Certificate of income. Sample filling for 2021-2022

Who submits 2-NDFL “Certificate of income and tax amounts of an individual” to the tax office

This form is needed to provide information about the income of employees and the amounts of personal income tax withheld from them to the Federal Tax Service. Additionally, the employer must issue a certificate upon request of the employee. A 2-NDFL certificate is drawn up for each individual who received a salary, income or other payments from an organization or entrepreneur. It is rented out by organizations that pay income to individuals. The employer in this case is the tax agent - withholds and transfers personal income tax to the tax office.

There are exceptions to this rule:

You paid the individual only income that is not subject to personal income tax. For example, they gave a gift worth up to 4,000 rubles and did not pay anything else;
You paid income to individuals without being a tax agent. For example, they bought a car or a garage from citizens, or paid for the work of an individual entrepreneur, self-employed person, private notary, etc.
You accrued income to an individual, but at the time of submitting the certificate you have not yet paid it. In this case, you will need to submit an updated 6-NDFL with an attachment for the period of income accrual.

There is no need to submit a zero certificate for 6-NDFL. For example, they are not represented by organizations that did not operate and did not pay remuneration to employees or paid only non-personal income tax amounts. This is due to the fact that only tax agents submit the certificate, and the above categories do not apply to them.

Income certificates and other documents are available in the Kontur.Accounting web service. The service itself will draw up a certificate based on employee data.

