Certificate in form 2-NDFL for 2016

Certificate in form 2-NDFL is one of the most popular documents.

It is compiled and presented to the regulatory authorities by the tax agent.

That is, an entrepreneur or organization that paid money or other income to subordinates.

The certificate in Form 2-NDFL indicates the amount of income and the amount of funds to be deducted to the budget.

The procedure for filling out a certificate in form 2-NDFL, as well as the format for submitting it in electronic form, was approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/ [email protected]

For whom you need to submit certificates in form 2-NDFL

Certificate 2-NDFL with sign 1 is submitted for each individual to whom the organization paid income, except for those to whom you paid only income (clause 1, clause 1, article 227, clause 2, clause 1, article 228, clause 2, art. 230 Tax Code of the Russian Federation, Letters of the Ministry of Finance dated 03/07/2014 No. 03-04-06/10185, Federal Tax Service dated 02/02/2015 No. BS-4-11/ [email protected] ):

under purchase and sale agreements;
under agreements concluded with them as entrepreneurs;
in the form of dividends (if the organization is a joint-stock company).

A 2-NDFL certificate with attribute 2 must be submitted for those individuals from whose income the organization was unable to fully withhold the calculated personal income tax (clause 5 of Article 226 of the Tax Code of the Russian Federation, Section II of the Procedure for filling out the certificate).
This situation is possible, for example, when an individual who is not an employee of the organization is given a non-monetary gift worth more than 4,000 rubles.

For the same people, you must also submit a 2-NDFL certificate with attribute 1 (Letter of the Federal Tax Service dated March 30, 2016 No. BS-4-11/5443).

New form 2-NDFL in 2022

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Download the form or sample for filling out 2-NDFL (valid until the end of 2022)
Download form 2-NDFL (new from 2022)
Download the form for a certificate of income and personal income tax for an individual (new from 2022)
View instructions for filling out the certificate

On 10/23/2018, a new order of the Federal Tax Service of the Russian Federation dated 10/02/2018 N ММВ-7-11/ [email protected]

This regulatory act approved a completely new form of the 2-NDFL certificate, as well as the procedure for filling it out and submitting it to the Federal Tax Service.

From the moment the new Order comes into force (from 01/01/2022), the following cease to apply:

Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 as amended. dated January 17, 2018, which approved the old certificate form, as well as the procedure for filling it out;
Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576, which established the regulations for submitting information to the tax authorities.

What changed?

There are different forms of certificates for submission to the tax office and issuance at the request of the employee:

Form 2-NDFL KND 1151078 (Appendix No. 1 to the Order);
Certificate of income and tax amounts of an individual (Appendix No. 5 to the Order).

The name, structure and content of the certificate for the Federal Tax Service have been changed:

The discrepancy between the name and content of the document, which was observed earlier, has been corrected (now the form is called “Certificate of income and tax amounts of an individual”);
the new form contains fewer sections (3 instead of 5), but is located on two sheets: the “old” section 3 is placed on a separate page in the appendix “Information on income and corresponding deductions by month of the tax period”;
a code has now been added to the information about the details of the notice of granting deductions: “1” – provision of a property deduction to the taxpayer, “2” – social deduction, “3” – reduction of personal income tax by the amount of fixed advance payments (previously only the document number and the date of its issue were indicated) .

The Order is also accompanied by a new form for the register of certificates 2-NDFL (Appendix No. 1 to Appendix No. 4 of the Order), supplemented with lines for entering details (signs of submitted certificates) of reorganized legal entities.

In addition, the rules for submitting reports to the Federal Tax Service exclude the possibility of submitting 2-NDFL on electronic media (flash drives, disks, etc.). And when submitting the form through TCS channels, the previously existing limitation has been canceled: 3,000 certificates in one file.

