Failure to withhold personal income tax as a result of a calculation error
In case of an error with the calculation, you must withhold tax until the end of the year from the next cash payments to an individual.
If there is no such possibility before the end of the year (for example, an error in the calculations was discovered in December), the individual must be informed about the impossibility of withholding tax and his tax office (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation). At the same time, they can be fined for failure to withhold only if the individual had the opportunity to withhold tax when paying income. If there was no such opportunity (for example, the income was paid in kind), then it cannot be held accountable. But if such an opportunity arose before the end of the year, and the tax agent still did not withhold the tax, in this case he also faces a fine (Article 123 of the Tax Code of the Russian Federation, paragraph 21 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
If personal income tax is not withheld from payments to a dismissed employee upon final settlement with him and no payments were made to him by the end of the year, the organization should also send a message about the impossibility of withholding personal income tax to the inspectorate and this employee (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation ).
Deadline for filing 2-NDFL
If the 2-NDFL certificate reflects information about income from which tax is not withheld, then the deadline for its submission differs from the usual certificate, namely, until March 1 of the following reporting year (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation, section II Procedure for filling out certificate 2-NDFL).
In case of violation of the deadline for submitting a certificate, inspectors may impose a fine of 200 rubles for each certificate.
If the last day of the deadline falls on a weekend, then the last day for submitting the 2-NDFL certificate will be the next next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
Fine for 2-NDFL 2016
Organizations that are tax agents for personal income tax must submit to their Federal Tax Service certificates in form 2-NDFL based on the results of each tax period - calendar year (Article 216 of the Tax Code of the Russian Federation) no later than April 1 of the following calendar year (clause 2 of Article 230 of the Tax Code of the Russian Federation ). And if the organization paid income to individuals from which personal income tax was not withheld, then certificates with information about them must be submitted no later than March 1 of the year following the reporting year (clause 5 of Article 226 of the Tax Code of the Russian Federation). By the way, in addition to the tax authorities, taxpayers – individuals in whose favor the income was paid – must also be notified about this income.
The Tax Code provides for liability for tax agents for personal income tax who have not submitted certificates in Form 2-NDFL to the inspectorate in a timely manner. The fine is 200 rubles. for each document not submitted, i.e. for each certificate not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation). Thus, if you submit certificates for 10 people late, the fine will be 2,000 rubles. (10 people x 200 rub.).
Who and how to send a message about the impossibility of retention
The peculiarity of issuing a 2-NDFL certificate when it is impossible to withhold tax is only that:
— in the “Sign” field, code 2 is indicated instead of the usual code 1. Sign “2” means that certificate 2-NDFL is submitted as a message to the tax inspectorate that income has been paid to an individual, but tax has not been withheld from it (clause 5 of Art. 226 Tax Code of the Russian Federation);
— in section 3 – the amount of income from which tax is not withheld;
- in section 5 - the amount of tax calculated but not withheld.
The form must be sent to:
- an individual from whose income personal income tax is not withheld;
- to the tax authority (clause 5 of article 226 of the Tax Code of the Russian Federation).
A message can be sent to an individual in any way that can confirm the fact and date of sending the message. The specific method is not defined by tax legislation. We recommend sending it by a valuable letter with a description of the attachment, or handing it in person and receiving a receipt on a copy of the document indicating the date of delivery.
The message is sent to the tax authority (clause 5 of Article 226, clause 2 of Article 230, clause 1 of Article 83 of the Tax Code of the Russian Federation):
- organization - at its location, and if the message is submitted in relation to a person working in its separate division - at the location of this division;
- individual entrepreneurs - to the inspectorate at their place of residence, and in relation to employees engaged in activities subject to UTII or PSN - to the tax authority at the place of registration in connection with the implementation of such activities.
The message can be submitted in the form of a paper document (in person or by post with a list of attachments) or in electronic form via telecommunication channels (clause 3 of the Procedure approved by Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3 / [email protected] ) .
After sending a message to the tax authority in form 2-NDFL with attribute “2”, at the end of the year, in general order, it is necessary to submit a certificate 2-NDFL with attribute “1” (Article 216, paragraph 2 of Article 230 of the Tax Code of the Russian Federation, paragraphs 1.1 clause 1 of the Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/ [email protected] , section II of the Procedure for filling out the 2-NDFL certificate, letter of the Federal Tax Service of the Russian Federation dated March 30, 2016 No. BS-4-11/5443).
If the 2-NDFL certificate will be submitted by the successor for the reorganized organization, then in accordance with the changes made by Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-11 / [email protected] , in the “Sign” field he should indicate “4” ( Chapter II of the Procedure for filling out the 2-NDFL certificate).
When and where to submit 6-NDFL
The calculation is a personal income tax report, which is generated based on the results of each reporting quarter. For the first half of 2022, the report must be sent to the Federal Tax Service no later than July 31. However, this day is Saturday, and therefore the deadline is postponed to the next working day, i.e. on August 2.
Companies and their separate divisions send 6-NDFL to the Federal Tax Service at the place of registration. At the same time, separate companies submit calculations at their location if they have bank accounts, as well as if they themselves calculate and pay wages to their employees. If the conditions are not met, then the separate division submits 6-NDFL at the place of registration of the head office.