Income codes in certificate 2-NDFL in 2018

Revenue code	Name of income
1010	Dividends
1011	Interest (except for interest on mortgage-backed bonds issued before 01/01/2007, income in the form of interest received on bank deposits, and income received upon redemption of a bill of exchange), including discount received on a debt obligation of any type
1110	Interest on mortgage-backed bonds issued before 01/01/2007
1120	Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before 01/01/2007
1200	Income received in the form of other insurance payments under insurance contracts
1201	Income received in the form of insurance payments under insurance contracts in the form of payment for the cost of sanatorium and resort vouchers
1202	Income received in the form of insurance payments under voluntary life insurance contracts (except for voluntary pension insurance contracts) in the case of payments related to the survival of the insured person to a certain age or period, or in the event of the occurrence of another event (except for early termination of contracts), in part of the excess of the amounts of insurance premiums paid by the taxpayer, increased by the amount calculated by sequentially summing the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract to the day of the end of each year of validity of such a voluntary life insurance contract (inclusive), and the average annual refinancing rate in force in the corresponding year Central Bank of the Russian Federation
1203	Income received in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance for damage to the property of third parties and (or) civil liability insurance of vehicle owners) in terms of excess of the market value of the insured property in the event of loss or destruction of the insured property, or expenses necessary to carry out repairs (restoration) of this property (if repairs were not carried out), or the cost of repairs (restoration) of this property (if repairs were carried out), increased by the amount of insurance premiums paid to insure this property
1211	Income received in the form of amounts of insurance premiums under insurance contracts, if these amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs who are not employers in relation to those individuals for whom they make insurance premiums
1212	Income in the form of cash (redemption) amounts paid under voluntary life insurance contracts, subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary life insurance contracts
1213	Income in the form of cash (redemption) amounts paid under voluntary pension insurance contracts and subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary pension insurance contracts
1215	Income in the form of cash (redemption) amounts paid under non-state pension agreements and subject to payment in accordance with the insurance rules and terms of the agreements upon early termination of non-state pension agreements
1219	Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of the voluntary pension insurance agreement
1220	Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of non-state pension provision
1240	Amounts of pensions paid under non-state pension agreements concluded by organizations and other employers with Russian non-state pension funds, as well as amounts of pensions paid under non-state pension agreements concluded by individuals with Russian non-state funds in favor of other persons
1300	Income received from the use of copyright or other related rights
1301	Income received from the alienation of copyright or other related rights
1400	Income received from the rental or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks)
1530	Income received from transactions with securities traded on the organized securities market
1531	Income from transactions with securities not traded on the organized securities market
1532	Income from operations with financial instruments of futures transactions that are traded on an organized market and the underlying asset of which is securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices
1533	Income from operations with financial instruments of futures transactions not traded on the organized securities market
1535	Income from operations with financial instruments of futures transactions that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices
1536	Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities
1537	Income in the form of interest on a loan received from a set of repo transactions
1538	Income in the form of interest received in the tax period under a set of loan agreements
1539	Income from operations related to the opening of a short position that is the object of repo operations
1540	Income received from the sale of participation shares in the authorized capital of organizations
1541	Income received as a result of the exchange of securities transferred under the first part of the repo
1542	Income in the form of the actual value of a share in the authorized capital of an organization, paid when a participant leaves the organization
1543	Income from transactions accounted for on an individual investment account
1550	Income received by a taxpayer upon assignment of rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction)
2000	Remuneration received by a taxpayer for performing labor or other duties; salary and other taxable payments to military personnel and equivalent categories of individuals (except for payments under civil contracts)
2001	Directors' remuneration and other similar payments received by members of the organization's governing body (board of directors or other similar body)
2010	Payments under civil contracts (except for royalties)
2012	Amounts of vacation payments
2201	Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus
2202	Author's fees (rewards) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design
2203	Author's fees (rewards) for the creation of works of sculpture, monumental decorative painting, decorative and applied and design art, easel painting, theatrical and film set art and graphics, made in various techniques
2204	Copyright royalties (rewards) for the creation of audiovisual works (video, television and cinema films)
2205	Author's fees (rewards) for the creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, television and video films and theatrical productions
2206	Copyright royalties (rewards) for the creation of other musical works, including those prepared for publication
2207	Author's fees (rewards) for the performance of works of literature and art
2208	Copyrights (rewards) for the creation of scientific works and developments
2209	Royalties for discoveries, inventions, utility models, industrial designs
2210	Remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs
2300	Temporary disability benefit
2400	Income received from the rental or other use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation, as well as fines and other sanctions for idle time (delay) of such vehicles at loading (unloading) points ); income received from the rental or other use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks
2510	Payment for the taxpayer by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer
2520	Income received by a taxpayer in kind, in the form of full or partial payment for goods, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer
2530	Payment in kind
2610	Material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs
2630	Material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer
2640	Material benefit received from the acquisition of securities
2641	Material benefits received from the acquisition of financial instruments of forward transactions
2710	Financial assistance (with the exception of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age, financial assistance provided to disabled people by public organizations of disabled people, and one-time financial assistance provided by employers to employees ( parents, adoptive parents, guardians) at the birth (adoption) of a child)
2720	Cost of gifts
2730	The cost of prizes in cash and in kind received at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government
2740	The cost of winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services
2750	The cost of prizes in cash and in kind received at competitions and competitions held not in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government and not for the purpose of advertising goods (works and services)
2760	Financial assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age
2761	Financial assistance provided to disabled people by public organizations of disabled people
2762	Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child
2770	Reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician
2780	Reimbursement (payment) of the cost of medications purchased by the taxpayer (for the taxpayer), prescribed by the attending physician, in other cases not falling under paragraph 28 of Article 217 of the Tax Code of the Russian Federation
2790	The amount of assistance (in cash and in kind), as well as the value of gifts received by veterans of the Great Patriotic War, disabled people of the Great Patriotic War, widows of military personnel who died during the war with Finland, the Great Patriotic War, the war with Japan, widows of deceased disabled people of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as former minor prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War
2791	Income received by employees in kind as wages from organizations - agricultural producers, determined in accordance with paragraph 2 of Article 3462 of the Tax Code of the Russian Federation, peasant (farm) farms in the form of agricultural products of their own production and (or) works (services) , performed (rendered) by such organizations and peasant (farm) farms in the interests of the employee, property rights transferred by these organizations and peasant (farm) farms to the employee
2800	Interest (discount) received upon payment of a bill presented for payment
2900	Income received from transactions with foreign currency
3010	Winnings paid by organizers of lotteries, sweepstakes and other risk-based games (including using slot machines)
3020	Income in the form of interest received on bank deposits
3022	Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative
4800	Other income

Deadlines and procedure for submitting a certificate to the tax office

In 2022, companies must submit a certificate of income and personal tax amounts to the tax office as part of 6-NDFL, but not every quarter, but once a year. That is, the certificate must be completed based on the results of 2022 and submitted to the tax office before March 1, 2022.

The 6-NDFL calculation along with the certificate must be sent to the department where the organization or individual entrepreneur is listed as a taxpayer. Those with more than 10 employees submit 6-NDFL calculations and certificates only electronically. Organizations and individual entrepreneurs with 10 employees or less can choose the form of delivery - paper or electronic.

Separate rules apply to organizations with several separate divisions:

Legal entities whose parent organization is located in one municipality, and separate divisions in another, receive the right to choose one inspection in the municipality to which they will submit reports on all separate divisions.
Legal entities whose head and separate divisions are located in the same municipality can report to the tax office at the place of registration of the head division.