The certificate that will be issued to employees is almost identical in appearance to the still valid form 2-NDFL. The line about the attribute, the adjustment number and the Federal Tax Service code, as well as the details of the notification of the provision of a deduction, have been removed from it. Otherwise, the order of filling remains the same.

Sample of the new form 2-NDFL (KND 1151078)

Sample certificate of income and tax amounts for an individual

Read in more detail: New certificate 2-NDFL

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Discussion: 3 comments

Svetlana:
02/16/2018 at 15:42
Do employees also need to provide the same certificate upon dismissal, or is the form slightly different? Why do they need the “attribute” or “adjustment number” fields?
Answer
Alexei:
02/19/2018 at 00:39
Hello. The employee is given a standard certificate form; no separate form is provided for such a case (clause 3 of Article 230 of the Tax Code of the Russian Federation).
The procedure for filling out the “attribute” and “adjustment number” fields is described in detail in the instructions for filling out the 2-NDFL certificate (the link is at the very beginning of the article).
Answer

Anka:

02/20/2019 at 13:27

2-NDFL for 2022 - is the page number and double income encrypted in the barcode for employees with an income of more than 15 units per year?

Answer

Deadline for submitting certificates in form 2-NDFL

The deadline for submitting 2-NDFL certificates depends on the number entered in the “Sign” field.
Certificate 2-NDFL with feature 2 must be submitted no later than March 1 of the year following the year of payment of income, and a certificate with feature 1 must be submitted no later than April 1 (clause 5 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation).

Thus, for 2016 you need to submit 2-NDFL certificates (clause 7, article 6.1 of the Tax Code of the Russian Federation):

with sign 2 - no later than 03/01/2017;
with sign 1 - no later than 04/03/2017 (since April 1, 2017 is a day off).

Why do you need a 2-NDFL certificate?

All organizations and individual entrepreneurs that make payments in their favor and withhold tax are required to submit information about their employees to the tax authority. Entrepreneurs do not provide certificates regarding their income.

Employees also have the right to request a 2-NDFL certificate from their employer to confirm their income in the following cases:

submitting a declaration to the tax authority to receive a tax deduction;
submitting documents for obtaining a visa to visit a state where the visa entry procedure is established;
submitting the requested loan amount to the bank for approval;
for guardianship and trusteeship authorities when adopting a child;
submitting a package of documents to receive benefits, etc.

Issuing a certificate of income in Form 2-NDFL is the responsibility of the employer when dismissing an employee for any reason. In other cases, it is prepared on the basis of the employee’s personal application within three days. Moreover, such a period is established not by tax legislation, but by the Labor Code in Article 62.

For what period is it issued?

For the purpose of taxing the income of individuals, the tax period for personal income tax is the calendar year (Article 216 of the Tax Code). But the employee has the right to turn to the employer with a request to issue information for any period he needs, and the employer is obliged to issue it. The refusal will be considered unlawful.

The deadline for submitting 2-NDFL is 2022

Attention! From 2022, the deadline for submitting a certificate of income for an individual in Form 2-NDFL will change. In 2022, due no later than March 1.

Certificates are submitted to the tax authority only once a year within the established deadlines:

no later than April 1 of the year following the year of payment of income and calculation of tax on it (April 1, 2022);
no later than March 1 of the year following the reporting year, when the tax was not withheld (March 2, 2022, since the 1st day of the month fell on a day off).

How to fill out section 2 of the 2-NDFL certificate

In Sect.
2 certificates indicate information about the individual for whom the certificate was drawn up. In the “Citizenship (country code)” field, you must indicate the code of the country of which the individual is a citizen. This code is taken from the All-Russian Classifier of Countries of the World (OKSM). For example, for an employee who is a citizen of the Russian Federation, you need to enter code 643.

In the “Identity document code” field, indicate the code of this document in accordance with the Directory. For example, a passport of a citizen of the Russian Federation corresponds to code 21.

