Penalty for failure to provide 2 personal income tax. Penalty for failure to provide personal income tax information

The tax legislation provides for penalties for failure to submit 2-personal income tax and separate sanctions for inaccurate data in certificates. Who are threatened with such fines, and how they are considered, we will tell in the article.

Penalty for failure to provide annual report 2-NDFL

The Tax Code provides for a fine for late delivery of 2-personal income tax (clause 1, article 126 of the Tax Code of the Russian Federation). The fine for both the company and the entrepreneur is 200 rubles. for each unsubmitted certificate. That is, if the company was unable to withhold tax from 15 employees and did not report it, the fine will be 3,000 rubles. (200 rubles x 15 people).

Also, a fine can be issued to the head of the company. The amount of sanctions is from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Important!
In addition to the IFTS, the taxpayer who received income is also notified of the impossibility to withhold personal income tax (letters of the Ministry of Finance dated 10/19/2015 No. BS-4-11 / 18217 and dated 03/12/2013 No. 03-04-06 / 7337). The deadline is the same - no later than March 1 of the next year. But if the company does not notify the employee, there will be no fine.

Penalty for false information in 2-personal income tax

In addition to sanctions for delaying certificates, tax agents are subject to a fine for incorrect 2-personal income tax - 500 rubles. for each incorrect document (clause 1 of article 126.1 of the Tax Code of the Russian Federation). But if the company or individual entrepreneur themselves discovers an inaccuracy and submits a corrective 2-NDFL to the IFTS before the inspectors discover errors, then the fine can be avoided (clause 2 of article 126.1 of the Tax Code of the Russian Federation).

You can not fine for the wrong passport and address in 2-personal income tax

The tax authorities do not have the right to fine a company for an incorrect passport and address of an employee in 2-NDFL if they can determine the recipients of income by full name. and TIN.

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A fine for an incorrect passport number and address in 2-NDFL is illegal. This position was expressed by the Federal Tax Service in its decision on the complaint dated December 22, 2016 No. SA-4-9/24731. Officials published it on April 10, 2017 on the website nalog.ru.

Previously, the Federal Tax Service explained that any errors in 2-NDFL can be false information for which a fine is provided (letter dated August 9, 2016 No. GD-4-11 / 14515). The new conclusion of the tax service can be used in a dispute with local inspectors.

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In the situation considered by the Federal Tax Service, the tax authorities identified errors in 2-personal income tax:

• in two certificates - the wrong series and number of the passport;
• in eight certificates - the wrong address.

The fine for each certificate with false information is 500 rubles. (Clause 1, Article 126.1 of the Tax Code of the Russian Federation). Therefore, the inspectors fined the company 5,000 rubles. (500 rubles × 10). The company filed a complaint with the FTS. Officials supported the organization.

Tax authorities have the right to collect a fine for false information that may complicate tax control, since it is impossible to identify individuals. The tax authorities can determine the recipients of income by TIN and full name. If these data are correct, then the fine for errors in passport data or address is illegal.

In nine certificates, the company indicated a reliable TIN. This means that inspectors can identify the recipients of the income. In one certificate, the accountant did not fill in the "TIN" field. For this certificate, the tax authorities have the right to fine the company for 500 rubles. Thus, the Federal Tax Service reduced the fine by 10 times - the company must pay 500 rubles, and not 5,000 rubles.

If the tax authorities have fined your company for errors in passport data or address, while the TIN and full name. true, appeal the fine to the Federal Tax Service. In the complaint, refer to the new decision of the Federal Tax Service.

Additionally, you can report to the Federal Tax Service that the decision of the inspectors on the fine contradicts the position on the site. To do this, open the decision on the complaint dated December 22, 2016 No. SA-4-9/24731 on the website nalog.ru. Click on the button “Report the position of the tax authority inconsistency with the position set out in the specified decision on the complaint” and indicate the data of the company, inspection and details of the decision on the fine.

The abbreviation personal income tax stands for quite elementary - tax on profits from physical persons. That is, from a certificate drawn up in the form of 2-NDFL, it is possible to recognize all information about the income of a certain physiological person. A typical certificate is required to contain the appropriate segments:

• perfect information about the employer who is a tax agent (all details, official name);
• all data regarding the employee (last name, first name and patronymic, as well as other data needed for reporting);
• earnings subject to a rate of 13% (income tax);
• deductions of a different family, marked with a suitable digital code; the entire amount of profits received by a corporeal person, for which a certificate is drawn up.