Individual entrepreneurs submit calculations to the tax authorities at their registered address.
A fine will be imposed for any errors in 2-NDFL
Good afternoon, dear readers. The next tax year has ended, according to the results of which the company reports for all its employees to the Federal Tax Service.
And today we will talk about 2-NDFL certificates (When there are more than 25 employees, certificates are provided electronically. If there are less than 25 people, you can submit them on paper), more precisely, about the mistakes and mistakes made when submitting these certificates.
Types of errors in the 2-NDFL certificate
The first option is being late.
If the first of April has passed and you have not submitted certificates to the tax office (they are accepted by the Federal Tax Service according to the attached register), prepare to pay a fine.
If your certificates do not pass the entrance control for any reason (whether in paper or electronic form you report to the tax office) and there is no time left to correct the documents on time, then these 2-NDFL certificates will also be considered not provided.
During incoming control, the completion of all required fields of the document is checked.
Based on the results of the inspection, a protocol is issued or sent through the electronic document management operator, indicating the not accepted certificates and errors found in them.
The second option is, in fact, errors.
For example:
- There is a TIN, but for another person;
- A letter is missing from the surname;
- The street was renamed last year;
- Errors in rounding of income received, etc.
The 2-NDFL certificates accepted from you (entrepreneurs) are then subjected to a second (office) inspection. Tax inspectors check documents against databases to identify all inaccuracies and violations. Previously, it was enough to simply submit corrected documents. Since 2016, an accountant’s mistake began to cost 500 rubles for each certificate.
How to avoid fines
So what should we do? Wait for the desk audit report? Of course not. We submitted the initial certificates and met the allotted deadline. This means that two hundred rubles have already been “saved” for each employee.
Now, without haste, we check each document again. There is no specific deadline for submitting adjustments, but you must meet the deadline before receiving the results of the tax inspector’s desk audit.
Since 2016, there are two types of clarifying certificates:
- Cancelling;
- Corrective.
Canceling clarifying certificates
From the name itself it is clear that the meaning of this certificate is to cancel the one submitted earlier (the initial certificate 2-NDFL was simply superfluous). The updated certificate form now includes the “adjustment number” field.
When submitting the initial certificate, “00” is entered in the field. When submitting a cancellation certificate “99”. Next, you need to fill out section 1 “Data about the tax agent” and section 2 “Data about the individual - recipient of the income.” The remaining help topics are left blank
Corrective clarifying certificates
To correct the information submitted in the initial certificate, you need to submit a corrective one. In the “adjustment number” field, in this case, the numbers from “01” to “98” are entered, depending on what kind of correction is being made on the account.
The number of the corrective certificate corresponds to the primary one, but the date will be new. Any inaccuracy in the provided certificate leads to a whole chain of violations, and as a result, correctional documents.
Let's look at some of them:
Example 1. Field “taxpayer status”.
It would seem like such a small thing, because the amounts are written down, the tax is withheld, why bother? The “status” sign in the certificate is indicated as “1”, i.e. resident and employee tax is withheld at a rate of 13%.
note
We submit a corrective certificate 2-NDFL with attribute 1 and “non-resident taxpayer status (2).” But not only. The accountant cannot withhold the remaining 17% of personal income tax from the employee, since the reporting period has ended. Therefore, a certificate with attribute “2” is submitted. In which fields 1 and 2 are filled in similarly.
Field 3 indicates income that was not previously included in the tax base. In field five - the amount of calculated and not withheld tax.
Example 2. After submitting 2-NDFL reports, the accounting department discovered its mistake.
In honor of his fiftieth birthday, the employee was presented with a valuable gift in the amount of 5,000 rubles (exceeding the limit of 4,000 rubles). But the amount is 1000 rubles. was not taken into account as income and no tax was assessed. This means we submit a corrective certificate 2-NDFL with attribute “1”, where in the “income…” field we add the amount of this gift.
We recalculate the amount of the taxable base and calculated tax. We indicate the amount of personal income tax not withheld. Since you did not withhold tax for the gift, you need to fill out a certificate with attribute “2”, which also indicates the amount of personal income tax not withheld.
Example 3: Your company issued an interest-free loan (or simply forgave an unpaid statement) to an individual who is not an employee (maybe a contractor).
In this case, you must submit a 2-NDFL certificate with sign “2” for the amount of income received by this individual. And also inform the taxpayer in writing about his debt to the budget. However, it is necessary to clarify that there are no penalties for failure to report.
Example 4. It turns out that the accountant did not indicate the benefits available to the employee (deduction for minor children).
Thus, he withheld excess personal income tax from the employee. In this situation, you need to submit a corrective certificate, from which the amount of tax overpaid to the budget will be visible.
Example 5. An employee applied to his Federal Tax Service for a personal income tax refund.
After conducting a desk check, he was refused. The reason for the refusal is a discrepancy in the address. As a result, the employee did not receive his money on time. And you will have to pay a fine and submit a corrective certificate.
Deadline for submitting 2-NDFL in 2022, fines
The deadline for submitting 2-NDFL for 2022 is 2020
A certificate of income of individuals 2-NDFL is submitted within the time limits specified by the Tax Code of the Russian Federation. Tax agents submit to the tax authority at the place of their registration information on the income of individuals in Form 2-NDFL for 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 at certain times following the expired tax period. period, in form, formats and in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
The specified information is submitted by tax agents in electronic form via telecommunication channels or in paper form (on electronic media).