What income and deduction codes must be indicated in the 2-NDFL certificate

Income and deductions are reflected in the certificate according to the codes approved by the Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11 / [email protected]
The most common income codes:

1010 — dividends;
2000 - wages;
2010 - remuneration under a civil contract for the performance of work (provision of services);
2012 - vacation pay;
2300 - temporary disability benefit;
2610 - material benefit from savings on interest for the use of borrowed funds;
2760 - financial assistance to employees (except for financial assistance issued in connection with the death of a family member, the birth of a child, a natural disaster or other emergency circumstances);
4800 - income for which there are no codes. For example, excess daily allowance, compensation for unused vacation upon dismissal (Letters of the Federal Tax Service dated September 19, 2016 No. BS-4-11/17537, dated July 6, 2016 No. BS-4-11/12127).

A list of deduction codes with a description is provided in accordance with Appendix No. 2 to the order dated September 10, 2015 No. ММВ-7-11/ [email protected] as amended by the Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/ [email protected]
The most common codes deductions:

126 - standard deduction for the first child to the parent (in a single amount);
127 - standard deduction for the second child to the parent (in a single amount);
128 - standard deduction for the third and next child to the parent (in a single amount).
311 - property deduction in the amount spent on the purchase (construction) of housing;
327 - social deduction for employee expenses on non-state pension provision, voluntary pension insurance, voluntary life insurance;
403 - professional deduction under the GPA for the performance of work (rendering services);
501 - deduction from the cost of gifts (up to 4,000 rubles per year);
503 - deduction from the amount of financial assistance (up to 4,000 rubles per year).

Certificate 2-NDFL, new form for 2022

At the moment, to submit reports for 2022, a certificate approved by order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11 / [email protected] , which came into force on January 1, 2022. This certificate is not new; the same form is used as before.

How does the current 2-NDFL certificate differ from the previous version? Please note that the order establishes the use of two types of certificates:

Certificate in form 2-NDFL, which is intended for submission to the tax office.
A certificate of income and tax amounts of an individual, intended to be issued to employees for submission at the place of request, for example, to a bank when applying for a loan, to consulates to obtain a visa, etc.

Help 2-NDFL (new form-2020): the form can be downloaded for free using the link below . The new form must be applied from the submission of reports for 2022, since the order to introduce the form came into force on 01/01/2019. The most convenient way to fill out forms is in pdf and excel. The Word format is absolutely inconvenient.

Download links:

New form 2-NDFL for 2022 in PDF and Excel

2 Personal income tax in Word

Information about income and tax amounts of an individual in Excel format

How to fill out section 3 of the 2-NDFL certificate

In Sect. 3 certificates provide information:

about income received by an individual, taxed at a specific tax rate (13, 15, 30 or 35%);
about tax deductions that apply to specific types of income. These include, in particular, professional deductions and amounts not subject to personal income tax under Art. 217 of the Tax Code of the Russian Federation (Section V of the Procedure for filling out a certificate). Standard, property and social deductions in section. 3 are not shown.

The amounts of income are reflected in section. 3 certificates in chronological order, broken down by month and income code. In this case, the amounts of income are shown in the month in which the corresponding income is considered actually received (Section V of the Procedure for filling out the certificate). For example, if an employee received a salary for December 2016 in January 2022, then its amount must be reflected in the certificate for 2016 as part of income for December (Letter of the Federal Tax Service dated 02/03/2012 No. ED-4-3 / [email protected ] ).
After all, income in the form of wages is considered to be actually received on the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Opposite the income amounts for which deductions have been applied, the deduction code and its amount are indicated.

Opened form:

Form 2-NDFL “Certificate of income of an individual for the year 20_” is used to report information on the income of individuals to the tax authorities. Amendments to form 2-NDFL 2014-2015 were approved by Order of the Federal Tax Service dated December 6, 2011 No. ММВ-7-3/ [email protected] “On amendments to the appendices to the order of the Federal Tax Service dated November 17, 2010 No. ММВ-7- 3/ [email protected] ". The modified form of Certificate 2-NDFL must be used to submit information to the tax authorities for 2011 and subsequent years.

of Certificate 2-NDFL 2013 - 2014 itself is practically no different from the previous one. The only change concerned section 5, which became known as: “Total amounts of income and tax at the end of the tax period at the rate of __%.”