Who rents

All organizations, regardless of their form of affiliation and type of work, that pay salaries to employees, submit a certificate of a similar family to the tax services in the registration space.

Even under the influence of the law, obliging to tax the profits of corporal persons, personal merchants fall. Independent of the number of employees hired and the amount of wages paid. Must report on accrued or withheld personal income tax:

• all organizations that are residents of the Russian Federation;
• notaries, the main own practice in a personal way;
• lawyers who founded their own private law offices;
• foreign detachments of large firms of various families, in the event that any taxpayer on the profits of corporal persons received from their benefits in any form.

Foreign firms are affected independently of whether they are considered permanent establishments or not.

ATTENTION! If foreign firms have the status of separate detachments, then 2-NDFL certificates are served at the Federal Tax Service Inspectorate according to the space of their actual disposal.

You will not be required to provide information on physical persons who receive wages from withholding agents, in appropriate cases:

1. Payments are made to employees who are obliged to autonomously pay personal income tax (notaries, lawyers - in accordance with Article No. 227 of the Tax Code of the Russian Federation).
2. An individual received profits that were not subject to practically any tax (listed in Article No. 217 of the Tax Code of the Russian Federation).
3. In all other cases, the employer must provide a 2-NDFL certificate within the period set by law. It will be different for him, penalties are used in accordance with the relevant notes of the Code of Administrative Offenses.

Deadlines

In accordance with the Tax Code of Russia, or rather p.p. 5 p. 1 art. 21, organizations must provide the tax service with a certificate in the supplied form no later than 90 days after the end of the year for which they need to report.

It is quite important to remember that, in fact, different families of paid companies that use the simplified tax system and pay UTII are still required to report in the prescribed form.

The deadlines for submitting 2-personal income tax differ depending on the purpose for which this is done:
The tax return (in the form of 2-NDFL) is served to the appropriate authorities no later than April 1 of the year that follows in the footsteps of the reporting year (Article No. 230 of the Tax Code of the Russian Federation).

If, in the form in question, a certificate is served for the design of a minus on an application, then it must be submitted no later than April 1.

If a deduction is needed in an organization, then it is possible to submit a tax certificate in the direction of the year - it is enough to receive a notice from the tax office and give it to the work area.

He follows in the footsteps of observing the deadlines for submitting a certificate in the form of 2-NDFL. For example, failure to provide information is punishable by quite serious fines.

Normative base

The payment of tax on the profits of corporal persons is carried out in accordance with the legislation in force. There is a fairly broad regulatory framework, it regulates the amount of tax granted. And also a reporting form (certificate 2-NDFL in which number).

IMPORTANT! The main document, which is the basis for the payment of tax, is the decree of the Federal Tax Service SAE-3-04 / 706 dated 13.10.06.

This order is fully consistent with the provisions found there in paragraph 2 and paragraph 3 of Art. No. 230 of the Tax Code of the Russian Federation. Its main provisions include:

• the form of certificate No. 2-NDFL approved at the legislative level (a sample is available in special annexes and recommendations);
• approved certificate format in form 2-NDFL in electrical form (XML is considered the basis);
• a recommendation to tax agents to report to the tax authorities in time about the impossibility of implementing tax withholding.

This order also postpones the previously active one under the number SAE-3-04 / 616 (dated November 25, 2005). All of its provisions are void.

Duty

In accordance with the current legislation, all tax agents who are forced to submit a 2-NDFL certificate and implement other financial statements are liable in accordance with the legislation of Russia.

A foreign exchange penalty is imposed if violations of the appropriate family were found:

• certificates were not given for all corporal persons to whom wages were paid;
  references for some reason were not given decisively.

IMPORTANT! If violations of a similar family, formed through the fault of an official, are detected, the tax authorities operate on paragraph 1 of Art. No. 15.6 of the Code of Administrative Offenses of Russia.

In accordance with this paragraph, a fine is collected from the guilty person. Its value has the ability to vary within a fairly wide range, depending on the results, as well as other events that preceded the violation of the law.

Physiological persons, the main entrepreneurial work (these include legal advisers and lawyers) fall under the influence of the provided note of the Code of Administrative Offenses.
However, the amount of the fine imposed in this case is significantly more. It also varies within other limits and is measured in hundreds of rubles.