Deadlines for submitting form 2-NDFL certificate
At the end of the year, the tax agent is obliged to submit a 2-NDFL certificate to the inspectorate at any time:
- no later than March 1, a certificate with sign “2”. It is compiled for those individuals from whose income personal income tax cannot be withheld (for example, when giving gifts worth more than 4 thousand rubles to citizens who are not employees of the organization; clause 5 of Article 226 of the Tax Code of the Russian Federation);
- until April 1 with sign “1”. In this case, the amount of all income received by an individual over the past year is reported; tax base from which personal income tax is calculated.
- 2-NDFL certificate sample EXAMPLE OF COMPLETION form download An example of filling out the 2-NDFL certificate 2015 is given. Descriptions of the fields of the certificate are provided. A link to the 2nd personal income tax certificate is provided.
- Program Taxpayer Legal Entities 2022, 2022 The program is used for the taxpayer to prepare forms of tax and accounting documents, documents used in accounting for taxpayers, when submitted to the tax authorities.
- When you DO NOT NEED to submit 2-NDFL certificates Look at this table, maybe you don’t need to submit 2-NDFL certificates. Why do extra work?
- Should I issue a certificate in form 2-NDFL if there was no income?
Method of submitting 2-NDFL: electronically or on paper?
From January 1, 2016, tax agents who paid income to 25 people or more must submit 2-NDFL certificates electronically via telecommunications channels through an electronic document management operator. It will be impossible to use “flash drives” and “floppy disks”. If the tax agent transferred income in favor of less than 25 people during the tax period, then he will be able to submit 2-NDFL certificates “on paper”. Such changes are provided for in the new wording of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.
This amendment applies to reporting for 2015. And if in 2015 the tax agent paid income to 25 people or more, then you will only need to report for this year via the Internet.
Information about the impossibility of withholding personal income tax for 2022 will also need to be submitted electronically if the tax agent paid income to at least 25 individuals (clause 5 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation).
Penalties for failure to submit and errors in 2-NDFL
An error in passport data is not always a reason for a fine
For incorrect indication of the passport number and address of the “physicist” in the 2-NDFL certificates, the fine for providing false information is unlawful. True, there is one condition.
Inspectorate employees can hold a tax agent accountable for indicating inaccurate personal data of an individual only if, due to an inaccuracy, it is impossible to identify the individual indicated in the 2-NDFL certificate, for example, if the TIN is not indicated, there is no way to identify without a passport.
Timely submission of electronic certificates in form 2-NDFL, filled out with errors, does not entail a fine for failure to provide information
If the tax agent submitted 2-NDFL certificates via the Internet on time with errors, due to which the income information was recognized by the inspectorate as not submitted. In such a situation, it is impossible to fine him on the basis of paragraph 1 of Article 126 of the Tax Code of the Russian Federation, considers the AS of the West Siberian District in resolution dated January 22, 2016 No. A45-5348/2015.
Even if the tax agent corrects the error in 2-NDFL before April 1, but after it was discovered by the inspectorate, a fine cannot be avoided
In March 2016, the organization submitted to the inspection certificates in form 2-NDFL with sign “1”. During the inspection, inspectors discovered errors (in particular, incorrect TINs of some employees were indicated). Before April 1, that is, before the deadline for submitting certificates, the tax agent eliminated all the shortcomings and submitted corrective certificates. In this case, do inspectors have the right to fine the organization on the basis of Article 126.1 of the Tax Code of the Russian Federation for providing false information? Yes, you have the right, the Russian Ministry of Finance responded in letter dated June 30, 2016 No. 03-04-06/38424.
Questions and answers regarding the 2-NDFL certificate. Depending on where employees or other individuals receive income: at the head office or in a separate division. How to submit an updated 2-NDFL. Salaries were accrued during the reporting period, but not paid.
Electronic reporting 2022, Deadlines for submitting declarations in ELECTRONIC form A table is provided for reporting declarations, who and when submits reports and declarations only electronically via the Internet in 2020
Organization or individual entrepreneur? Why not in the organization? And the director? You should have set the payroll average to 1. If there were no payments, write a letter stating that there were no payments from which personal income tax was withheld in 2015, there were no employees. And take it to the tax office within the deadline for submitting 2-NDFL.
Read ADDITIONAL LINKS on the topic
An updated declaration can be submitted for any period.
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Signs in form 2-NDFL
Let’s assume that the company reporting personal income tax issued in 2022, i.e. in the reporting period, any non-cash prize to an individual. It is not possible to withhold tax in this case. How can this be reflected in the 2-NDFL certificate to avoid a fine? It is necessary no later than March 1, 2022 to submit to the Federal Tax Service and send to the individual a certificate in form 2-NDFL with sign 2 noted in it. It means that the tax agent organization failed to withhold the required amount from the payer. If tax is withheld, then indicator 1 is indicated.
