Reporting on form 2-NDFL for 2013 with an example of completion

Direct personal income tax (NDFL) is a prerequisite for the legality of earning income.

Interest taxation (13%) is valid for total income (excluding documented expenses) and is regulated by current legislation.

How does certificate 2 personal income tax for 2013 protect the rights of a respectable taxpayer?

Hospital benefits. If a person gets sick, he has the right to funding. The employer, under pressure from the state, undertakes to pay sick leave benefits, the amount of which directly depends on the average level of taxable income for the last two years (place of work does not matter).

When else is this form required?

Officially hired for a new job. The employer does not need to present a certificate - then why is it required?.. 2 personal income tax certificates are sent to the tax service - which helps track down “evaders”. If a person receives a noticeably lower salary compared to his previous place of work, a suspicion arises of the circulation of “envelopes”.
Applying for a loan. The creditor bank is interested in the return of funds and the agreed interest - there are several proven guarantors of stability. One of them is leaving a deposit, which helps to avoid losses in any possible scenario. Another is an analysis of the level of income: certificate 2 personal income tax for a loan confirms that the person is solvent and can fulfill these obligations.

Sample certificate 2 personal income tax:

Who has the right to provide personal income tax certificate 2?

Each employer - to its own (permanent and hired) employees (former - or currently working). Individual entrepreneurs, organizations - any registered legal entities can act in this capacity. It is mandatory to have a civil contract.

Employer obligations

Income tax (13% of the salary of each employee) is paid monthly until the fifteenth day of the next month. If the tax is not paid on time, a fine of two hundred rubles is imposed for each overdue certificate.

Interesting point

When filling out the form, digital indicators are indicated in rubles and kopecks with a decimal point, but the final tax amount is always rounded to the nearest ruble.

How to correctly fill out the columns of the 2-NDFL certificate regarding income

The 2-NDFL certificate should reflect only those incomes that were actually paid by the tax agent to the individual. If income is only accrued but not paid, then there is no need to reflect it in the 2-NDFL certificate.

If there are discrepancies between the 2-NDFL certificate (paid income) and the 6-NDFL certificate (accrued income), then this indicates that the company has arrears in paying wages. In this case, the Tax Service can notify Rostrud and law enforcement agencies, which receive full rights to apply penalties to such an enterprise.

Information on income in the certificate is reflected according to certain codes, which are approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]

Help 2 personal income tax 2012 - the sample is virtually indistinguishable from the 2013 version.

There are differences between earlier forms.

From now on, income taxed at different rates is filled out within one form (if there is one individual);
The third, fourth and fifth sections are filled out separately for each existing bet;
The list of income codes for the securities transactions section has been expanded;
The list of codes for standard tax deductions and amounts reducing the tax base has been expanded;
Help may consist of several pages.

The appearance has hardly changed. Nobody forbids making adjustments to old samples - but there is no real need.

Information on the income of individuals: form 2-NDFL for 2013 and 2014

You need to know this when submitting Form 2-NDFL in 2014!

Information on the income of individuals for the last three years has been transmitted in a new form.
Information on the income of individuals in Form 2-NDFL for 2013 and 2014 is transmitted in the format and form officially approved by Order of the Federal Tax Service of Russia dated October 17, 2010 No. MMV-7-3 / [email protected] “On approval of the form of information on income of individuals and recommendations for filling it out, the format of information on the income of individuals in electronic form, reference books”, taking into account the changes made by the Order of the Federal Tax Service of Russia dated December 6, 2011. No. ММВ-7-3/ [email protected]

The main changes in the form of document 2-NDFL:

— now one certificate is drawn up for income taxed at different rates (if they were paid to one individual). Sections 3, 4 and 5 of this certificate are completed separately for each bet. Help can be several pages long.

— the list of income codes received from transactions with securities has been increased.

— the list of codes for standard tax deductions and codes for amounts that reduce the tax base has been increased in accordance with Art. 214.1 of the Tax Code of the Russian Federation.