The main innovations affected the very procedure for filling out form 2-NDFL 2014-2015 . Now, if the income of one employee is subject to different tax rates, all data should be indicated in one form, and not in several different ones as before. In this case, sections 3-5 of the form are filled out separately for each bet.

Among other innovations: the procedure for filling out the 2-NDFL certificate with feature 2 (reporting information about the impossibility of withholding personal income tax) has been approved; new income codes and deduction codes have been added.

It is necessary to recall that in accordance with the amendments made to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation by Federal Law No. 227-FZ of July 18, 2011, information in form 2-NDFL is submitted by tax agents no later than April 1 of the year following the expired tax period in electronic form via telecommunication channels or on electronic media. If the number of individuals who received income during the tax period is up to 10 people, tax agents can submit such information on paper. The procedure for submitting information is regulated by order of the Federal Tax Service of Russia dated September 16, 2011 MMV-7-3/ [email protected]

According to clause 5 of Art. 226 of the Tax Code of the Russian Federation, if it is impossible to withhold the calculated amount of tax from the taxpayer, the tax agent is obliged, no later than one month from the date of the end of the tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding the tax and the amount of tax ( Form 2-NDFL, sign 2).

The procedure for filling out form 2-NDFL “Certificate of income of an individual”:

All amounts in the Certificate are reflected in rubles and kopecks with a decimal point, with the exception of tax amounts. Tax amounts are calculated and reflected in full rubles. A tax amount of less than 50 kopecks is discarded, and 50 kopecks or more are rounded up to the full ruble.

The title of the Help indicates:

in the field “for 20__ year” - the year for which the Certificate is prepared;

in the field “No. ____” - the serial number of the Certificate in the reporting tax period, assigned by the tax agent;

in the “from ____” field - indicate the date (date, month number, year) of compiling the Certificate by sequentially recording data in Arabic numerals, for example: 01/15/2010, where 15 is the day, 01 is the month, 2010 is the year (for convenience, you can use the button “calendar” next to the field);

in the “attribute” field , number 1 is entered if the Certificate is submitted in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), and number 2 is entered if the Certificate is submitted in accordance with paragraph 5 of Article 226 of the Code;

in the field “in the Federal Tax Service (code)” - the four-digit code of the tax authority in which the tax agent is registered with the tax authorities, for example: 5032, where 50 is the region code, 32 is the tax authority code.

In Section 1 “Data about the tax agent” of Certificate 2-NDFL 2014-2015, information about the tax agent is indicated.

In paragraph 1.1, for tax agents - organizations, the taxpayer identification number (hereinafter - TIN) and the reason for registration code (hereinafter - KPP) are reflected, and for tax agents - individuals, only the TIN is indicated. If information on income is filled out by an organization for individuals receiving income from its separate division, in this paragraph after the TIN the checkpoint at the place of registration of the organization at the location of its separate division is indicated.

Clause 1.2 “Name of the organization/Last name, first name, patronymic of an individual” indicates the abbreviated name (in case of absence - full name) of the organization according to its constituent documents. The content part of the name (its abbreviation or name, for example: “school No. 241” or “OKB “Vympel”) is located at the beginning of the line. In relation to an individual recognized as a tax agent, the surname, first name, and patronymic name are indicated in full, without abbreviations, in accordance with his identity document. In the case of a double surname, the words are written with a hyphen. For example: Ivanov-Yuryev Alexey Mikhailovich.