To use this right, you need to inform about your choice before January 1st to all tax inspectorates with which the organization’s divisions are registered. The decision cannot be changed during the year. A new notification is provided to the tax office only if the number of segregations changes or other changes occur that affect the reporting procedure.

Why do you need an income certificate?

The function that a certificate of income of an individual performs is to inform authorized bodies and organizations (for example, banks) about the amount of citizens’ earnings and the amount of tax withheld from it.
Drawing up this document is one of the main tasks of any accountant who deals with payroll issues. Until 2022, this document was called 2-NDFL, and, in addition to handing it over to employees, tax agents annually prepared it and submitted it to the Federal Tax Service for all employees of the organization. Now the situation has changed. There is no longer a separate 2-personal income tax. For reporting purposes, it was included in the 6-NDFL calculation. By Order of the Federal Tax Service No. ED-7-11/ [email protected] dated October 15, 2020, a new form of certificate 2-NDFL was approved in 2022 for delivery to taxpayers. It is called “Certificate of income and tax amounts of an individual.” But the functionality of the document, its purpose and the requirements for its issuance have not changed.

IMPORTANT!

We look at the Order of the Federal Tax Service No. ED-7-11 / [email protected] dated September 28, 2021, what changes are in 2-NDFL in 2022 - from 01/01/2022, an updated form for calculating 6-NDFL and certificates of income and taxes of individuals is in effect. The calculation for the 4th quarter of 2022, together with reference applications, must be submitted using a new form.

ConsultantPlus experts analyzed the latest changes in the 2-NDFL form and compiled new samples. Use these instructions for free.

When is it necessary to issue a 2-NDFL certificate to an employee?

Often banks and other organizations use the 2-NDFL certificate to find out about a person’s income and solvency. It may be needed, for example:

upon dismissal, to convey to the next employer information about the standard deductions provided;
to receive a standard, property or social deduction from the Federal Tax Service at the end of the year;
to confirm income from the bank when receiving a loan;
when contacting embassies to obtain a visa;
in other cases: to calculate a pension, when adopting a child or participating in various legal proceedings (especially regarding the resolution of labor disputes), when calculating the amount of alimony payments and other payments.

The tax agent is obliged to issue a certificate if an individual has submitted a corresponding application. Not only employed employees, but also former employees and other individuals who received payments from a tax agent can request a certificate. The form of such a certificate of income for 2022 is approved by Appendix No. 4 to Order of the Federal Tax Service of Russia dated October 15, 2020 N ED-7-11 / [email protected] But if an employee requests information for 2022 and earlier periods, the certificate must be issued according to that form that was in effect at that time. For 2022 and 2022, it was approved by Appendix No. 5 to the order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

Compared to the form that is submitted to the tax office and was previously issued to employees, the income certificate for employees for 2021 is slightly simplified. Information about the number, attribute of the certificate, and notifications for deductions is excluded from it. However, a section with information about the tax agent has been added.

If an employee, including a former employee, has applied for a certificate of income, it must be issued within 3 working days, in accordance with Article 62 of the Labor Code of the Russian Federation. The certificate must be signed by the manager. If an employee resigns, then the certificate must be issued on the last day of his work. For other income recipients, the period for issuing a certificate upon application is up to 30 working days.

Who needs a 2-NDFL certificate and why, and where it may be required

There are several categories of individuals and legal entities who deal with certificates:

tax agents;
individual entrepreneurs (IP);
working citizens;
unemployed individuals.

Let's take a closer look at the features of handling Form 2 of personal income tax.

Tax agents

A legal entity or individual entrepreneur acts as a tax agent, which concludes employment contracts with employees, provides the staff with the opportunity to perform their job duties and pays them for their work. At the same time, the tax agent is obliged to withhold personal income tax from the income paid, transfer it to the budget of the Russian Federation, and report this to the tax authorities. Personal income tax certificate 2 serves as such a report.

The process of submitting a certificate to the tax office by a legal entity

Most often, reference data is generated in the accounting program “1C: Salaries and Personnel Management”. Finished documents are uploaded and sent to the tax office in electronic form (for example, using the free software of the Federal Tax Service Inspectorate “Taxpayer of Legal Entities”), or printed and submitted on paper. When submitted in printed form, a special list is attached to the certificates - a register, which indicates information about the employer, the number of certificates submitted, and information about employees. One copy of the register is submitted to the Federal Tax Service along with certificates, the second is returned to the organization.

From January 1, 2022, paper reporting is allowed only to those companies and individual entrepreneurs that pay income to employees of 10 or fewer people. All other enterprises (with more than 10 employees) are required to submit information using electronic document management.