Download free form 2-NDFL for 2013 and 2014: template 2-NDFL in XLS format

Updated standard deduction codes must be used in 2-NDFL certificates for 2013 and 2014

The Federal Tax Service of the Russian Federation by its order No. ММВ-7-3/ [email protected] dated December 6, 2011 “On amendments to the annexes to the order of the Federal Tax Service dated November 17, 2010 N ММВ-7-3/ [email protected] ” introduced innovations to the form of form 2-NDFL “Certificate of income of an individual for the year 20___”.

For example, this document assigns new codes for standard tax deductions, taking into account the child’s priority.

So the standard deduction is four hundred rubles (400) rubles. (code 103) – not used in 2013 and 2014.

Now the standard deduction for a child in the amount of one thousand rubles (1000 rubles) (code 108) in 2013 and 2014 depends on the child’s priority.

The standard deduction for the first child (new code in document 114) in 2013 and 2014 will be 1,400 rubles, for the second child (new code 115) - also 1,400 rubles, for the third and each subsequent child (new code 116) - 3,000 rubles.

The deduction for each child in the event that a child under the age of 18 is considered a disabled child, or a full-time student, student, graduate student, intern, resident, under the age of 24, and also if he is considered a disabled person of group I or II is 3000 rubles (code 117).

If there is one parent or if the second parent refuses deductions, deductions for children are provided in double amount. The new order specifies new codes for such deductions. However, this rule applies only when the parent who wishes to refuse the deduction receives income taxed at a rate of 13 percent, and this income has not exceeded 280,000 rubles since the beginning of the year.

There is a limit on the amount of income up to which deductions are provided - 280,000 rubles.

Who is exempt from paying personal income tax in 2014?

At the end of 2013, the State Duma adopted two laws adjusting the list of payments not subject to personal income tax. In connection with the innovation, subsidies and grants allocated to peasant (farm) farms for their creation and development, as well as one-time assistance for the household needs of a beginning farmer are not taxed (Article 217 of the Tax Code of the Russian Federation, clauses 14.1 and 14.2 as amended by RF Law No. 161-FZ). The personal income tax benefit applies to subsidies and grants received after January 1, 2012.

In addition, funds transferred from regional budgets to support families with children are exempt from personal income tax. This is stated in paragraph 34 of Art. 217 Tax Code of the Russian Federation. Also, personal income tax is not paid on income in the form of freely allocated land plots and residential premises from municipal or state property on the basis of the laws of the constituent entities of the Russian Federation or federal laws (Article 217 of the Tax Code of the Russian Federation, paragraph 41 as amended by Law of the Russian Federation No. 205-FZ).

In 2014, as in 2013, citizens pay 13% income tax. Thus, in 2014, personal income tax rates did not change.

Author of the article: Burenin Viktor

Author of a series of articles devoted to optimization of taxation and submission of tax reports under the simplified tax system, administrator and consultant of the website usn-rf.ru on these issues.
Developer of an online service for automatic generation of tax returns under the simplified tax system. Read more…

How to fill out certificate 2 personal income tax?

Recommended for 2 personal income taxes (help): download the correct form - this significantly saves time, allowing you to avoid common mistakes. The data is filled out in legible block letters - blue and black are acceptable;
The title of the certificate indicates the year for which the reporting is prepared (not always the current one). Serial number of reporting in the tax period (assigned by the tax agent). date (current): day, month and year - in Arabic numerals, the year is written in full (four digits);