The penalty for late submission of reports can be quite large, its payment can hit hard in the pocket. But a much more hated event will be the emergence in the accounting department of an organization of tax officials to implement an accounting audit. For example, how in the first place, tax agents who have made a mistake are subjected to cameral checks.

Regardless of the seriousness and obligation to provide a certificate in the form of 2-NDFL, it still cannot be equal to a tax return.
Just as a consequence of this, according to Art. 119 of the Tax Code of the Russian Federation, tax services will not be able to interest a tax agent, this will be a violation of effective legislation. Last but not least, the tax authorities have every chance to be interested in administrative responsibility in accordance with the Code of Administrative Offenses.

The amount of the fine

In case of non-compliance with the deadlines for submitting a 2-NDFL certificate to the tax authorities, the company must pay a fine. Its value is specified by the legislation of the Russian Federation - Art. No. 15.6 of the Code of Administrative Offenses.

The amount of the fine is tied to the legal status of a person or organization that does not comply with the deadlines for submitting information important for tax control over paid work, income received:

Description of the situation	Regulatory rationale
A fine is imposed on people, the amount of which has the ability to draw up the required amount from 100 to 300 rubles.	Art. No. 15.6, paragraph 1 of the Code of Administrative Offenses
A fine is collected from officials, the amount of which draws up from 300 to 500 rubles.	Art. No. 15.6, paragraph 1 of the Code of Administrative Offenses
Officials working in government bodies or district self-government, diplomatic missions, consulates, are subject to a fine in the amount of 500 to 1000 rubles	Art. No. 15.6, clause 2 of the Code of Administrative Offenses
And lawyers and defenders are subject to the impact of a separate regulatory act - a fine for them still draws up 500-1000 rubles	Art. No. 15.6, paragraph 1 of the Code of Administrative Offenses

In judicial practice, facts often appear when not a civilian or official person, but a tax inspector, is recognized as guilty of failure to submit personal income tax reports.
In this case, the tax authorities operate paragraph 1 of Art. No. 126 of the Tax Code of the Russian Federation From the date of delay, a fine is charged, the amount of which is 200 rubles. Until 02.11. 10, the amount of such a fine was a certain amount less - 50 rubles per day.

Tax agents must submit information in form 2-NDFL (with the sign "1") for 2016 by April 3, 2017. What penalties can be collected from a tax agent for failure to provide information in form 2-NDFL or for information submitted with invalid data? Is it possible to mitigate liability for this tax offense?

For non-performance (improper performance) of the duties of a tax agent, tax legislation provides for liability in the form of a fine.

Tax agents for personal income tax are held liable for the following types of tax offenses:

• failure to submit, within the period established by law, a certificate of income of an individual in the form 2-NDFL entails a fine of 200 rubles for each certificate not submitted (clause 1, article 126 of the Tax Code of the Russian Federation);
• submission to the tax authority of a certificate of income of an individual in the form of 2-NDFL containing false information entails a fine of 500 rubles for each submitted document containing false information (clause 1 of article 126.1 of the Tax Code of the Russian Federation).

The penalty for late submission of a 2-NDFL certificate on the impossibility of withholding tax is legal and is not made dependent on the reasons for non-withholding tax

• “1” is entered in the “attribute” field (if the certificate is submitted in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation, i.e. for each employee to whom income was paid);
• “2” is entered in the “attribute” field (if the certificate is submitted in accordance with paragraph 5 of Article 226 of the Tax Code of the Russian Federation, i.e. for those employees whose income the company was unable to withhold the calculated personal income tax).

According to section II of the recommendations for filling out the 2-NDFL form, the certificate with the sign "1" reflects:

• the total amount of income (including income from which personal income tax is not withheld);
• the amount of tax calculated, withheld and transferred to the budget, as well as the amount of unwithheld personal income tax.

When filling out a certificate with the sign "2", section 3 of the certificate indicates the amount of income from which tax was not withheld by the tax agent.

EXAMPLE

The company electronically provided information on the income of individuals in the form 2-NDFL with the sign "1" in accordance with paragraph 2 of article 230 of the Tax Code of the Russian Federation.

Subsequently (04/08/2016), the company submitted updated certificates in the form 2-NDFL with the sign "1" and primary certificates in the form 2-NDFL with the sign "2" (in relation to two individuals).