Clause 1.3 “OKATO Code” indicates the code of the administrative-territorial entity on the territory of which the organization or a separate division of the organization is located, where the stationary workplace of the employee for whom the Certificate form is filled out is equipped, or where they pay income to another individual. If during a calendar year an individual, about whose income a Certificate is being filled out, received income in several separate divisions located on the territory of different administrative-territorial entities, then several Certificates are filled out about his income (according to the number of administrative-territorial entities on the territory of which the separate divisions in which the individual received income). OKATO codes are contained in the “All-Russian Classifier of Objects of Administrative-Territorial Division” OK 019-95 (OKATO). Information about the OKATO code can also be obtained from the tax authority at the place of registration. For an individual recognized as a tax agent, the OKATO code at his place of residence is indicated.

Clause 1.4 “Telephone” indicates the contact telephone number of the tax agent, through which, if necessary, reference information regarding the taxation of income of a given taxpayer, as well as the credentials of this tax agent and the taxpayer, can be obtained. If the tax agent does not have a contact telephone number, this detail is not filled in.

Section 2 “Data about the individual - recipient of income” of Certificate 2-NDFL 2014-2015 reflects data about the individual - recipient of income.

Clause 2.1 “TIN” indicates the taxpayer identification number of an individual, which is indicated in the document confirming the registration of this individual with the tax authority of the Russian Federation. If the taxpayer does not have a TIN, this detail is not filled in.

Clause 2.2 “Last name, first name, patronymic” indicates the last name, first name and patronymic of the individual taxpayer, without abbreviations, in accordance with the identity document. For foreign individuals, it is allowed to use letters of the Latin alphabet when writing. The patronymic may be absent if it is not indicated in the taxpayer’s identity document.

In paragraph 2.3 “Taxpayer status” the taxpayer status code is indicated. If the taxpayer is a tax resident of the Russian Federation, the number 1 is indicated; if the taxpayer is not a tax resident of the Russian Federation, the number 2 is indicated if the taxpayer is not a tax resident of the Russian Federation, but is recognized as a highly qualified specialist in accordance with Federal Law dated July 25, 2002 N 115-FZ “On the legal status of foreign citizens in the Russian Federation”, then the number 3 is indicated.

In paragraph 2.4 “Date of Birth”, the date of birth (day, month, year) is indicated by sequentially recording data in Arabic numerals, for example: 05/01/1945, where 01 is the day, 05 is the month, 1945 is the year of birth (for convenience, you can use the “ calendar" next to the field).

In paragraph 2.5 “Citizenship” the numeric code of the country of which the taxpayer is a citizen is indicated. The country code is indicated according to the All-Russian Classifier of Countries of the World (OKSM). For example, code 643 is the code of Russia, code 804 is the code of Ukraine. If the taxpayer does not have citizenship, the code of the country that issued the document proving his identity is indicated in the “Country Code” field.

Clause 2.6 “Identity document code” indicates the code that is selected from the “Document Codes” Directory.

In paragraph 2.7 “Series and number of the document” the details of the taxpayer’s identity document are indicated; accordingly, the series and number of the document; the “No” sign is not affixed.

Clause 2.8 “Residence address in the Russian Federation” indicates the full address of the taxpayer’s permanent place of residence on the basis of an identification document or other document confirming the address of residence. Address elements are: “Postal code”, “Region code”, “District”, “City”, “Settlement”, “Street”, “House”, “Building”, “Apartment”. “Region code” is the code of the region in which the individual has his place of residence. The region code is selected from the Region Codes Directory. “Postal code” is the index of a communications company located at the taxpayer’s place of residence. When reflecting the House address element, both numeric and alphabetic values can be used, as well as a "/" sign to indicate a corner house. For example: 4A or 4/2. Modifications of the “Building” type are filled in the “Body” field. If one of the address elements is missing, the field allocated for this element is not filled in and may not appear in the Help.