Sign - the number “1” (Arabic) is indicated if the certificate is filled out on the basis of Article 230, paragraph 2 of the Tax Code of the Russian Federation. Or the number “2” - if filled in on the basis of Article 226, paragraph 5 of the Tax Code of the Russian Federation;
Next line: Federal Tax Service code - four Arabic digits, where the first two are the region code, and the second two are the code of the tax authority where the current tax agent is registered;
Data about the tax agent - in the field “TIN/KPP for an organization or TIN for an individual” - the taxpayer’s identification number is written in numbers and, through the “/” sign, the reason code for the statement. Tax agents who are individuals can only fill out the first field. Organizations fill out both fields. An important point - for branches, the checkpoint must be filled out at the location where the branch is registered;
The name of the organization, or the last name, first name, patronymic of an individual - organizations indicate the abbreviated registered name, if there is none - the full one. It is necessary to check full compliance with the data provided in the constituent documents. The abbreviation or the most meaningful part of the name is placed at the beginning of the line. The tax agent indicates his full name; if the last name is double, he writes it with a hyphen;
To eliminate the possibility of error, you can check: there is a certificate 2 personal income tax - sample filling;
Next item: OKATO code - the code of the administrative-territorial entity is filled in in Arabic numerals - at the location of the address of the legal entity where the employee indicated in the certificate works, or another individual receiving payments. If one individual received income during one calendar year in various branches (separate divisions) of a legal entity located in different administrative-territorial entities, a separate certificate is drawn up for each entity. You can obtain the required OKATO code from the all-Russian classifier of objects of administrative-territorial division, or from the tax authority at the place of registration. Tax agents indicate the code at the place of residence;
Telephone - indicate the real contact telephone number of the tax agent to obtain reference information (in case of demand and to clarify the accuracy of the data provided). If there is no contact phone number, leaving the field empty is acceptable;
Information about the individual who is the recipient of the income . The details of the taxable recipient of the income are indicated.
TIN - taxpayer identification number in Arabic numerals. The number must be in the document on registration of an individual with the tax authority. If there is no TIN, the field may remain empty (compare example of certificate 2 personal income tax);
Last name, first name, patronymic - the full name of the taxpayer, if the last name is double - it is written with a hyphen. The specified data must match the identity document (some may not have a middle name - in this case, filling it out is not required). It is acceptable to fill in the full name in Latin letters for foreign citizens;
Taxpayer status is the Arabic numeral “1” if the individual is a resident of the Russian Federation. Number “2” - if not a resident. Number “3” - if he is not, but is recognized as a highly qualified specialist on the basis of Law 115-FZ;
Date of birth - day, month and year are sequentially filled in with Arabic numerals, the year is indicated in full (four digits);
Citizenship —indicate the digital code of the taxpayer’s country (citizenship). The code can be clarified in the all-Russian classifier of countries of the world (or download certificate 2 personal income tax 2013, where an example code is already indicated). The Russian Federation has a code of “643”, and Ukraine, for example, has a code of “804”. If the taxpayer is not a citizen, the code of the country that issued the identity document is written; Identity document code is a digital code that can be found in the “document codes” directory.
Series and document number are digital identifiers of an identity document. The “No” sign does not need to be indicated.
Address of residence in the Russian Federation - residential address (full version - region code, postal code, district, city, town, street, house, building, apartment). The real address of the actual place of residence is taken into account (see edit 2 of the personal income tax form). If one of the available items is missing (for example, the body), the field is left empty. The address is filled in with block letters and numbers, corner houses can be indicated with a “/” sign, various modifications are added to the “building” field.
Address in the country of residence - for individuals who are not residents of the Russian Federation and foreign citizens - the permanent address of residence is indicated. The country code is filled in in Arabic numerals, the address in block letters. When filling out this line, it is permissible to leave the address of residence in the Russian Federation blank.
Income taxed at the rate of % (look: certificate 2 personal income tax 2012 - sample) - data regarding the level of income of an individual is filled in with the calculation of payment for each month. The blank field indicates the interest rate: 9%, 13%, 15%, 30% or 35% - in accordance with the agreement to avoid double taxation. If payments were made at several interest rates during one tax period, for each rate all fields up to section 5 inclusive are filled out separately.
Month - the months (in Arabic numerals) of making payments for tax periods are indicated in order of priority - upon receipt of income on the basis of Article 223 of the Tax Code.
Income code - the type of income is determined (based on reconciliation with the “income codes” reference book) - and is written in Arabic numerals. Indicated only if the income level is positive.
The amount of income is a digital designation of the total level of income without taxation.