Important addition! The possibility of submitting documents to the Federal Tax Service on electronic media (disks, flash drives, floppy disks) has been cancelled. There are only three reporting options available:

personally visit the inspection;
use mail;
send certificates using the electronic document management system.

Let's continue the example: in March 2022, the trade and service accountant submitted reports for 2022 on Form 2 Personal Income Tax in paper version; this was allowed by the number of employees - 22 people. According to the new rules, since the company has more than 10 employees in 2022, the accountant is required to submit personal income tax certificates for 2022 through electronic communication channels.

What does a 2-NDFL certificate look like?

The 2-NDFL certificate has a machine-oriented form and is intended for employers who report on paper. The new form should speed up the data processing process, as it will automate the scanning, recognition and digitization of received certificates.

A certificate of income and tax amounts for an individual in 2022 consists of two parts:

“Certificate of income and tax amounts of an individual” includes information about the tax agent and four sections:
Section 1. “Data about the individual who is the recipient of the income.” Fill in your full name, tax identification number, taxpayer status, country code, passport details.
Section 2. “Total amounts of income and tax based on the results of the tax period.” Enter the tax rate, the total amount of taxable income, highlight the tax base, indicate the calculated and withheld tax amount.
Section 3. “Standard, social and property tax deductions.” Indicate the deduction code and amount, and additionally enter information about the notification.
Section 4. “The amount of income from which tax has not been withheld by the tax agent, and the amount of tax not withheld.” Indicate the amount of income from which tax was not withheld and the amount that was not withheld.

2. Appendix to the certificate “Information on income and corresponding deductions by month of the tax period.” Indicate the certificate number, reporting year 2022, tax rate and fill in the data by month. Take income codes from Appendix 1 to the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387, deduction codes from Appendix 2 to the same Federal Tax Service order. Please note that standard, social and property deductions are not included in the application, as they are shown in section 3 of the help.

If a company employee has income that is taxed at rates other than 13%, they are displayed in separate sections. The amount of tax on this income is also indicated separately.

2-NDFL - what is it?

Certificate 2-NDFL reflects the amount of income received by an individual for the past year, as well as the amount of income tax calculated from the entire amount of earnings, withheld and transferred to the tax authorities. Help may be needed in two cases:

For its main purpose - for submission to the tax authorities;
Upon application of an individual, the latter receives a certificate in hand and submits it to the authority of interest.

The document must be submitted to the tax authorities not only upon payment of personal income tax; tax agents also notify of the impossibility of withholding tax (no later than two months after the completion of the declaration campaign). Let’s take a closer look at why an individual might need a certificate.

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Procedure for filling out 2-NDFL for 2022

Requirements for filling. The following is not allowed in the Filling Procedure:

make corrections using a proofreader;
print on both sides and staple sheets;
use colored ink other than black, violet and blue;
enter negative numbers on the certificate.

We recommend filling out the certificate in the following sequence: General part → Section 1 → Appendix on deductions → Section 3 → Section 2 → Section 4.

a common part

— indicate the INN and KPP of the tax agent. Individual entrepreneurs and private practice specialists indicate only the TIN. In the “Certificate number” field, enter its unique number for the reporting period. In the “Correction number” field, enter 00 for the primary certificate, 01 for the first corrective certificate, 02 for the second, and so on. For a cancellation certificate, enter code 99.

Section 1 - enter the taxpayer’s personal data: TIN, full name, status, date of birth, citizenship, series and passport number.

Appendix to the certificate - fill out separately for each personal income tax rate. Please indicate the relevant certificate number and tax rate. In 2022, the standard tax rate for residents is 13% and for non-residents it is 30%. Line by line, indicate the employee’s income with codes and deductions that reduce the tax base.

Income codes in 2-NDFL in 2022

Section 3 - Enter deduction information. Don’t forget to indicate the notification code: “1” for property deductions, “2” for social deductions, “3” for notification of tax reduction on fixed advance payments. Follow the rules:

Enter each deduction on a separate line;
amounts for one deduction code can be combined;
for the same amounts of deductions with different codes, fill in separate cells;
if there are not enough lines, fill out several sheets, filling out the header of the document and the deductions section.

Section 2 - must be completed separately for each personal income tax rate. Enter your income, tax base, amount of calculated, withheld and paid personal income tax.

The total amount of income is the amount of income in its pure form, excluding deductions and deductions;
Tax base - the indicator for the line “total amount of income” excluding deductions;
Personal income tax accrued - calculated as Tax base × Tax rate;
The amount of fixed advance payments is only for foreign workers who work under a patent;
Personal income tax withheld - the amount withheld from the taxpayer’s income;
Tax transferred - the amount of personal income tax paid to the budget for the year;
Over-withheld tax is an overpayment of personal income tax or an over-withheld amount that the tax agent did not return to the taxpayer.