The procedure for correcting errors in Help 2-NDFL
The procedure has established new rules for correcting errors, for which the “Adjustment number” field is provided in the header of the 2-NDFL Certificate:
- when drawing up the primary form of Certificate 2-NDFL, “00” is entered;
- when drawing up a corrective Certificate 2-NDFL, instead of the previously submitted one, a value one more than that indicated in the previous Certificate in form 2-NDFL (“01”, “02” and so on) is indicated;
- when drawing up a canceling Certificate 2-NDFL, the number “99” is entered instead of the previously submitted one.
The corrective form of Certificate 2-NDFL is submitted to correct errors in the primary form. And canceling - to cancel information that did not need to be submitted at all.
If, after sending Certificate 2-NDFL via telecommunication channels, it was not accepted by the tax authority (a protocol containing a description of format control errors was received), then it is necessary to submit not an adjustment, but a new certificate with the same number, indicated in the “Adjustment number” field. the value “00”, but indicating the new date. That is, there is no need to submit a correcting Certificate 2-NDFL, since for this individual the Certificate 2-NDFL was not accepted by the tax inspectorate and it is necessary to re-send the data (clause 14 of the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] ).
Help 2 Personal income tax: what will be the fine for failure to submit
Legal entities that paid wages to individuals during the reporting year. persons are required to submit report 2 to the Tax Inspectorate at the place of registration. The day of submission is determined by law in Article 230, paragraph 2; for 2022, the deadline for submitting personal income tax 2 is April 1, 2022.
If a business entity transferred profits to employees, but for unknown reasons could not withhold income tax, personal income tax certificate 2 is submitted a month earlier until March 1, this is regulated in Article 226, paragraph 5.
Otherwise, the organization faces a fine for failure to submit a 2nd personal income tax report, including account blocking. The fact that personal income tax has not been withheld is reported to the fiscal authorities and the information is forwarded to individuals. face.
In this article, we will consider the penalties and the extent to which the tax inspectorate applies to the counterparty.
Message about impossibility of withholding tax:
Fine for unreliable information in 2nd personal income tax
When creating a report, you must carefully fill out the data; before submitting it to the tax office, you should independently verify control compliance and compare the indicators with other reporting forms.
If an inspector finds false information in the certificate, sanctions in the amount of 500 rubles will be applied to the counterparty, this is reflected in Article 126.1, paragraph 1.
If a legal entity independently discovers an inaccuracy and submits a “clarification” to the tax office, the fine in this case will not be applied to paragraph 2 of the same article.
Remember that there are a number of points when the size of the penalty is reduced: these are technical errors that did not occur intentionally. The application of this norm is affected by the absence of debt from the counterparty to the treasury for other taxes, as well as the revision of the punishment and the business reputation of the organization.
What information is considered unreliable?
The regulations do not explain for what inaccuracies sanctions are applied to a business entity. If we approach it formally, then these are errors in the amount of earnings or income tax, and errors in the telephone number of a legal entity or the registered address of an employee, as well as for late issuance of a certificate. The situation is similar with the indication of incorrect abbreviations in Form 2 of the personal income tax.
The fiscal services published letter BS 3-11-590, where they explained the legality of collecting a fine for report 2 of personal income tax to article 126.1 for incorrectly indicating the employee’s TIN.
The following information presented in 2 personal income tax is considered unreliable:
Legal entities must report to the tax office on time, and first carefully check the information for each employee and the completion of the report fields. This will prevent the application of a fine to the counterparty of the management person.
What is the penalty for failure to submit 2 personal income taxes?
Material punishment for 2 personal income taxes in the form of a fine for failure to submit a report will be applied to the counterparty in the following cases:
- If 2 personal income tax declarations are submitted to the fiscal authorities not in relation to employees;
- if the representative of the legal entity responsible for generating the information did not submit certificate 2 of the personal income tax.
- the fine for an individual will be 100-300 rubles;
- a fine will be imposed on a legal entity in the amount of 300-500 rubles;
- fine for failure to submit for employees who work in the state. authorities, diplomatic or consular services, as well as for lawyers and attorneys, will be 500-1000 rubles.
- In 2 of the counterparty's reports, the passport information of the individual was incorrectly indicated. persons;
- in eight reports, the employee’s registration address was incorrect;
- 1 certificate contains the incorrect TIN number of the employee.
- For each declaration, a fine of 500 rubles. The fine amounted to 5,000 rubles.
- If primary information is generated, enter 00;
- if an updated calculation is submitted, then in each subsequent certificate the number is corrected in order, starting with 01 and so on;
- if a report is canceled instead of one submitted earlier, indicate the number 99.
If violations are identified by the Tax Inspectorate, a fine for errors will be applied; the amount of the amount is affected by the prevailing circumstances.
These sanctions are regulated by the Code of Administrative Offences, and the amount depends on the status of a legal entity or individual. faces:
For failure to submit a report, the tax office applies sanctions up to and including blocking the account. Before paying a fine for failure to submit the 2nd personal income tax declaration to the treasury, they submit a report to the Tax Inspectorate. In addition, the inspector will calculate a penalty for each day of delay; they are also paid simultaneously with the fine.
To ensure that a legal entity is not considered a malicious violator and is not held accountable, it is necessary to submit reports to the tax office on time in accordance with current legislation.
The fine is paid to the following BCC:
Blurred edges of unreliability
Not all errors in personal income tax certificate 2 will lead to the imposition of a fine on a legal entity. An organization cannot be punished for incorrectly indicating an employee’s address or incorrect passport information.