In clause 2.9 “Address in the country of residence” for individuals who are not tax residents of the Russian Federation, as well as foreign citizens, the address of residence in the country of permanent residence is indicated. In this case, the code of this country is indicated in the “Country Code” field, then the address is written in any form (letters of the Latin alphabet are allowed). For individuals who are not tax residents of the Russian Federation and foreign citizens, the absence of the indicator “Residence address in the Russian Federation” is allowed, provided that clause 2.9 of the Certificate is completed.

Section 3 of the Certificate “Income taxed at the rate of __%” reflects information on income received by individuals in cash and in kind, by month of the tax period.

The heading of section 3 of the Certificate indicates the tax rate in respect of which the section of the Certificate is being filled out (13%, 30%, 9%, 15%, 35% or the rate based on the relevant double taxation agreement). If the tax agent paid an individual during the tax period income taxed at different rates, sections 3 - 5 of the Certificate are completed for each tax rate.

Example. The tax agent paid the individual during the tax period income taxed at rates of 13% and 9%. Sections 3 - 5 of the Certificate for a rate of 13% are completed sequentially, and then sections 3 and 5 of the Certificate for a rate of 9% are completed sequentially. Next, the amounts of income received by an individual in the tax period are reflected sequentially, separately for each income received.

In the “Month” column, the serial number of the month of the tax period corresponding to the date of actual receipt of income, determined in accordance with the provisions of Article 223 of the Code, is indicated in chronological order.

In the “Income Code” column, income codes are indicated, which are selected from the “Income Codes” Directory.

The “Amount of Income” column reflects the entire amount of income (without tax deductions) according to the specified income code. Opposite those types of income for which professional tax deductions are provided or which are subject to taxation not in full in accordance with Article 217 of the Code, in the column “Deduction Code” the code of the corresponding deduction is indicated, selected from the Directory “Deduction Codes”.

The column “Deduction Amount” reflects the corresponding amount of tax deduction, which should not exceed the amount of income indicated in the corresponding column “Amount of Income”. The income code is indicated if there is a positive amount of income. The deduction code is indicated if there is a deduction amount. For income, the taxation features of which are determined by Articles 214.1, 214.3 and 214.4 of the Code, several deduction codes may be indicated in relation to one income code. In this case, the first deduction code and deduction amount are indicated opposite the corresponding income code, and the remaining deduction codes and deduction amounts are indicated in the corresponding columns in the lines below. The columns (fields) “month”, “income code” and “income amount” opposite such deduction codes and deduction amounts are not filled in. The total amount of deductions attributable to this income must not exceed the amount of the income. When filling out a Certificate with attribute 2, section 3 of the Certificate indicates the amount of income from which tax is not withheld by the tax agent.

Example. The organization paid the employee a salary in the amount of 5,000 rubles, calculated and withheld tax in the amount of 650 rubles. In connection with the dismissal, the employee received income in kind in the amount of 500 rubles. The organization calculated tax in the amount of 65 rubles, but did not withhold it. When filling out a Certificate with attribute 2, section 3 of the Certificate indicates the amount of income of 500 rubles, and in paragraph 5.3 of section 5 of the Certificate the amount of tax calculated is indicated - 65 rubles, in paragraph 5.7 of section 5 of the Certificate the amount of tax not withheld by the tax agent is indicated - 65 rubles . When filling out a Certificate with attribute 1, section 3 of the Certificate indicates the amount of income of 5,500 rubles, in paragraphs 5.3 - 5.5 of section 5 of the Certificate the amount of tax calculated is 715 rubles, the amount of tax withheld and transferred is 650 rubles, and in paragraph 5.7 of section 5 The certificate indicates the amount of tax not withheld by the tax agent - 65 rubles. Standard tax deductions, property tax deductions, and social tax deductions are not reflected in this section.

Section 4 of the Certificate “Standard, social and property tax deductions” is completed if the taxpayer was provided with standard, social or property tax deductions.

In this case, paragraphs 4.2, 4.3, 4.4 are completed if the taxpayer was provided with a property tax deduction.