Section 4 - completed if the tax was not withheld. Indicate the amount of income from which tax was not withheld and the amount that was not withheld. A separate section is filled out for each personal income tax rate.

Income certificates and other documents are available in the Kontur.Accounting web service. The service itself will draw up a certificate based on employee data.

New control ratios for 2-NDFL in 2022

Since 2-NDFL became an annex to 6-NDFL, the control ratios have changed significantly. Firstly, most of them have become internal documents, since previously they mainly compared the indicators of 2-NDFL and 6-NDFL. New ratios are given in letter dated March 23, 2021 No. BS-4-11/ [email protected]

If the control ratios are violated, the employer will receive a notification from the tax authorities about the identified inconsistencies with a requirement to provide explanations or make corrections within 5 days.

Changes to 2-NDFL in 2022

A deduction for expenses on physical education and health services has been approved.

Citizens and their children under the age of 18 can receive a new social deduction if the service is included in a special list. At the same time, the individual entrepreneur or organization that provided it must also be included in the list approved by the Ministry of Sports (Article 1 of Federal Law No. 88-FZ dated 04/05/2021).

The procedure for assessing personal income tax for payment (compensation) for vouchers has been revised . From January 1, 2022, personal income tax will not be withheld if an employee is compensated for the cost of a voucher for a child who has not reached 18 years of age or 24 years of age for full-time study. The condition that the voucher must be taken into account when calculating income tax is also canceled so that compensation for it can be exempted from personal income tax (Article 1 of Federal Law No. 8-FZ of February 17, 2021).

Merger of 6-NDFL and 2-NDFL. It is valid from reporting for 2022 (clause “a”, clause 19, article 2 of Law No. 325-FZ dated September 29, 2019). Instead of form 2-NDFL, tax agents will attach to the calculation of 6-NDFL a certificate of income and tax amounts of an individual. The new application will not contain information about the tax agent and the reporting year. Section 3 will be supplemented with several fields for information about notifications from the inspectorate, and instead of the field “Amount of tax not withheld by the tax agent,” a whole new section 4 will appear.

Progressive personal income tax rate . From January 1, 2022, a progressive tax rate was introduced. If the taxpayer’s income for the year did not exceed 5 million rubles, then it is taxed at the old rate of 13%, if it exceeded it, then 650,000 rubles + 15% of the excess amount. In 2022 and 2022, employers will look at each tax base, such as wages and dividends separately. If the limit for each tax base is met, the 15% rate will not be applied to it.

New procedure for calculating personal income tax on interest on deposits . From January 1, interest on deposits is subject to personal income tax of 13% if they exceed the non-taxable minimum (1,000,000 rubles × the Central Bank rate as of January 1 of the corresponding year). The tax base is the excess of the amount of income over the non-taxable amount.

Fines for violations when submitting Certificates of income and tax amounts

Failure to submit certificates as part of 6-NDFL is the basis for prosecution under Art. 126 of the Tax Code of the Russian Federation for failure to provide information necessary for tax control. The fine for each certificate not submitted on time will be 200 rubles per organization or individual entrepreneur. An additional administrative fine in the amount of 300 to 500 rubles can be imposed on the head of the organization, the chief accountant or other official (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If errors are found in the certificates (for example, an incorrect TIN, amount of income, code, etc.), then the organization or individual entrepreneur will be held liable for taxation and will be fined 500 rubles for each incorrect certificate. A fine can be avoided if you submit an updated certificate before the tax office finds the error.

Form 6-NDFL and print income certificates in Kontur.Accounting - a convenient online service for maintaining accounting and sending reports via the Internet. Easily keep records, pay salaries, submit reports online and benefit from the support of our experts. The first 14 days of work are free.

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Responsibility for failure to submit 2-NDFL

Regardless of how and by whom the 6-NDFL report was filled out, and for earlier periods the 2-NDFL certificate (online or using software), as well as how the enterprise is obliged to submit reports (on paper or electronically) , responsibility for its failure to submit or untimely submission rests (in accordance with Article 126 of the Tax Code of the Russian Federation) with the tax agent. Since 2016, the list of sanctions has been supplemented by Art. 126.1 of the Tax Code of the Russian Federation, which provides for liability for the unreliability of information submitted by a tax agent to the Federal Tax Service.

For more information about liability for errors in personal income tax reporting, see here