Zero certificate 2-personal income tax: basic information, procedure and deadlines for submission

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The accountant’s task is to timely fill out and submit reports taking into account all changes made to the legislation. Since amendments to the Tax Code are regularly issued, it is important for an accountant to promptly respond to their adoption.

If an organization (IP) was recently registered or for some reason did not conduct business, the accountant may have a question: is it necessary to show zero income in 2-NDFL to the tax authorities.

Zero reporting may result if no wages were paid to employees during the year or if the organization does not have a single employee on staff. Also, achieving zero reporting is possible if all the company’s employees, due to economic circumstances, were sent on vacation without pay for a long period.

Usually, zero staff income indicates the futility of the company’s existence, which is a signal for tax inspectors to stop business. Also see “Submitting LLC zero reporting.”

Can an LLC exist without employees?

The company does not necessarily have to have employees. But, according to lawyers, at least the director remains. Someone has to sign reports and enter into contracts. By this logic, if there is a director’s signature, then he must be listed as an employee of the organization and receive a salary. When the organization is not functioning, the director can be sent on vacation or placed part-time to save on salary.

A more interesting situation is when the organization is led by the same person who founded it. Is it necessary to enter into an employment contract with the sole founder of the company who intends to serve as a director? If yes, then the existence of an LLC without employees is impossible in principle. The issue of the employment contract with the owner-manager has been controversial for 20 years. The approach of regulatory authorities to answering this question has changed several times.

In 2002, the Labor Code established the mandatory written form of an employment contract with all employees without exception, including the owners of the organization. However, Rostrud, relying on Article 273 of the Labor Code of the Russian Federation, objected: the sole founder cannot be an employee of the organization, therefore there is no need to conclude an employment contract with him. This is explained by the fact that one person cannot enter into a bilateral agreement with himself.

A similar point of view was later expressed by the Ministry of Health and Social Development, which is superior to Rostrud. However, less than a year had passed before the ministry changed its mind, and in a letter dated 2010 it expressed the opposite position. Now this ministry does not exist at all, and its successor, the Ministry of Labor, remains silent for now.

Tax object

To prepare reports in Form 2-NDFL, it is necessary to correctly calculate the tax. And for this, first of all, it is necessary to correctly determine the object of taxation for income tax.

The law recognizes as an object income that was received by an individual - a taxpayer. For residents of the Russian Federation, the object is any enrichment. For non-residents - only the one received from sources in Russia. In general, taxes should only be paid on those incomes that are subject to taxation. See “Calculating income tax.”

Do I need to submit zero 6-personal income tax reporting?

• It is compiled quarterly and includes data on an accrual basis. Moreover, section 1 in 6-NDFL forms data for the period from the beginning of the year, and section 2 - only data from the last quarter of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650).
• Contains generalized figures of accruals in relation to employee income and related personal income tax.

Employers who have employees to whom they pay income must submit it, as well as 2-NDFL reporting (clause

What income should be taxed?

The Tax Code defines a list of income that is subject to taxation. These include:

• remuneration for work performed or services provided;
• interest and dividends received by an individual;
• income from property rental;
• income from the sale of property.

The list of income can be supplemented, as it is open.

The following income is not subject to personal income tax:

• financial assistance, the amount of which does not exceed 4,000 rubles per year;
• financial assistance paid at the birth of a child, if its amount does not exceed 50,000 rubles;
• maternity benefits;
• gifts worth no more than 4,000 rubles per year;
• compensation to workers for work in dangerous and harmful conditions;
• reimbursement of interest for using a loan for employees who took out a loan for the purchase or construction of housing.

It should be understood that income can only be an economic benefit that can be assessed. For example, if an employee is compensated for travel expenses on a business trip, this amount cannot be classified as income

Penalties for missing or late submission of a report

Not so long ago, there was no leverage over those who refused to issue a 2-NDFL certificate. But starting from 2021, the behavior strategy needs to be changed. For failure to issue a document, administrative liability is provided in the form of a fine:

1. For an official - from 1000 rubles. up to 5000 rub.
2. For a legal entity - from 30,000 rubles. up to 50,000 rub. or suspension of activities for up to 3 months.

Information must be recorded correctly. Incomplete, inaccurate or distorted information on income and taxes is not allowed.

