Expense cash order (form KO-2) in 2022

The tax agent is obliged to calculate, withhold and transfer to the budget personal income tax on income paid to individuals (clauses 1, 2 of Article 226 of the Tax Code of the Russian Federation). Every year, a certificate 2-NDFL must be submitted to the Federal Tax Service regarding the amounts of such income, as well as the amount of tax withheld and paid to the budget from them. The deadline for its submission is no later than April 1 of the year following the expired tax period. In 2022, it must be submitted to the tax office no later than April 3, because April 1 falls on a Saturday (Article 6.1 of the Tax Code of the Russian Federation). Such a certificate is submitted for all individuals in whose favor income was paid in the reporting year (clause 2 of Article 230 of the Tax Code of the Russian Federation).

But there are cases when the tax agent cannot withhold personal income tax from the income paid. Then it becomes his responsibility to inform both the Federal Tax Service and the recipient of the income:

• about the amount of income;
• about the amount of unwithheld tax.

To do this, you need to send the same 2-NDFL certificate to them (approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485), but filled out in a different order. In particular, the number 2 is entered in the “Attribute” field of such a certificate. In a regular certificate submitted at the end of the year, the number 1 is entered in this field.

You must submit a 2-NDFL certificate with attribute 2 no later than March 1 of the year following the year of payment of income from which personal income tax was not withheld (clause 5 of Article 226 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated January 14, 2016 No. 03-04-06/ 636, Federal Tax Service dated March 30, 2016 No. BS-4-11/5443).

But please note that in this case we are talking specifically about situations where the tax was not withheld, since the tax agent simply did not have the opportunity to withhold it.

Read also “Filling out a new 2-NDFL certificate for 2016”

When personal income tax cannot be withheld

The Tax Code does not contain a list of specific circumstances under which it is impossible to withhold personal income tax. In practice, this situation arises when tax cannot be withheld directly when paying income, for example, because it is non-monetary income, and the tax agent no longer pays money to this individual until the end of the year.

Until 2016, personal income tax could still be withheld and transferred to the budget when any money was paid to an individual, even after the end of the year, but before the submission of the 2-NDFL certificate with sign 2 or the deadline for its submission. And show it in certificate 2-NDFL for the past year as withheld and paid (letter of the Ministry of Finance dated March 12, 2013 No. 03-04-06/7337). However, now the ability to withhold personal income tax is strictly limited to payments within the tax period (clause 5 of Article 226 of the Tax Code of the Russian Federation, clause 2 of Article 2 of Law No. 113-FZ dated May 2, 2015, Letter of the Ministry of Finance dated March 12, 2013 No. 03-04-06 /7337). And another approach is fraught with discrepancies between the calculation of 6-NDFL for the year and 2-NDFL certificates with sign 1 for this year.

In the calculation of 6-NDFL, only deductions made before the end of the reporting year are reflected. So the amount of personal income tax, even if it relates to that year, but withheld from payments after its end, will not be included in the calculation. But, as we have already said, 2-NDFL will appear on the certificate with attribute 1, and the data in these reporting forms will not match.

Moreover, personal income tax withheld from 2016 income in 2022 cannot be reflected in 6-personal income tax for 2022 (its reporting periods). It indicates only the tax amounts calculated for 2022 or its reporting periods (clause 2 of Article 230 of the Tax Code of the Russian Federation). And personal income tax is calculated on the date of actual receipt of income, which in our case falls on 2016 (clause 3 of article 226 of the Tax Code of the Russian Federation).

Read also “Filling out form 6-NDFL for 2016”

Delivery terms and conditions:

The delivery time for goods is from the date of conclusion of the contract within 65[1] calendar days. Delivery days and times: on weekdays (except Saturday, Sunday and holidays, which are officially considered days off in the Russian Federation) from 10:00 to 15:00 (local time). The goods are delivered by the supplier's transport. Final delivery point: (customer's address). All types of loading and unloading operations are carried out by the supplier with its own funds or with the funds of third parties at its own expense.

[1] The customer has the right to change the specified delivery time for goods.

How to determine the amount of unwithheld tax

If tax was not withheld from the full amount of income, then everything is simple. It is enough to calculate personal income tax on the amount of this income in the usual manner.

If the tax could not be withheld from part of the income, the unwithheld personal income tax must be determined by calculation.
For example, this is necessary if at the end of the year the employee received an expensive gift and payments in his favor until the end of the year are not enough to withhold the tax in full. AN EXAMPLE OF DEFINITION OF UNRETAINED NDFL
In December 2016, the organization presented an employee with a valuable gift worth 40,000 rubles. Moreover, from December 1 to December 21, the employee was on vacation. His salary for the days worked in December amounted to 9,450 rubles. The employee did not receive any other gifts from the organization in 2016. The personal income tax base for December will be 45,450 rubles. (9450 rubles + 40,000 rubles – 4000 rubles)*. The personal income tax amount is 5909 rubles. (45,450 rubles × 13%). When paying salaries for December, the organization withheld 4,725 rubles. (9450 rub. × 50%)**, of which:— 1229 rub. (9450 rubles × 13%) - from salary; - 3496 rubles. (4725 rubles - 1229 rubles) - from the cost of the gift. The amount of personal income tax not withheld from the cost of the gift is 1184 rubles. (5909 rubles - 4725 rubles). The organization will indicate this amount in the 2-personal income tax certificate with attribute 1. At the same time, it must also indicate the amount of income from which personal income tax is not withheld; it also needs to be determined by calculation - 9107.69 rubles. (RUB 1,184 × 100%: 13%).

