable information is any information that will make it difficult or impossible for the tax authority to control data on the amounts of personal income tax calculated from each taxpayer, tax deductions provided to him, etc. Therefore, if such inaccurate information is identified, the tax agent should promptly correct it by sending the relevant information to the tax authority, even if such information does not affect the amount of tax.
In 2016, tax agents provided information on paid income for 2015 according to the updated form 2-NDFL (approved (hereinafter referred to as Certificate 2-NDFL) and in accordance with the new Procedure. Additionally, new codes for types of income and deductions () were approved, which are used when filling out Certificate 2-NDFL.
The procedure for correcting errors in Help 2-NDFL
New rules for correcting errors have been established, for which purpose the “Adjustment Number” field is provided in the header of the 2-NDFL Certificate:
- when drawing up the primary form of Certificate 2-NDFL, “00” is entered;
- when drawing up a corrective Certificate 2-NDFL, instead of the previously submitted one, a value one more than that indicated in the previous Certificate in form 2-NDFL ("01", "02" and so on) is indicated;
- when drawing up a canceling Certificate 2-NDFL, the number “99” is entered instead of the previously submitted one.
The corrective form of Certificate 2-NDFL is submitted to correct errors in the primary form. And canceling - to cancel information that did not need to be submitted at all.
If, after sending Certificate 2-NDFL via telecommunication channels, it was not accepted by the tax authority (a protocol containing a description of format control errors was received), then it is necessary to submit not an adjustment, but a new certificate with the same number, indicated in the "Adjustment number" field. the value "00", but indicating the new date. That is, there is no need to submit a correcting Certificate 2-NDFL, since for this individual the Certificate 2-NDFL was not accepted by the tax inspectorate and it is necessary to re-send the data (Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576@).
Corrective Certificate 2-NDFL
If errors are found in the 2-NDFL Certificate accepted by the tax authority, you must submit a new 2-NDFL Certificate with the correct data, indicating the previous number of the previously submitted 2-NDFL Certificate, but the date of preparation of the corrective one. Moreover, if the tax agent is clarifying information about the income of an individual for the first time, then in the field “Adjustment Number” of the correcting Certificate 2-NDFL it is necessary to put the value “01”, if the second correcting Certificate 2-NDFL is submitted for the same individual - “02” and etc.
The number of corrective 2-NDFL Certificates is practically unlimited - the clarification (adjustment) number of the 2-NDFL Certificate can take values from 01 to 98.
EXAMPLE
The tax agent submitted information about the income of an individual who is a highly qualified specialist (), who does not have the status of a resident of the Russian Federation as of December 31, 2015, by mistakenly indicating code “1” in the “Taxpayer Status” field, which is used when submitting information about income paid to individuals - tax residents of the Russian Federation. Subsequently, the tax agent discovered the error and submitted a corrective Certificate 2-NDFL (see Fig. 1, 2).
Rice. 1. Erroneous indication of the incorrect taxpayer status in the initial 2-NDFL certificate
Rice. 2. Corrective certificate in case of erroneous indication of the wrong taxpayer status in the primary 2-NDFL certificate
It is important to correctly indicate the taxpayer status in the “Taxpayer Status” field, even if the same rate is applied to the income of different categories of individuals and at first glance, indicating the wrong taxpayer status code (for example, “1” instead of “3”) does not affect the result taxation.
Indeed, despite the fact that the income of certain categories of non-resident persons may be taxed at a rate of 13 percent (that is, the same as the income of residents ()), in relation to such income the rules establish special rules, the implementation of which must be monitored by the tax authority, for example:
- only tax deductions can be applied to income received by residents and taxed at a rate of 13 percent (except for income from equity participation);
- the 13 percent rate applies only to income from the labor activities of persons recognized as highly qualified specialists, participants in the State Program to assist the voluntary resettlement to Russia of compatriots living abroad and other persons specified in who are not tax residents of the Russian Federation.
An updated Certificate 2-NDFL on the income of an individual for whom a tax agent recalculated personal income tax for previous tax periods (for example, for 2014) is submitted in the form that was in force in the tax period for which the corresponding changes are made (order of the Federal Tax Service of Russia dated September 16 .2011 No. ММВ-7-3/576@).
EXAMPLE
In April 2016, after submitting information on form 2-NDFL for 2015, an error was identified in the calculated tax of one of the employees, associated with the failure to reflect the amount of a gift worth 5,000 rubles received from the organization for the anniversary in November 2015 by the Accounting Department the cost of the gift has been reduced by 4,000 rubles. () and additional tax was charged. Since the additional tax assessment occurred after the submission of information for the reporting period, the tax agent, in addition to submitting the correcting Certificate 2-NDFL, must also inform the tax authority (and the taxpayer himself) about the amount of income and the impossibility of withholding personal income tax. The completed corrective Certificate 2-NDFL and the message about the impossibility of withholding tax for example 2 are shown in Fig. 3, 4.
Rice. 3. Corrective certificate 2-NDFL
Rice. 4. Message about the impossibility of withholding personal income tax
The tax agent is obliged to report the impossibility of withholding personal income tax, even if the deadline established for this was missed () - March 1 of the year following the year in which the income was paid.
In this case, the tax agent’s failure to submit documents and (or) other information required by the tax authorities within the prescribed period entails a fine of 200 rubles for each unsubmitted document ().
Cancellation Certificate 2-NDFL
In the form of the annulment certificate 2-NDFL, the title and all indicators of section 1 “Data about the tax agent” and section 2 “Data about the individual - recipient of income” specified in the previously submitted Certificate 2-NDFL are filled in. The remaining sections (3, 4 and 5) of the Certificate are not completed.