The company's accountant also controls the statute of limitations of the certificate. The document must be completed in a timely manner. The certificate must be prepared, certified by the manager’s signature and seal. If an accounting employee failed to submit it on time, this will not be considered a major violation. The contents of the certificate will remain valid; it can be submitted a little later.

If the document was not prepared on time, the tax agent may be held accountable for this and fined in the amount of 200 rubles for each overdue document (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Should I fill out blank certificates?

Organizations that are tax agents for personal income tax are required to annually submit certificates in form 2-NDFL to the inspectorate. They reflect the amounts of accrued, as well as actually received, income by people. The certificates indicate information about the amounts of tax: calculated, withheld and paid to the treasury. Thus, certificate 2-NDFL contains information about the calculation of tax for individuals.

If an organization has not transferred income to a person, it is not a tax agent. This means there is no need to transfer information and submit zero certificates. In addition, there is no need to submit an empty 2-NDFL with sign 2. As a result, the 2-NDFL with zero income does not need to be filled out. Also see “No need to submit 6-NDFL zero calculation”, “SZV-M zero in 2021: sample and example of filling out”.

Help on form 2-NDFL | Sample + Instructions 2021

ATTENTION!

From January 1, 2021, the 2-NDFL form will be updated again.

What has changed + new forms can be found in this article.

2-NDFL is an official document about the income of an individual received from a specific source (usually an organization or individual entrepreneur) and the personal income tax withheld from this income.

Organizations and individual entrepreneurs submit certificates only in case of payment of income to employees and other individuals. But individual entrepreneurs do not draw up form 2-NDFL for themselves.

You are required to submit certificates both to the tax office and to your employees.

2-NDFL employees are issued within three working days from submitting an application for a certificate.

A certificate may be needed when leaving a job and moving to another job, filing tax deductions, applying to a bank for a loan, applying for a visa to a significant number of countries, applying for a pension, adopting a child, submitting documents for various benefits, etc. .

Due dates

Tax certificates are submitted once a year:

• no later than April 1 (until April 2, 2021, since the 1st is a day off);
• until March 1, if it is impossible to withhold personal income tax (certificates with sign 2).

Information about the income of non-employees in the company

In the following common cases, we must file income information for individuals not employed by the company:

1. The company paid for the work/services under the contract;
2. The LLC paid dividends to participants;
3. Property was rented from an individual (for example, premises or a car);
4. Gifts worth more than 4,000 rubles were presented;
5. Financial assistance was provided to those not working in the organization/individual entrepreneur.

When not to submit 2-NDFL

There is no obligation to file 2-NDFL when:

• purchased real estate, a car, goods from an individual;
• the cost of gifts given by the company is less than RUB 4,000. (in the absence of other paid income);
• damage to health was compensated;
• financial assistance was provided to close relatives of a deceased employee/employee who retired from the organization or to the employee/retired employee himself in connection with the death of his family members.

In what format to submit 2-NDFL

1) If the number of completed tax certificates is 25 or more, you need to transmit 2-NDFL via telecommunication channels (via the Internet), for which an agreement must be concluded with a specialized organization (operator of electronic document flow between taxpayers and inspectorates).

The list of operators can be viewed on the tax service website. You can also use the Federal Tax Service website to submit certificates.

2) If the number is smaller, you can submit certificates on paper - bring them in person or send them by mail.

When submitting 2-NDFL in paper form, a register of information on income is also compiled - a consolidated document with data about the employer, the total number of certificates and a table of three columns, the first of which contains the numbers of the tax certificates submitted, the second indicates the full name of the employees, the third their dates of birth are indicated.

The register also reflects the date of submission of the certificates to the tax authority, the date of acceptance and the data of the tax officer who accepted the documents. The register is always filled out in 2 copies.

The current form of the register is given in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] When submitting via the Internet, the register will be generated automatically and there is no need to create a separate document.

When accounting is carried out in a special program (for example, various versions of 1C Accounting), personal income tax reporting is generated automatically; all that remains is to double-check the correctness of filling out. Also, some developers offer separate programs for filling out personal income tax reporting (for example, the resource 2ndfl.ru).

Instructions for filling out the 2-NDFL certificate

We indicate:

1. The year for which 2-NDFL was compiled;
2. Serial number of the certificate;
3. Date of compilation.

Specify the value:

• “1” – in all cases where personal income tax was withheld, if the certificate is submitted by a tax agent (“3” – if the form is submitted by the legal successor of the organization or its OP on the same grounds);
• “2” – when it was not possible to withhold personal income tax if the document is submitted by a tax agent (“4” – if the form is submitted by the legal successor on the same basis).