* The cost of the gift is not subject to personal income tax up to 4,000 rubles. for the calendar year (paragraphs 2 and 4 of clause 28 of article 217 of the Tax Code of the Russian Federation).

** The amount of withholding tax cannot exceed 50% of the payment amount (clause 4 of article 226 of the Tax Code of the Russian Federation).

Typical mistakes when filling out Form 2

The main mistakes of potential procurement participants when setting out specific characteristics in applications are associated with an inattentive study of the instructions according to which Form 2 is filled out for the customer:

• indicating range values ​​instead of specific ones;
• the specified value does not meet customer requirements;
• some characteristics are missing;
• formulations are allowed that cannot be interpreted unambiguously, for example: “analogue”, “equivalent”, “no more”, “no less”.

When presenting information in an application, it is important to provide the customer with a complete and unambiguous image of the product that the potential counterparty intends to supply or use in the performance of a government contract. Therefore, it is advisable that the document be filled out by technical specialists who work with the product and deeply understand its properties and characteristics. If the government customer’s instructions are difficult to understand unambiguously, you should not guess what was meant. If you make a mistake and because of this incorrectly fill out sample form 2 44 Federal Law, then you will not be able to win the contract. Therefore, please submit a request for documentation clarification.

How to fill out certificate 2-NDFL with sign 2

In the 2-NDFL certificate with feature 2, fill out the information about the tax agent and the individual in the same way as in the 2-NDFL certificate with feature 1.

In section 3 please indicate:

1. The amount of income from which personal income tax is not withheld. Indicate the amounts of income in the month they were actually received by the individual.

For example, in September the organization paid a former employee for forced absence due to a court decision.

Moreover, since the amount of personal income tax was not allocated in the decision, the company transferred the awarded amount in full, without withholding personal income tax.

At the end of the year, in the 2-NDFL certificate with attribute 2, she must indicate it in the month of transfer, that is, in September (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

If, based on the results of the inventory, the company wrote off the accountable amount not returned by the resigned employee as other expenses, it should be reflected in the 2-NDFL certificate in the month when the order to write off the debt was signed (subclause 5, clause 1, article 223 of the Tax Code of the Russian Federation).

2. The amount of tax deduction if the income is not subject to personal income tax in full. At the same time, standard, social, property and investment deductions are not reflected in the 2-NDFL certificate with sign 2.

In section 5 please indicate:

• the total amount of income, that is, the total amount of all income reflected in section 3 without taking into account tax deductions;
• tax base, that is, the total amount of income reduced by tax deductions;
• the amount of calculated personal income tax;
• the amount of unwithheld personal income tax.

In the remaining fields of section 5, enter zeros.
EXAMPLE OF COMPLETING SECTIONS 3 AND 5
An organization in October 2016 gave its former employee a gift worth 10,000 rubles. (income code 2720, deduction code 501). The organization did not make any other payments to this employee until the end of the year. The tax base amounted to 6,000 rubles. (10,000 rubles – 4,000 rubles) The amount of calculated personal income tax is 780 rubles. (RUB 6,000 × 13%). At the end of the year 2016, the organization will submit to its Federal Tax Service a certificate 2-NDFL with item 2 for the employee.

Example of filling out section 3

Income taxed at 13%

Example of filling out section 5

Total income and tax amounts

What documents are needed to fill out a personal card?

To fill out the T-2 form, you need an order for hiring an employee and the employee’s personal documents, namely:

• employment history;
• passport;
• military ID (for those liable for military service);
• document confirming graduation from an educational institution;
• certificate of state pension insurance;
• certificate of registration with the tax authorities;
• other documents (for example, a medical record, driver’s license, documents confirming advanced training, state awards, disability, etc.). In addition, information will be needed that cannot be gleaned from documents. Contact telephone number, family composition, dates of birth of relatives, level of foreign language proficiency - the employee must provide all this information about himself. Therefore, it is necessary that he be present when issuing a personal card.

Do not trust the employee to fill out form No. T-2, but fill it out only with your own hand. A personal card is a document of strict accountability and you bear responsibility for its correct execution.

The personal card consists of eleven sections:

1. General information
2. Information about military registration
3. Hiring and transfers to other jobs
4. Certification
5. Training
6. Professional retraining
7. Awards (incentives) and honorary titles
8. Vacation
9. Social benefits to which an employee is entitled in accordance with the law
10. additional information
11. Grounds for termination of an employment contract (dismissal).