The recipient of the profit is identified by last name, first name, patronymic and TIN. If the tax authorities determine the amount of the penalty for such an offense, it will be unlawful and the decision will be appealed.
On the website of the Federal Tax Service on April 10, 2017, a similar complaint and comments from tax officials were published in No. SA 4-9-24731, and the response changes the previously accepted official letters. These clarifications apply to controversial situations in local fiscal authorities.
Wrongfully collected fine
The situation that caused such a resonance is the following:
The tax office fined the following for false data of the counterparty:
The counterparty protested the inspector’s decision and filed a complaint with the Federal Tax Service. Tax officials agreed with the legal entity’s arguments and canceled the punishment.
The Federal Tax Service clarified that penalties are not applied for all mistakes, but only for those that complicate tax control, for example, when it is impossible to identify an employee.
In this situation, the recipient is determined by TIN and last name, therefore it is unlawful to punish the company for the following incorrect information in 2nd personal income tax: specified old registration address or previous passport information.
Therefore, the higher organization canceled the fine of 5,000 rubles. and ordered only a penalty in the amount of 500 rubles. for an incorrect TIN.
Personal income tax declaration 2, submitted without errors:
Not all mistakes will lead to sanctions
If an organization believes that penalties have been unlawfully applied in relation to passport information or registered address of an individual. persons, appeal the action to the Federal Tax Service. When applying, please provide a link to the new tax explanation.
Additionally, indicate that the decision contradicts that published under the number CA 4-9-2471 on the official website. On the page, find the “Report non-compliance” button, follow this link and report the unlawful punishment, indicating the organization, tax office, details and decision.
The procedure for correcting errors in personal income tax certificate 2
The procedure for making changes to personal income tax declaration 2 is defined in MMV-7-11-485; it is established here that when correcting, indicate the adjustment number in the corresponding cell:
A corrective report is intended to correct information in an already submitted declaration, and a canceled report excludes the presented indicators for this individual. face.
If the declaration is submitted via a telecommunications channel, and a protocol describing errors is received, it means that the report was not received by the tax office. In this case, a new certificate is issued.
In the “Adjustment number” cell you should enter 00, and indicate the last date of formation. In other words, the inspectorate did not accept the certificate for this employee, and a new report must be submitted in accordance with IMV 7-3-576.
When making corrective changes after the acceptance of the Internal Revenue Service report, a new document is prepared, which indicates the number of the previously submitted declaration, the date being the day of the clarification. In the “Adjustment number” cell, indicate the next number in order, starting with 01 and so on.
It is allowed to submit an infinite number of updated forms for each individual. person, no punishment is provided for these corrections. In the “Adjustment number” field, if necessary, you need to report up to 98 times.
Example of updated calculation of personal income tax 2
The accountant, when generating personal income tax report 2 regarding the information of one professional employee who is not a resident of Russia, made a mistake and entered 1 in the “Status” field. This attribute is indicated only for residents. The accountant soon discovered the error on her own and submitted an adjustment, changing the status to number 2.
In the example of filling out the corrective personal income tax certificate 2, the fields that have been changed are marked with a marker.
Conclusion
When filling out personal income tax certificates 2, it is important to check the information before sending it to the tax office, including control relationships inside the report and with external declarations. If you find errors, do not wait for the inspector to find them during the inspection.
Submission of an updated certificate will relieve the company of penalties against both the legal entity and the employee. Before submitting corrective information, check your financial statements again, or better yet, submit your declarations on time without violating the law.
Responsibility for submitting certificates in Form 2-NDFL with errors
Organizations that are tax agents are required to submit to the tax authority at the place of their registration (clause 2 of Article 230 of the Tax Code of the Russian Federation) a certificate in form 2-NDFL (approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] ) annually no later than March 1 of the year following the expired tax period.
For the submission by a tax agent to the tax authority of documents containing false information, liability is provided in the form of a fine in the amount of 500 rubles. for each submitted document containing false information.
This responsibility also applies when submitting information in Form 2-NDFL with distorted amounts of income, taxes and tax deductions (clause 1 of Article 126.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated December 9, 2016 N SA-4-9/ [ email protected] , clause 3 of Letter of the Federal Tax Service of Russia dated 08/09/2016 N GD-4-11/14515).
Thus, if a tax agent does not submit an updated certificate in time to the tax authority in Form 2-NDFL, he may be issued a fine of 500 rubles. for each submitted document containing false information.
However, if unreliable information in the 2-NDFL certificate did not lead to non-calculation or incomplete calculation of the tax, adverse consequences for the budget, or violation of the rights of individuals, the tax agent may apply to the application of mitigating circumstances to him in accordance with clause 1 of Article 112 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515).
Holding accountable for an error in a certificate
In 2022, as before, liability for submitting a certificate with distorted data comes under clause 1 of Art. 126.1 of the Tax Code of the Russian Federation, which provides for the payment of a fine in the amount of 500 rubles. But before, a fine was received for every 2-NDFL with an error. We believe that now errors in several certificates will be classified as one violation - distortion of 6-NDFL calculation data. Accordingly, there will be only one fine of 500 rubles.