EXAMPLE
Information about the income of an employee of a separate division, paid to him for 2015, was submitted at the place of registration of the parent organization, which was a violation (). At the same time, personal income tax calculated from his income was transferred to the budget at the location of the separate division (). To correct the error, it is necessary to submit a Certificate in Form 2-NDFL at the place of registration of the separate division and cancel the Certificate 2-NDFL submitted at the place of registration of the parent organization (see Fig. 5, 6).
Rice. 5. Cancellation certificate 2-NDFL at the place of registration of the parent organization
Rice. 6. Correct 2-NDFL certificate submitted at the place of registration of the separate division
Olga Tkach, expert of the Legal Consulting Service GARANT
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:
- What are the mistakes when submitting 2-NDFL;
- What are the fines for these violations?
- 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 make it before receiving the result of the tax inspector’s desk audit.
Since 2016, there are two types of clarifying certificates:
- Cancellations;
- 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. the resident and employee tax are 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 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.
Many companies believe that there is no point in complaining about tax authorities to a higher tax authority. They believe that the chance of a favorable outcome is negligible. But that's not true. Confirmation of this is the decision of the Federal Tax Service of Russia dated December 22, 2016 No. SA-4-9/24731@, which recently appeared on the website of the tax service on the complaint of a company that a lower tax authority held accountable for false information contained in 2-NDFL certificates.
Blurred edges of unreliability
Based on Art. 126.1 of the Tax Code of the Russian Federation, sanctions may be imposed on a tax agent for submitting documents containing false information to tax authorities. The fine is 500 rubles. for each document containing false information.
This type of tax agent liability appeared in the Tax Code not so long ago - on January 1, 2016. Unfortunately, the Code does not specify what information is considered unreliable. Over the past year, regulatory authorities have tried to sort this issue out.
The Ministry of Finance of Russia, in letter dated April 21, 2016 No. 03-04-06/23193, explained the procedure for bringing tax agents to justice under Art. 126.1 Tax Code of the Russian Federation. Financiers indicated that the qualification of the actions of a tax agent who made a mistake when filling out information about the income of an individual depends on the actual circumstances. With this phrase, financial department specialists gave complete carte blanche to the tax authorities.
According to specialists from the Federal Tax Service of Russia, absolutely all completed details of information in form 2-NDFL and calculations in form 6-NDFL, which do not correspond to reality, can be classified as unreliable (letters dated 08/09/2016 No. GD-4-11/14515 and dated 16.11 .2016 No. BS-4-11/21695@). These could be any errors made by the tax agent when filling out the relevant details (for example, in the taxpayer’s personal data, income and deduction codes, totals, etc.).
Tax officials also note that the basis for bringing to responsibility under Art. 126.1 of the Tax Code of the Russian Federation is, in particular, the unreliability of information admitted as a result of:
arithmetic error;
distortion of total indicators;
other errors entailing adverse consequences for the budget in the form of non-calculation and (or) incomplete calculation, non-transfer of tax, violation of the rights of individuals (for example, rights to tax deductions).
There will also be a fine if the tax agent makes a mistake in the indicators identifying individual taxpayers (TIN of an individual, last name, first name, patronymic, date of birth, passport details).
In our already mentioned letter dated 08/09/2016 No. GD-4-11/14515, specialists from the Federal Tax Service of Russia explained in what case a tax agent can count on mitigation of liability. Thus, if the provision of false information did not lead to non-calculation and (or) incomplete calculation of personal income tax, adverse consequences for the budget, or violation of the rights of individuals, tax authorities should consider this fact as a mitigating circumstance.
Please note: according to paragraph 2 of Art. 126.1 of the Tax Code of the Russian Federation, a tax agent is exempt from liability if he independently discovers an error and corrects it in a timely manner. The updated documents must be submitted to the tax authority before the tax agent learns that the tax authorities have found them.
There is a mistake - you will get a fine
As practice shows, local tax authorities actively use the provisions of Art. 126.1 of the Tax Code of the Russian Federation and hold companies accountable because, in their opinion, the information turned out to be unreliable. Hence the conflicts between organizations - tax agents and tax authorities.
In the commented decision of the tax service, the following dispute was considered. The organization submitted information to the inspectorate in form 2-NDFL. During the inspection, inspectors discovered that ten certificates contained false information, namely:
two certificates contain false information about the series and number of the taxpayer’s passport;
eight certificates contain false information about the taxpayer’s place of residence.
Because of this, the tax authorities held the company liable under Art. 126.1 Tax Code of the Russian Federation.
Not all mistakes will lead to sanctions
The organization appealed this audit decision to a higher tax authority and was quite successful. Specialists of the Federal Tax Service of Russia recognized the actions of their subordinates as unlawful for the following reasons.
The objective side of the offense, liability for which is established by Art. 126.1 of the Tax Code of the Russian Federation, is the submission to the tax authority of certificates in form 2-NDFL containing false information. But liability arises on the condition that these actions could make it difficult for the tax authority to carry out tax control measures due to the impossibility of identifying the individuals indicated in the certificate.
Having studied the case materials, the tax authority discovered that nine out of ten certificates containing errors indicated the TIN of individuals. Therefore, bringing a company to tax liability for the submission by a tax agent of documents containing false information only about the series and number of the passport or about the address of the taxpayer’s place of residence, in the presence of other identifying characteristics of the taxpayer (full name, TIN), is unlawful.
But in one controversial certificate in form 2-NDFL there was no such indicator as the TIN of an individual. With regard to this document, specialists from the Federal Tax Service of Russia recognized the accrual of the fine as lawful, since without information about the TIN it is impossible to identify the individual recipient of the income.