The need to provide 2-personal income tax with sign 2 may arise in such common cases as:

• Presenting a non-monetary gift worth more than 4,000 rubles to a person who is not an employee of the company;
• Payment of travel and accommodation for representatives of counterparties;
• Forgiveness of debt for a resigned employee.

It should be borne in mind that submitting a certificate with feature 2 does not cancel the obligation to submit a certificate with feature 1 for the same income recipient.

Column "Adjustment number"

When the certificate is submitted for the first time, “00” is entered. If we want to correct the information from the previously provided certificate, the column indicates a value greater than the previous one by one - 01.02, etc.

If a cancellation certificate is submitted to replace the one submitted earlier, “99” is indicated.

Note: when filling out the corrective document, the successor of the tax agent must indicate the number of the certificate submitted by the previously reorganized company and the new date of preparation.

Code of the tax office with which the organization or individual entrepreneur is registered

You can find out on the Federal Tax Service website through this service).

Section 1

OKTMO is the All-Russian Classifier of Municipal Territories. The code can be viewed on the tax service website in this service).

Individual entrepreneurs on UTII and PSN indicate OKTMO at the place of business in relation to their employees employed in these types of business.

The legal successor of the tax agent fills out OKTMO at the location of the reorganized company (RP).

Extracted from the tax registration certificate. In 2-NDFL for employees of separate divisions, OKTMO and KPP of these divisions are indicated. Individual entrepreneurs do not indicate checkpoints.

If the certificate is submitted by the successor of the tax agent, the TIN/KPP of the legal successor is filled in.

The abbreviated (if absent, full) name of the organization (full name of the entrepreneur) is indicated.

If the certificate is submitted by the legal successor, the name of the reorganized company (RP) should be indicated.

Reorganization (liquidation) codes

In the “Form of reorganization” field, the codes of reorganization (liquidation) of the legal entity (LP) are indicated:

The codes of the reorganized company (OP) are entered in the TIN/KPP field.

If the certificate is not submitted for a reorganized legal entity (LE), these fields are not filled in.

If the title of the certificate contains the sign “3” or “4”, these fields must be filled in in the prescribed manner.

Section 2

Indicated by code from 1 to 6:

Code 1 - for all tax residents of the Russian Federation (persons staying in the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months), and for those who stayed less than 183 days, the following codes are indicated:

• 2 – when the recipient of the income is not a resident and does not fall under other codes;
• 3 – if we invited a highly qualified specialist to work;
• 4 – if our employee is a participant in the program for the resettlement of compatriots;
• 5 – if the employee brought a certificate of recognition as a refugee or provision of temporary asylum in the Russian Federation;
• 6 – when our employee is accepted on the basis of a patent (foreign workers from countries whose citizens do not require entry visas to the Russian Federation, with the exception of those included in the Customs Union. For example, citizens of Azerbaijan, Tajikistan, Uzbekistan, Ukraine , temporarily staying in Russia, for the right to work for legal entities and individual entrepreneurs are required to obtain patents).

We determine the status at the end of the year for which information is submitted. Those. if the employee became a resident during the year, in the “Taxpayer Status” column we enter the number 1. This does not apply only to filling out certificates for those working on the basis of a patent (for them, code is always 6).

If the 2-NDFL is issued before the end of the year, the status is indicated as of the date the document was drawn up.

Indicated in accordance with OKSM (All-Russian Classifier of Countries of the World). For example, for Russian citizens this is code 643. For codes for other countries, see this link.

Identity document code

Indicated according to the directory “Codes of types of documents proving the identity of the taxpayer” (see table below). Usually these are codes 21 (passport of a citizen of the Russian Federation) and 10 (passport of a foreign citizen). Next, indicate the series and number of the document.

Sections 3-5

Indicators (except for personal income tax) are reflected in rubles and kopecks. The tax amount is rounded according to arithmetic rules.

If we paid income that was not subject to personal income tax in full (the list of such income is given in Article 217 of the Tax Code of the Russian Federation), we do not include the amount of such income in 2-personal income tax. For example, 2-NDFL does not reflect:

• benefits for pregnancy and childbirth and child care up to 1.5 years;
• payment to the dismissed employee of severance pay in the amount of no more than three monthly salaries;
• one-time payment at the birth of a child in the amount of up to 50,000 rubles.