The inspectorate issued a decision to hold the company liable for a tax offense for non-submission (non-submission) of information, according to which, taking into account extenuating circumstances, the inspectorate imposed a fine of 200 rubles (clause 1, article 126 of the Tax Code of the Russian Federation).

Thus, taking into account the provisions of the Order of the Federal Tax Service of the Russian Federation of October 30, 2015 No. ММВ-7-11 / [email protected] and recommendations for filling out the 2-NDFL form, and also by virtue of the direct norms of the Tax Code of the Russian Federation, tax agents are required to report the impossibility of withholding tax and the amount of tax, in accordance with paragraph 5 of article 226 of the Tax Code of the Russian Federation in the form with the sign "2".

So, if it was impossible to withhold the calculated amount of tax, the company was obliged to inform the inspectorate about this fact by submitting a certificate in the form 2-NDFL with the sign “2” within the statutory period.

However, for the first time, certificates in the form 2-NDFL with the sign “2” for 2014 in relation to two employees were submitted by the company on 04/08/2016.

The position of the tax inspectorate is confirmed by the letters of the Ministry of Finance of the Russian Federation dated December 1, 2014 No. 03-04-06 / 61283, dated December 29, 2011 No. 03-04-06 / 6-363, dated October 27, 2011 No. 03-04- 06/8-290 and the letter of the Federal Tax Service of the Russian Federation dated March 30, 2016 No. BS-4-11/5443.

The court did not accept the company's arguments that the tax authorities had unlawfully applied the provisions of Art. 126 of the Tax Code of the Russian Federation due to the late discovery of an error in the amount of standard deductions for two persons.

As the judges noted, the obligation of tax agents to correctly and timely calculate, withhold from the funds paid to taxpayers and transfer taxes, as well as submit to the tax authority at the place of their registration the documents necessary to monitor the correct calculation, withholding and transfer of taxes, is fixed Clause 2 of Art. 24 of the Tax Code of the Russian Federation.

The information on form 2-NDFL with feature "2" (together with updated information on form 2-NDFL with feature "1") was submitted by the company only in response to a letter from the inspectorate on the submission of explanations on the size of standard deductions submitted to two employees of the company.

Fulfillment of the obligation to submit certificates 2-NDFL with the sign "2" is not made dependent on the reasons for non-withholding of personal income tax. From the relationship of paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, paragraph 1 of Art. 126 of the Tax Code of the Russian Federation it follows that the reasons for the failure to provide information about the impossibility of withholding tax and the amount of tax within the period established by tax legislation for bringing to tax liability under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation have no legal significance.

Thus, the decision of the inspectorate to hold accountable for committing a tax offense in the form of a fine of 200 rubles for failure to submit information in the form 2-NDFL with the sign “2” within the prescribed period is legal and justified (Decision of the Arbitration Court of Moscow dated 01/09/2017 No. A40-202218/2016).

Help 2-NDFL did not pass the format control - is the fine lawful?

Tax agents submit to the tax authority at the place of their registration information on the income of individuals of the expired tax period and the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period annually no later than April 1 of the year following the expired tax period, in the form formats and in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees (clause 2, article 230 of the Tax Code of the Russian Federation).

If the number of employees of the company who received income exceeds 25 people, information in the form 2-NDFL is submitted via telecommunication channels, in electronic form (clause 2 of article 230 of the Tax Code of the Russian Federation).

The procedure for submitting information on the income of individuals, including in electronic form via telecommunication channels, was approved by Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3 / [email protected]“On approval of the procedure for submitting to the tax authorities information on the income of individuals and reports on the impossibility of withholding tax and the amount of personal income tax” (hereinafter referred to as the Procedure).

The date of submission of information is the date of dispatch, recorded in confirmation of the date of dispatch in electronic form via telecommunication channels of a specialized communications operator or tax authority (clause 4 of the Procedure).

EXAMPLE

The company, through telecommunication channels, submitted to the inspectorate information on the income of individuals in the amount of 74 documents (certificates). According to the protocol for receiving information, the following information was received: 73, one file contains a negative income value.

After the deadline for submitting information, the company corrected the mistake and re-sent to the inspection information in the form 2-NDFL in the amount of one file.

The company was held liable for committing a tax offense on the basis of clause 1 of article 126 of the Tax Code of the Russian Federation for the failure of a tax agent to submit documents and other information stipulated by tax legislation to the tax authority within the prescribed period in the form of a fine of 100 rubles (subject to mitigating fault of the circumstances).