This responsibility does not apply if the tax agent independently identified the error and corrected it by submitting updated information before the distortion was identified by the inspectors (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
For information on where to get income codes to fill out the certificate, read the material “List of income codes in the 2-NDFL certificate (2012.4800, etc.).”
Recommendation from ConsultantPlus: We recommend filling out the 2-NDFL certificate in the following order: general part; section 1; Help appendix; section 3; section 2; section 4. Line-by-line filling algorithm, see K+. Trial full access to the K+ system can be obtained for free.
How to avoid liability for submitting false certificates in Form 2-NDFL
A tax agent is exempt from liability if he independently identifies errors and submits updated documents before the moment he learns that the tax authority has discovered that the information is unreliable.
That is, updated documents must be submitted by the tax agent before the tax authority requests explanations regarding the discovery of errors in the certificate in Form 2-NDFL (clause 2 of Article 126.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 30, 2016 N 03-04-06/38424 , Federal Tax Service of Russia dated July 19, 2016 N BS-4-11/13012).
Fine for false information in certificate 2-NDFL
Starting from January 1, 2016, the submission by a tax agent of certificates in Form 2-NDFL containing false information will entail a fine of 500 rubles for each submitted certificate containing such information (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).
Tax legislation does not operate with the concept of “unreliable information”. This gap is filled by explanations from tax authorities (Letters of the Federal Tax Service of the Russian Federation dated November 1, 2016 No. BS-4-11/20817, dated August 9, 2016 No. GD-4-11/14515, Ministry of Finance of the Russian Federation dated April 21, 2016 No. 03- 04-06/23193).
Important!
According to tax authorities, any completed information in Form 2-NDFL that does not correspond to reality can be classified as unreliable. These could be any errors made by the tax agent when filling out the relevant details (for example, in the taxpayer’s personal data, income and deduction codes, totals, etc.).
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 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 applies if an error is made in the indicators identifying individual taxpayers (TIN of an individual, last name, first name, patronymic, date of birth, passport details).
Before filing 2-NDFL for the year, tax officials recommend that the tax agent update the personal data of employees (Letter of the Federal Tax Service of the Russian Federation dated November 1, 2016 No. BS-4-11/20817).
The most common errors that lead to unreliable 2-NDFL information are TIN and deduction codes.
3.1. Errors in indicating employees' tax identification numbers
Section 2 of the certificate “Data about the individual - the recipient of the income” must reflect information, including the last name, first name, patronymic, as well as the TIN of the individual, the recipient of the income. This information is required to be filled out in accordance with Section IV of the Procedure.
If the tax agent incorrectly indicates the employee’s TIN in the 2-NDFL information provided, the tax agent faces a fine of 500 rubles (Letter 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 dated February 11, 2016 No. BS-4-11/ [email protected] ).
In practice, there are situations when the employer does not have information about the employee’s TIN. In this situation, you cannot fill in the TIN with arbitrary numbers (in this case the company will be fined), but it is better to leave the TIN field blank (Letter of the Ministry of Finance of the Russian Federation dated April 21, 2016 No. 03-04-06/23193). If the company enters 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] ).
In what form should the 2-NDFL adjustment be submitted?
The adjusted (updated) certificate 2-NDFL must be submitted in the form that was in force in the tax period for which the corresponding changes are made and this certificate is submitted (clause 5 of the Procedure for submitting information on the income of individuals and the amount of tax on personal income and messages about the impossibility of withholding tax, about the amounts of income from which tax was not withheld, and the amount of unwithheld tax on personal income, approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] ).
For example, if in 2022 you need to submit an adjustment for 2-personal income tax for 2022, then you must submit the corrective certificate in the form that was in force in 2017.
What can you be fined for?
A tax agent (organization or individual entrepreneur) may be held liable in the form of fines in two cases related to the timing:
- the calculation is not presented at all,
- payment was submitted late.
Tax penalties for organizations and individual entrepreneurs
The amount of financial sanctions for 2022 is 1 thousand rubles for each month of late payment. Thus, the fine for late submission of 6-NDFL, if the delay is 6 months, will be equal to 6 thousand rubles. This mechanism for calculating sanctions is specified in paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation.
Tax inspectors will impose a fine within 10 working days from the date the tax agent submitted the report. They are not required to wait until the end of the desk audit.
If you do not submit the payment within 10 days from the due date, the tax inspectorate also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia clarified this in a letter dated August 9, 2016 No. GD-4-11/14515.
If there is false information in 6-NDFL
The fine for each payment with false information is 500 rubles. But if you discovered an error and submitted an updated calculation before the tax inspectors noticed it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).
Inspectors may impose a fine due to any error in the calculation in Form 6-NDFL. Inaccuracy in income and deduction codes, total indicators. But in some cases, inspectors reduce the fine, citing mitigating circumstances (clause 1 of Article 112 of the Tax Code of the Russian Federation). These are cases when the tax agent, due to an error (Letter of the Federal Tax Service of Russia dated August 9, 2016 No. GD-4-11/14515):
- did not underestimate the tax;
- did not create adverse budgetary consequences;
- did not violate the rights of individuals.
What is considered as failure to submit a report?
Failure to submit a report will be considered if:
- failure by the employer to comply with such an obligation, including failure to submit separate reports for separate divisions>;
- delivery after the due date.