Section 3

It includes data:

• about income taxed at one of the rates (13, 15, 30, 35%);
• about tax deductions applicable to these types of income (in particular, amounts not subject to personal income tax).

Income received is reflected in chronological order, broken down by month and income code.

Employee income was taxed at different rates - how to fill it out?

If during the year one person received income subject to taxation at different rates, one certificate is filled out containing sections 3 - 5 for each rate. Those. all employee income, regardless of the type of income, must be included in one certificate.

If all the data does not fit on one sheet, fill out the second page of the certificate (in fact, we will have 2 completed 2-NDFL forms with the same number).

On the second page, indicate the page number of the certificate, fill in the heading “Certificate of income of an individual for ______ year No. ___ dated ___.___.___” (data in the header, including the number, are the same as on the first page), enter data in sections 3 and 5 (sections 1 and 2 are not filled in), the “Tax Agent” field (at the bottom of the document) is filled in. Each completed page is signed.

An example of such a situation is an organization issuing an interest-free loan to its employee. The recipient of the loan will have both income taxed at a rate of 13% (salary) and income subject to a rate of 35% (material benefit).

If dividends to a participant who works in the organization, they are reflected along with other income. There is no need to fill out separate sections 3 and 5 for dividends.

For example, on June 5, 2021, participant Nikiforov, who also works as Deputy General Director, was paid dividends of 450,000 rubles. In the data for June (see sample above), we will reflect wage income with code 2000 and dividend income with code 1010.

Income and deduction codes

Income and deduction codes are established by orders of the Federal Tax Service (the latest changes were approved by order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). See the full list of income codes here.

See the full list of deduction codes here.

If there are no total indicators, a zero is entered in the certificate columns.

Salary for December was paid in January – how to reflect it?

In the certificate, income is reflected in the month in which such income is considered actually received according to the norms of the Tax Code. For example:

1) Our employee’s salary for December 2021 was paid on January 12, 2021 - we will reflect its amount in the certificate for 2021 as part of income for December (since, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt income in the form of wages is recognized as the last day of the month for which income is accrued in accordance with the employment contract).

2) For a craftsman working for us under a contract, payment for work completed in December 2021 was made on January 12, 2018 - this amount will be included in 2-personal income tax for 2021 (since

The Tax Code does not provide for separate rules for payment under civil contracts; therefore, we apply a general rule, according to which the date of actual receipt of income is defined as the day of its payment - clause 1 of Art. 223 of the Tax Code of the Russian Federation).

Vacation pay

Source: https://nalog-spravka.ru/spravka-2-ndfl.html

Threat of tax audits

It should be understood that inspectors may be interested in an organization that does not operate for a long period of time or does not pay wages to employees. In this case, unscheduled desk and (or) on-site inspections cannot be ruled out. During them you will have to provide a number of documents.

Tax authorities have the right to request materials confirming the unprofitability of the activity, as a result of which a decision was made to suspend the company’s operations. Often, such audits check a large amount of information. Inspectors are trying to find out the reason for this development of the company. Sometimes the manager is asked to choose a different business development strategy, although this already goes beyond tax control.

Do I need to explain to inspectors the lack of income certificates?

There is an opinion among accountants that if you only have zero certificates in Form 2-NDFL, you must submit a special application at the end of the year. And it will display the reasons why the organization did not provide certificates in Form 2-NDFL and there were no payments in favor of individuals.

Please note: The Tax Code does not provide for the obligation to submit such reports, so there is no need to submit such statements to the tax authorities.

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29.06.2016

Why is this happening

The preparation of 2-NDFL concerns employees, and if there are none, then there is no reason to draw up the document either.

Even if we assume that in a crisis situation for business, employees are still on the payroll, but their salaries are not paid, in this case there is no object of taxation.

It should be noted that the absence of 2-personal income tax from the enterprise indicates that there were no payments to employees, which becomes a reason to think about the company’s unprofitability and the imminent cessation of its functioning. Tax authorities may request documents that confirm this state of affairs.

For those who believe that in the absence of zero 2-NDFL it is necessary to submit explanatory documents, there is an answer - there is no such need. But if you really want to, no one will stop you from doing this.