Despite the insignificant amount of the fine, the company fundamentally disagreed with the decision of the tax authorities, successfully challenging it in court.

The court concluded that the identified error did not prevent the inspectorate from familiarizing itself with the information provided, since the submitted 2-NDFL certificate contains the last name, first name and patronymic of the employee - payer of personal income tax, his TIN, date of birth, address, amount of income, tax base , tax calculated, tax withheld and tax transferred.

The presence of an error in the form of a negative value of income did not lead to an incorrect calculation of personal income tax (Resolution of the Arbitration Court of the Volga-Vyatka District dated June 23, 2015 No. A17-6115 / 2014).

Penalty for false information in the 2-NDFL certificate

Starting from January 1, 2016, the submission by a tax agent of certificates in the form 2-NDFL containing false information entails a fine in the amount of 500 rubles for each certificate submitted containing such information (clause 1 of article 126.1 of the Tax Code of the Russian Federation).

The tax legislation does not operate with the concept of "inaccurate information". The specified gap is filled with clarifications from the tax authorities (Letters of the Federal Tax Service of the Russian Federation dated November 1, 2016 No. BS-4-11 / 20817, dated August 09, 2016 No. GD-4-11 / 14515, the Ministry of Finance of the Russian Federation dated April 21, 2016 No. 03- 04-06/23193).

According to the tax authorities, any completed details of information in the 2-NDFL form that do not correspond to reality can be attributed to unreliable. These can be any errors made by the tax agent when filling in the relevant details (for example, in the taxpayer's personal data, income and deduction codes, sum indicators, etc.).

The list of information that relates to personal data is given in Art. 3 of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data” (hereinafter referred to as the Law No. 152-FZ).

Personal data is any information relating to a directly or indirectly identified or identifiable individual (clause 1, article 3 of Law No. 152-FZ).

Tax liability is applied in case of an error in the indicators identifying taxpayers - individuals (TIN of an individual, last name, first name, patronymic, date of birth, passport data).

The most common errors that lead to the unreliability of 2-NDFL information are TIN and deduction codes.

3.1. Errors in indicating the TIN of employees

Section 2 of the certificate "Data on the individual - the recipient of income" shall reflect information, including the last name, first name, patronymic, as well as the TIN of the individual, the recipient of income. This information is required to be filled in in accordance with Section IV of the Order.

If the tax agent in the submitted information 2-NDFL incorrectly indicates the TIN of the employee, the tax agent faces a fine of 500 rubles (Letters of the Ministry of Finance of the Russian Federation dated June 30, 2016 No. 03-04-06 / 38424, Federal Tax Service of the Russian Federation of No.BS-4-11/ [email protected]).

In practice, there are situations when the employer does not have information about the TIN of the employee. In this situation, you cannot fill in the TIN with arbitrary numbers (in this case, the company will have a fine), but it is better to leave the TIN field blank (Letter of the Ministry of Finance of the Russian Federation dated 04/21/2016 No. 03-04-06 / 23193). If the company puts zeros in the TIN field, then a fine is also possible (Letter of the Federal Tax Service of the Russian Federation dated February 11, 2016 No. BS-4-11 / [email protected]).

Errors in deduction codes

Section 4 of the certificate “Information about an individual - the recipient of income” “Standard, social, investment and property tax deductions” reflects information about the standard, social, investment and property tax deductions provided to the employee.

In the "Deduction code" field, the corresponding deduction code is indicated, selected from the codes of the taxpayer's types of deductions. In the "Amount of deduction" field, the amount of deductions corresponding to the specified code is indicated. The number of completed lines in this field depends on the number of types of tax deductions that were provided to the employee.

As already noted, an incorrect indication of deduction codes by a tax agent is regarded as false information.

The list of all codes for income and deductions is contained in the order of the Federal Tax Service of the Russian Federation of November 22, 2016 No. ММВ-7-11 / [email protected]

Recall that from January 1, 2016, individuals will be able to exercise their right to receive social deductions from the employer. Such a right was granted to them by clause 2 of article 219 of the Tax Code of the Russian Federation as amended by Federal Law No. 85-FZ of April 6, 2015. For social tax deductions provided for in subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, three new codes are used:

324 - payment for medical services, purchased medicines;

325 - payment of insurance premiums under voluntary personal insurance contracts, as well as under voluntary insurance contracts;

326 - payment of expenses for expensive treatment in medical organizations, for individual entrepreneurs engaged in medical activities - in the amount of actually incurred expenses.