In relation to 6-NDFL, violations (not regarded as failure to submit) will also be considered:
- Inclusion of false information in the report. Responsibility for it will arise if the reporting person does not correct the report before the tax authority identifies this error (clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
- Violation of the method of reporting. Only those employers whose number of employees is less than 25 people can submit it on paper (Clause 2 of Article 230 of the Tax Code of the Russian Federation). The rest must report electronically.
Sanctions for failure to submit a report
The fine for 6-NDFL, not submitted or submitted late, is determined according to the rules of clause 1.2 of Art. 126 of the Tax Code of the Russian Federation. Its text prescribes a fine of 1,000 rubles. for each full or partial month, counted from the last day of the due date.
However, if the delay exceeds 10 working days, the violator may also be deprived of the opportunity to use a current account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
For unreliability of the data included in the calculation, the report submitter will be fined 500 rubles. in relation to one report with such data (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).
Violation of the method of submitting a report will result in a fine of 200 rubles. for each such report (Article 119.1 of the Tax Code of the Russian Federation).
In addition, it is possible to apply administrative sanctions to officials of the employer-organization. Their value will be from 300 to 500 rubles. for one person (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
How will they be punished for failure to submit a certificate in 2022?
Responsibility for failure to submit 2-NDFL from 01/01/2022
Starting with reporting for 2022 (that is, for the first time until 03/01/2022), 2-NDFL certificates are submitted to the Federal Tax Service not as an independent document, but as part of the annual calculation of 6-NDFL.
This is how they now submit both information about income and reports of the impossibility of withholding personal income tax. Since the certificates have become part (an appendix) to 6-NDFL, liability for failure to submit them will be applied within the framework of the norms that are provided for the calculation. There are several tax structures here:
- for late submission - 1000 rubles. for each full or partial month from the day established for the submission of the calculation until the day on which it was submitted (clause 1.2 of Article 126 of the Tax Code of the Russian Federation);
- errors and inaccurate information - 500 rubles. (clause 1 of article 126.1 of the Tax Code of the Russian Federation);
- violation of the method of presentation - 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).
There is also administrative responsibility under Art. 15.6 of the Administrative Code, according to which the offenses are:
- failure to submit (late submission) of information to the tax authorities;
- refusal to submit documents to the tax authorities;
- incomplete or distorted presentation of data.
For officials, a fine of 300 to 500 rubles is provided for this.
Read more about fines for violations of 6-NDFL in the Ready-made solution from ConsultantPlus. Trial access is available for free.
Based on this, it seems that now failure to file 2-NDFL (and the fine for it) can exist in two options:
- when 6-NDFL is not submitted at all - obviously, there will be a fine of 1000 rubles. for each month of delay;
- if 6-NDFL was submitted, but income certificates were not generated for all employees, in this case, we believe, we will be talking about false information in the calculation and a fine of 500 rubles.
Responsibility for failure to submit 2-NDFL for periods before 2021
If a tax agent untimely submitted to the tax authority a certificate of income of an individual in Form 2-NDFL until 2022, he was held accountable under clause 1 of Art. 126 of the Tax Code of the Russian Federation in the form of a fine of 200 rubles. for each document not submitted by him. They could also be fined under Art. 15.6 Code of Administrative Offences.
Since the income certificate was not a tax return, liability under Art. 119 of the Tax Code of the Russian Federation.
For a similar reason, due to failure to submit 2-NDFL, the taxpayer’s transactions on bank accounts could not be suspended (resolutions of the Federal Antimonopoly Service of the Moscow District dated January 10, 2008 No. KA-A40/12282-07, dated February 14, 2008 No. KA-A40/235-08) .
For information on how long an income certificate is valid, read this article.
If, based on the results of the declaration, you have tax to pay
If, based on the results of the declaration, you have tax to pay, but you have not filed a declaration, then:
1. According to Article 119 of the Tax Code of the Russian Federation (“Failure to submit a tax return”), you face a fine of 5% of the tax amount for each month of delay (starting from May 1), but not more than 30% of the total amount.
2. If you have not filed a declaration and also have not paid the tax by July 15, then you face a fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation (“Non-payment or incomplete payment of tax amounts (fees)”).
It is important to note here that this penalty can only be applied if the tax office has discovered non-payment of tax. If, before notifying the tax authority, you discovered it yourself, paid the tax and penalties, then the tax authority does not have the right to apply this fine to you.
Note: this same article of the tax code may entail a fine of 40% of the tax amount (instead of 20%) if the failure to pay was committed intentionally. However, in practice, it will be quite difficult to prove the intentionality of non-payment to the tax authority.
Please note that this fine can only be issued if the tax authority itself discovers that you have not filed a return. If you filed a declaration and paid the tax and penalties before he sent you a notice, he has no right to issue a fine for concealing income.
3. If you did not file a declaration and also did not pay the tax by July 15, then you will also have to pay an income tax penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each overdue day (after July 15).
4. If you had to pay tax in the amount of more than 900 thousand rubles. (for example, you sold an apartment received as an inheritance), but did not file a declaration and did not pay the tax by July 15, then you may also fall under Article 198 of the Criminal Code of the Russian Federation (Evasion of taxes and (or) fees from an individual).