Section 4 of the Certificate “Standard, social and property tax deductions” reflects information about the standard tax deductions established by Article 218 of the Code, the property tax deduction established by subparagraph 2 of paragraph 1 of Article 220 of the Code, as well as the social tax deduction established by subparagraph 4 of paragraph 1 of the article 219 of the Code.

Clause 4.1 “Amounts of tax deductions provided to the taxpayer” reflects the amounts of standard tax deductions, property tax deductions, and social tax deductions actually provided to the taxpayer.

In the “Deduction Code” column of clause 4.1, the deduction code selected from the “Deduction Codes” Directory is indicated. The column “Deduction Amount” reflects the amount of deductions corresponding to the specified code. The number of completed lines in this paragraph depends on the number of types of deductions to which the taxpayer was entitled.

Paragraphs 4.2 and 4.3 indicate the number and date of the notification confirming the taxpayer’s right to a property tax deduction, issued by the tax authority in accordance with paragraph 3 of Article 220 of the Code.

Clause 4.4 “Code of the tax authority that issued the notification” indicates the code of the tax authority that issued the notification.

Section 5 of the Certificate “Total amounts of income and tax based on the results of the tax period at the rate of __%” reflects the total amounts of income and tax on personal income based on the results of the tax period at the rate specified in the title of Section 5 of the Certificate.

Section 5 is formed separately for each tax rate reflected in the Certificate.

Attention! The fields “Total amount of income”, “Tax base” and “Calculated tax amount” are filled in automatically based on the data entered above. In this case, amounts are rounded according to approved rules.

Clause 5.1 “Total amount of income” indicates the total amount of income based on the results of the tax period, excluding tax deductions. This paragraph reflects the total amount of income specified in section 3 of the Certificate. When filling out a Certificate with feature 2, clause 5.1 indicates the total amount of income from which tax was not withheld by the tax agent, reflected in section 3 of the Certificate.

Clause 5.2 “Tax base” indicates the tax base from which the tax is calculated. The indicator indicated in this paragraph corresponds to the total amount of income reflected in paragraph 5.1. Certificate reduced by the total amount of tax deductions reflected in Sections 3 and 4 of the Certificate.

Clause 5.3 “Amount of tax calculated” indicates the total amount of tax calculated at the rate specified in section 3 of the Certificate based on the results of the tax period. When filling out a Certificate with feature 2, clause 5.3 indicates the total amount of tax calculated but not withheld.

In clause 5.4 “Amount of tax withheld”, the total amount of tax withheld is indicated accordingly at the rate specified in section 3 for the tax period. When filling out a Certificate with feature 2, clause 5.4 is not completed.

Clause 5.5 “Tax amount transferred” indicates the amount of tax transferred for the tax period. This paragraph is completed in relation to income received starting from 01/01/2011. When filling out a Certificate with feature 2, clause 5.5 is not completed.

Clause 5.6 “Amount of tax excessively withheld by the tax agent” indicates the amount of tax excessively withheld from the taxpayer by the tax agent. When filling out a Certificate with feature 2, clause 5.6 is not completed.

Clause 5.7 “Amount of tax not withheld by the tax agent” indicates the calculated amount of tax that the tax agent did not withhold in the reporting tax period. The completed Certificate is signed in the “Tax Agent (signature)” field. The signature must not be sealed. The stamp is affixed in the space provided (“M.P.” in the lower left corner of the Certificate). In the field “Tax Agent (position)” the position of the person who signed the Certificate is indicated. In the field “Tax agent (full name)” the surname and initials of the specified person are indicated. Tax agent - an individual signs the Certificate and indicates his surname and initials of his name and patronymic.

If the Help cannot be placed on one page, then the required number of pages is filled in. On the next page at the top of the Help, the following is indicated: Help page number. In this case, the “Tax Agent” field is filled in on each page of the Help.