Mitigating circumstances to reduce the amount of the fine

According to the provisions of paragraph 1 of Art. 114 of the Tax Code of the Russian Federation, a tax sanction is a measure of responsibility for committing a tax offense. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times in comparison with the amount established by the relevant article of the Tax Code of the Russian Federation.

In this case, the circumstances mitigating responsibility for committing a tax offense are:

• committing an offense as a result of a combination of difficult personal or family circumstances; - commission of an offense under the influence of threat or coercion or due to material, service or other dependence;
• the difficult financial situation of an individual held liable for committing a tax offense;
• other circumstances that the court or tax authority considering the case may recognize as mitigating liability (clause 1, article 112 of the Tax Code of the Russian Federation).

Thus, the list of mitigating circumstances is open-ended and includes any circumstances that the court or tax authority considering the case may recognize as mitigating liability (Article 112 of the Tax Code of the Russian Federation).

From the analysis of this norm, it follows that circumstances mitigating responsibility can be recognized as those that prevent a person from fulfilling the obligation assigned to him by the Tax Code of the Russian Federation (a combination of difficult personal or family circumstances, threat, coercion, difficult financial situation, etc.).

According to the explanations of the financiers, the qualification of the actions of a tax agent who made a mistake when filling out the 2-NDFL form depends on the actual circumstances. The issue of bringing to responsibility should be considered taking into account all circumstances, including mitigating liability (Letter of the Ministry of Finance of the Russian Federation dated April 21, 2016 No. 03-04-06 / 23193).

The existence of such circumstances should not be typical in the normal course of business of the company. Tax authorities must take into account the existence of mitigating circumstances in the event of the provision of false information that did not lead to non-calculation or incomplete calculation of personal income tax, to adverse consequences for the budget, violation of the rights of individuals (clause 1 of article 112 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation of 08/09/2016 No. GD-4-11/14515).

For example

If the inspectorate establishes that a tax agent has been repeatedly held liable for a similar offense (late submission of information on the income of individuals), then the court finds no grounds for mitigating the financial
the sanction established by the decision of the tax authority that has entered into force (Decision of the Arbitration Court of Moscow dated April 20, 2015 No. A40-27722 / 2015).

But, as judicial practice shows, the amount of the fine can be significantly reduced.

It is impossible to say unequivocally how much the fine for late submission of reports will be reduced. Courts vary in their assessment of extenuating circumstances.

So, in the Decree of the Federal Antimonopoly Service of the Moscow District dated March 31, 2014 No. A40-103842 / 13, a dispute was considered in which a company submitted 2,000 certificates - documents to the tax authority.

The presented volume of documents is significant.

The courts, taking into account the large volume of 2-NDFL certificates, as well as the fact that the tax authorities did not provide evidence that the failure to submit documents entailed any significant adverse economic consequences for the budget, concluded that the fine in the amount of 400,000 rubles was inconsistent with the harm caused to the interests states.

In this situation, the judges took into account the fact that the untimely transfer of information in the 2-NDFL form was committed through negligence and the company voluntarily paid personal income tax to the budget.

Exemption from tax liability

The tax agent is exempt from tax liability if he independently identified errors in previously submitted information in the form 2-NDFL and submitted the updated documents to the tax office (clause 2 of article 126.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4 -11/13012, Determination of the Armed Forces of the Russian Federation dated April 11, 2016 No. 309-KG15-19652).

As you know, all personal income tax agents are required to provide certificates in the form 2-NDFL to the IFTS at the place of registration. In this case, the tax period is considered to be a calendar year, and a certificate is provided before April 1 of the year following the reporting one, which is reflected in Art. 216 of the Tax Code of the Russian Federation and in clause 2, art. 230 of the Tax Code of the Russian Federation. If this organization paid income to its counterparties to individuals in the reporting period, and personal income tax was not withheld from these incomes, then the 2-personal income tax certificate should be provided even earlier, before March 1 of the year following the reporting period. This is stated in paragraph 5, Art. 226 of the Tax Code of the Russian Federation. Not only the Federal Tax Service authorities, but also the individual recipient of income should be notified about income and the fact that the tax on them has not yet been paid.