Example: in 2022 Muromtsev A.I. inherited an apartment and immediately sold it for 3 million rubles. The amount of tax that Muromtsev had to pay upon sale: 3 million rubles x 13% = 390 thousand rubles. Muromtsev did not know that he had to file a return with the tax authority and pay income tax and, accordingly, did nothing.
At the end of July 2022, Muromtsev received a notification from the tax office that he must declare the sale of the apartment.
If Muromtsev immediately after receiving the notification files a declaration and pays the tax and penalties, then he only faces a fine of 5% of the tax for each overdue month after filing the declaration: 3 months (May, June, July) x 5% x 390 thousand rubles = 58,500 rubles.
If Muromtsev does not submit a declaration, then the tax authority will have the right to hold him accountable under Article 122 of the Tax Code of the Russian Federation and collect an additional fine of 20% of the tax amount (78 thousand rubles).
Mitigating circumstances to reduce 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 no less than two times compared to the amount established by the relevant article of the Tax Code of the Russian Federation.
In this case, the following circumstances are recognized as mitigating liability for committing a tax offense:
- committing an offense due to a combination of difficult personal or family circumstances; - committing an offense under the influence of threat or coercion or due to financial, official or other dependence;
- difficult financial situation of an individual held accountable for committing a tax offense;
- other circumstances that the court or tax authority considering the case may be recognized as mitigating liability (clause 1 of Article 112 of the Tax Code of the Russian Federation).
Thus, the list of mitigating circumstances is open-ended; they include any circumstances that the court or tax authority considering the case may be recognized as mitigating liability (Article 112 of the Tax Code of the Russian Federation).
From the analysis of this norm it follows that circumstances mitigating liability can be recognized as those that prevent a person from fulfilling the obligations 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 financiers, the qualification of the actions of a tax agent who made an error when filling out form 2-NDFL depends on the actual circumstances. The issue of bringing to liability must 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).
Important!
The presence of such circumstances should not be typical under normal conditions of business of the company. Tax officials must take into account the presence of mitigating circumstances in the event of providing false information, which did not lead to non-calculation or incomplete calculation of personal income tax, 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 dated 08/09/2016 No. GD-4-11/14515).
2-NDFL: fine for late submission
Reports to the Federal Tax Service in Form 2-NDFL are submitted within the following deadlines:
- Until April 1 of the year following the reporting year, if income tax was withheld from the employee’s income.
- Until March 1 of the year following the reporting year, if personal income tax was not withheld from the employee’s income.
Violating these deadlines is prohibited.
According to the Tax Code of the Russian Federation, Art. 126 clause 1, if 2-NDFL reporting is submitted untimely, a fine of 200 rubles is provided. for each document.
It is worth considering that for untimely submission or failure to provide a report at the request of the Federal Tax Service of Russia, the court may hold the violator administratively liable:
- in the amount of 100-300 rubles. — for individuals;
- in the amount of 300-500 rubles. — for officials (managers, their deputies and others).
Therefore, you should not neglect the rules specified in the legislation of the Russian Federation,
Penalty for failure to submit 2-NDFL
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Related publications
Obligations for the generation and timely submission of 2-NDFL certificates are assigned to tax agents, whose role is played by employers for employees. The form must be submitted to the regulatory authority after the end of each year (Article 216 of the Tax Code of the Russian Federation). If the employer does not fulfill its reporting function as a tax agent, it will be charged a fine for failure to submit 2-NDFL.
The deadline for sending documents to the Federal Tax Service is the same for all business entities - until April 1 of the year following the reporting period. An exception is notification of the tax authority about the income of employees from whom, in fact, it was not possible to withhold and pay tax. In this situation, the deadline for submission is reduced - the document must be generated and submitted before March 1 (justification - clause 5 of Article 226 of the Tax Code of the Russian Federation).
Penalty for failure to submit 2-NDFL
If the Federal Tax Service records the absence of final information on the income of one or more employees from a tax agent, the company or individual entrepreneur will be held accountable - they will be fined for each missing form. The 2-NDFL certificate does not apply to tax returns, therefore, in its absence, movement through the accounts of the tax agent cannot be stopped.
The fine for a 2-NDFL certificate that the tax agent forgot/did not want to submit, or submitted with a delay, is established by clause 1 of Art. 126 of the Tax Code of the Russian Federation. Its size is 200 rubles. for each document not submitted. For example, an employer forgot to generate a certificate for two employees dismissed at the beginning of the year, and their data was not included in the register. If discrepancies are detected, the Federal Tax Service will issue a fine in the amount of 400 rubles. (200 rub. x 2).
If the certificates were submitted, but the inspectors found inaccuracies in them, the tax agent will have to pay 500 rubles to the budget. for each unreliable document (justification - Article 126.1 of the Tax Code of the Russian Federation). The situation can be resolved without a fine if the enterprise or individual entrepreneur identifies the error before the tax authorities do it, that is, before the end of the desk audit. In this case, you must submit a corrective certificate.
The fine for 2-NDFL (2018) may be an element of administrative punishment of officials. In Art. 15.6 of the Code of Administrative Offenses of the Russian Federation provides for penalties for:
The amount of material sanctions within the framework of administrative measures for officials is in the range of 300-500 rubles. If the offense was the result of the action or inaction of a government employee or a notary, then they will be subject to a fine in the amount of 500 to 1000 rubles.