In each of these sections there are columns where you need to record information about the employee. And in the first section (General Information) there are also windows for encoding information. Codes for filling out a personal card can be found in the information classifiers:

• OKIN (All-Russian Classifier of Population Information OK 018-95), approved by Decree of the State Standard of the Russian Federation of July 31, 1995 No. 412;
• OKSO (All-Russian Classifier of Specialties in Education OK 009-2003), approved by Decree of the State Standard of the Russian Federation of September 30, 2003 No. 276-st;
• OKPDTR (All-Russian classifier of workers' professions, employee positions and tariff categories OK 016-94), approved by Decree of the State Standard of the Russian Federation of December 26, 1994 No. 367;
• OKATO (All-Russian Classifier of Objects of Administrative-Territorial Division OK 019-95), approved by Decree of the State Standard of the Russian Federation of July 31, 1995 No. 413.

Is it necessary to encode information in a personal card?

Not necessary. Coding is intended for automated data processing and statistical accounting. It was introduced when universal computer programs for personnel officers did not yet exist. Using a computer that read codes from documents, it was possible to count the number of employees and divide them into categories (level of education, profession, etc.). Now such processing is practically not carried out anywhere. Even if personnel officers use special computer programs that automatically enter codes into a personal card, the codes themselves have lost their original meaning. But remember that columns cannot be deleted from unified forms. Therefore, if you are not encoding information, do not remove the code windows, but simply leave them blank.

How to submit a 2-NDFL certificate to the Federal Tax Service

You can submit 2-NDFL certificates to the Federal Tax Service in paper form only if you submit information for no more than 25 people (clause 2 of Article 230 of the Tax Code of the Russian Federation). This can be done by visiting the tax office in person (through a representative) or by sending certificates by mail (clause 3 of the Procedure, approved by Order of the Federal Tax Service dated September 16, 2011 No. ММВ-7-3/ [email protected] ; hereinafter referred to as the Submission Procedure).

If you need to submit more than 25 certificates, you need to do this electronically (clause 2 of article 230 of the Tax Code of the Russian Federation, clause 6 of the Submission Procedure):

• or via telecommunication channels using a qualified electronic signature;
• or on electronic media (flash cards, floppy disks, CDs or DVDs), presented in person (through a representative) or by post.

In this case, the information that you submit on paper or electronic media must be accompanied by a register on paper in two copies (clause 6, 15 of the Submission Procedure). The register form is given in Appendix No. 1 to the Submission Procedure.

Data on the first part of the application

The subject of the contract determines the contents of the first part. When the auction documentation has special means of individualization, for example, a trademark, this also affects the content of the application.

Mandatory requirements for the first part of the application are written in parts 3 and 4 of Article 66 44-FZ. At least one component must be met:

• the auction participant agrees to fulfill all the conditions of the government contract;

• certain indicators on the technical part of the goods supplied in the required volume;

• indicate the presence of a distinctive (trademark) mark when present.

If the subject of the procurement is expressed in the provision of services, the first part of the application reflects the positive decision of the contractor to provide services of acceptable quality according to the required deadline.

Consent is given by the participant using electronic means, directly on the electronic platform.

The customer may respond negatively to the application already at the first stage due to:

• Lack of information required for the first part of the application;

• The products offered by the supplier do not satisfy the request for competition documentation.

The commission considers the first parts of applications no more than 7 days from the end of admission. The results are displayed in a special document called a protocol for reviewing the first parts of applications.

It is published in the unified information system for state and municipal procurement no later than the date of completion of consideration of the first part of the application. Passing these stages entails further consideration of the second part of the application.

When questions arise during the registration process, you can find out the answers to them for free from our specialist by phone or through feedback at a time convenient for you.

How to give it to an employee

There are no established ways to transfer a 2-NDFL certificate with sign 2 to an employee. The main thing here is that you have evidence of fulfilling such a duty. Thus, you can transfer information to him personally against signature or by registered mail with notification.

So that the employee understands what such a message means, it would not be amiss to explain to him in the covering letter that (letter of the Ministry of Finance dated March 12, 2013 No. 03-04-06/7337):

• no later than 05/02/2017 he needs to submit to his Federal Tax Service a personal income tax declaration for 2016 (clause 1 of article 229, article 6.1 of the Tax Code of the Russian Federation);
• no later than July 17, 2017, he needs to pay to the budget the amount of tax indicated in the 2-NDFL certificate received from you (clause 4 of article 228, article 6.1 of the Tax Code of the Russian Federation).

Do you need a 2-NDFL certificate with feature 1?

The fact that you have submitted a 2-NDFL certificate for an employee with feature 2 does not mean that you now do not need to submit a 2-NDFL certificate for him with feature 1.

The 2-NDFL certificate with sign 1 indicates information about all the income of an individual for the past year, so the 2-NDFL certificate with sign 2 does not replace it in any way, and it must be submitted (letter from the Ministry of Finance dated December 1, 2014 No. 03-04-06/ 61283, dated December 29, 2011 No. 03-04-06/6-363). Moreover, it must indicate, among other things, the data reflected earlier in the 2-NDFL certificate with feature 2.

Oksana Dobrova,
accounting and taxation expert