Signs in the form 2-NDFL

Suppose a company reporting on personal income tax issued in 2018, i.e. in the reporting period, any non-monetary prize to an individual. Withholding tax in this case is not possible. How to reflect this in the 2-personal income tax certificate in order to avoid a fine? It is necessary no later than March 1, 2018 to submit to the IFTS and send to the individual a certificate in the form of 2-NDFL with the sign 2 marked in it. It means that the tax agent failed to withhold the due amount from the payer. If the tax is withheld, then attribute 1 is indicated.

Penalty for failure to submit 2-personal income tax

In case of failure to submit the 2-NDFL certificate on time, the tax agent faces administrative liability in the form of a fine of 200 rubles. for each certificate not submitted on time, as referred to in paragraph 1, Art. 126 of the Tax Code of the Russian Federation. If the company does not provide certificates for 10 people by March 1 or April 1, then you will have to pay a fine for failure to submit 2-personal income tax in the amount of 2000 rubles.

Penalty for false information in the 2-NDFL certificate

The Tax Code provides for punishment not only for delay, but also for providing incorrect information in the form of 2-NDFL. The penalty in such a case according to Art. 126.1 of the Tax Code of the Russian Federation will amount to 500 rubles. for each incorrectly drawn up document. But this kind of liability can be avoided if errors and inaccuracies are detected and corrected in time. If errors are found, a corrective form 2-NDFL must be immediately submitted to the Federal Tax Service Inspectorate. If you find errors before the tax, then the penalty for them will not be charged. In this case, you can refer to paragraph 2, Art. 126.1 of the Tax Code. The following are considered errors that entail a fine when filling out the 2-NDFL form:

Incorrect data on the amount of income,

Incorrectly calculated amount of personal income tax,

Errors in addresses and other contact details of an individual and the tax agent itself, etc.

Incorrect abbreviations, outdated names, and help information can also cause problems. Also, the Federal Tax Service has already issued several explanatory letters stating that a fine for a 2-NDFL certificate may be imposed if an incorrect TIN of an individual counterparty is entered. For example, such information is in the Letter of the tax service BS-3-11 / [email protected] for 16.02.2016. To avoid penalties, be extremely careful when compiling 2-NDFL certificates and always submit them on time.

In absolutely all economically developed countries, the late submission of an income tax report is considered a serious violation of the law.

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Including in Russia, a fine is imposed for not providing a 2-NDFL certificate.

The tax legislation provides for this not only fines, but also separate penalties for false data in certificates.

What you need to know

For late submission of documents to the organization, a fine in the amount of 200 rubles is assigned. for each reference.

This is mentioned in Art. 126 Tax Code of Russia. And then there is administrative responsibility, which is determined by such actions:

1. Not providing or providing, but not on time, data to the tax office.
2. Refusal to give such data to the tax service without good reason.
3. The information provided is incorrect or incomplete.

Required terms

The abbreviation personal income tax stands for - personal income tax. persons. That is, from a certificate drawn up in the form of 2-NDFL, you can find out all the information about the income of a certain individual. faces.

A typical certificate must contain the following sections:

1. Information about the employer - tax agent.
2. All data regarding the employee.
3. Taxable income, the amount of which is 13%.
4. Various deductions.
5. The amount of income for which a certificate is written.

Who rents

Tax agents are required to submit 2-NDFL certificates. That is, those companies and private entrepreneurs who pay income to individuals. persons.

Usually these are employers. Moreover, it is necessary to register a certificate for each employee who receives income.

Must report on accrued or deducted tax:

1. All companies that are residents of Russia.
2. Private notaries.
3. Lawyers who open their offices.
4. Foreign divisions of large companies.
5. Foreign organizations.

If foreign organizations have the status of isolated units, then 2-NDFL certificates are sent to the Federal Tax Service at their address.

No need to submit physical data. persons who receive income in such situations:

Otherwise, the employer must submit a 2-NDFL certificate within the period of time specified by law.

Otherwise, he will be charged a fine for the wrong 2-personal income tax in the amount of 500 rubles. for each certificate that contains incorrect passport data.

According to the Tax Code of the Russian Federation, companies must send the right to the tax service no later than 90 days after the end of the year for which they need to report.

Normative base

The payment of personal income tax is made in accordance with the current legislation. There is a large regulatory framework that prescribes the amount of this tax.

The main document, which is the basis for paying the tax, is the order of the Federal Tax Service SAE-3-04 / 706 of October 13, 2006. This order fully complies with the provisions that are present in clauses 2 and 3 of Art. 230 of the Tax Code of Russia.

The main provisions include the 2-NDFL certificate form, an electronic document, the appointment of tax agents to notify in time of the impossibility of making a tax withholding.

What is the penalty for failure to submit 2-personal income tax

According to the law, a report must be sent to the tax service within a certain time frame. According to paragraph 1 of Art. 126 of the Tax Code of Russia, the employer - the payer of taxes bears tax and administrative-criminal liability.

The amount of the fine for both the organization and the individual entrepreneur is 200 rubles. for each unsubmitted certificate. That is, if the organization was unable to withhold tax from 15 employees and did not notify about it, the fine will be 3 thousand rubles. Also, a fine can be issued to the head of the organization. Its amount varies from 300 to 500 rubles.

Updating personal data

The 2-NDFL certificate contains the following data:

1. The initials of the taxpayer without abbreviations, respectively, with the passport.
2. Details of the taxpayer's passport.
3. When filling in the address of the place of residence, the address of the place of residence of the taxpayer is written on the basis of an identity document.

Form 2-NDFL must be filled out by the tax agent based on the information of the document that certifies the identity of the taxpayer.

If the accountant of the organization fills out the documents in accordance with the procedure, respectively, with documents confirming the identity of the payers, such data will be controlled and accepted.

Before providing a certificate, tax agents must check the relevance of the data of employees.

If the organization submits certificates with incorrect employee data, then this fact will be considered as providing false data.

If the physical person there was a change in the data after the provision of the certificate, it is not necessary to provide an updated form for it.

BCC on payment

BSC is a digital budget classification code. It consists of 20 digits, which are divided into four parts and each of them means:

First part	And these are three characters, it defines the organization from which the data came
Second part	From the third to the thirteenth character, inclusive, indicates the type of income. In this case, the first digit determines the income group, and the next two characters - the subgroup. The seventh and eighth characters are the article, and the ninth and tenth characters are the subarticle. These data must be indicated from settlement documents in accordance with the values ​​\u200b\u200bthat are indicated in the income classification of the Russian Federation. The next two characters define the budget level
The third part	Fourteenth to seventeenth characters
Fourth part	The last three characters indicate the economic classification of taxes

To pay the fine, you need to transfer the specified amount to the budget using the CCC, which is indicated in the notice of imposing a penalty.

The amount of the penalty for late

In order for the actions of the taxpayer not to be considered as an administrative-criminal violation, certificates must be submitted within the period established by law.

A fine in the form of a monetary penalty is imposed on the violator in such a case:

• if data were not provided on all employees;
• if certificates were not delivered at all for any reason.

If one of these violations is detected, a fine is imposed, the amount of which depends on all the circumstances.

This issue is regulated by the Code of the Russian Federation on Administrative Violations of Law. The amount of the penalty depends on the status of citizens or organizations:

It is better to pay fines after providing a certificate to the authorized bodies.

What information is considered invalid

For providing false information in any papers, the violator will receive a fine of 500 rubles for each false document.

Therefore, in order to correctly fill out the certificate, it is necessary to update the available information on employees, which will help to avoid unnecessary financial costs.

This information may be considered inaccurate:

• any details specified in the certificate that do not correspond to reality;
• filling errors;
• distorted information about financial indicators;
• errors in the calculation of personal income tax;

In order not to receive a fine for providing false data, it is necessary to update the information about existing employees, as well as carefully fill in all the required fields.

Deadlines

The Tax Code of the Russian Federation specifies a period no later than 90 before the end of the year for which you need to report to the tax service.

In some situations, there are more specific dates, namely:

For non-compliance with the deadlines, a fine will be imposed, so this issue should not be postponed.

Responsibility for the error

As a liability for making mistakes when filling out the certificate is the appointment of a monetary penalty.

But, if the organization or the IN independently detects an inaccuracy and manages to submit a paper with corrected information, then the fine will be avoided.

Video: verification of the authenticity of the shopping mall and 2-personal income tax

It is worth noting that you cannot be fined for those errors that do not impede the process of identifying an individual.

For example, there were inaccuracies in the indication of passport data or address, but at the same time the full name and TIN are written correctly, then they cannot fine you, because these data are the main ones for determining the recipient of income.

Based on the information provided in the 2-NDFL certificate, you can find out all the data on a citizen's income.

This paper must be submitted to the tax authorities. This applies to all organizations that have subordinate employees.