Deduction code - in accordance with the existing conditions for tax deductions and income that is not fully taxed, a digital code is indicated (see the reference book “income codes”) based on Article 217 of the Tax Code. Indicated only if there is a deduction amount;

Amount of deduction (filling out personal income tax certificate 2 - last paragraph of section 3) - the total amount of deductions cannot exceed the amount of income. Based on Articles 214-1, 214-3, 214-4, it is possible to indicate several deduction codes for one income code: the first ones, the deduction code and amount, are written opposite the income code, subsequent codes and deduction amounts are written in the lines below. The fields “month”, “income code”, “income amount” for subsequent lines filled in with deductions remain empty;

Standard, social and property tax deductions - filled out only if the taxpayer is provided with the above deductions based on Articles 218-1-2 and 219-1-4 of the Tax Code. The general filling rules are the same as the rules of section No. 3;

Date of issue of the notification - day, month and year are sequentially filled in Arabic numerals (not the current date).

Code of the tax authority that issued the notification - the code of the authority is indicated (usually at the place of registration);

The total amount of income and tax at the end of the tax period at the rate of % (check: personal income tax certificate 2 - sample) - the total level of income and tax deduction for an individual in accordance with the specified interest rate. Each tax rate is calculated separately;

Total income - calculation of the total level of income without taking into account taxation;

Tax base - compliance with the total amount of income reduced by the total amount of tax deductions;

Calculated tax amount - indicates the total calculated but not withheld tax amount;

An important point - the total amount of income , tax base , calculated tax amount (certificate 2 personal income tax 2012 - the form is identical) - does not require separate filling. These calculations occur automatically based on the data specified in the above sections. Amounts are rounded to the nearest whole ruble;

The amount of tax withheld is the total level of actual tax withheld for the entire tax period. For reference, with the specified sign “2” is not registered;

The amount of tax transferred is the total level of taxes transferred for the entire tax period (indicated for income received later than 01/01/2011). For reference, with the specified sign “2” is not registered;

The amount of tax overwithheld by the tax agent is the total level of taxes withheld by the agent in excess of the need. For reference, with the specified sign “2” is not registered;

The amount of tax not withheld by the tax agent is the calculated total level of taxes that the agent did not withhold during the tax period;

Tax agent - signature . Personal signature, which should not overlap with the stamp (its place is in the lower left corner);

Tax agent - position . The position held by the individual who signed the specified data;

Tax agent - full name . Last name, first name and patronymic of the signed individual;

An important point—the “tax agent” line —is filled in for each page separately (if there are several of them).

The tedious procedure of lengthy filling out the form for each individual employee is laborious and not always advisable.

Sometimes the employer does not have the opportunity to spend his personal time. And sometimes an employee needs a certificate from a previous place of work, where he does not want to appear for various reasons.

In this case, you can bypass the existing principles: buy a certificate 2 personal income tax - ready-made and correctly formulated in full accordance with the requirements.

It is not advisable to rush to enter the request into Yandex or Google: “I will buy a certificate of 2 personal income tax” - the offer should come from a reliable person who will not set you up at the most unexpected moment.

When you don’t need to submit 2-NDFL certificates

- for the period when it consists only of payments exempt from personal income tax, since in relation to these payments the organization is not a tax agent;

— the organization pays income to entrepreneurs, since entrepreneurs independently report on personal income tax;

— the organization buys property from individuals, since individuals. persons independently pay and submit a tax return when selling property in form 3-NDFL;

— the organization gave gifts to former employees or individuals who are not employees of the enterprise.

If you have any questions about filling out the 2-personal income tax certificate for 2013, you can read more in the following article.

Useful tips

If the address of the employee/individual who is the recipient of the income is not in the classifier when selected in a special program, it is not advisable to choose a name that is consonant. Firstly, this does not eliminate questions from the Federal Tax Service, and secondly, with available data from other sources, the discrepancy is quickly identified. The best option is to enter the problematic address manually, without the help of a classifier;
If an amount of personal income tax was erroneously withheld in excess of the required norm, in case of timely detection (before submitting a certificate to the tax authorities) and timely return, additional instructions in the certificate are not required. If discovered after submitting a certificate, a recalculation and provision of an additional updated document is required with the transfer of the refund to the next tax period;
If the required income code is missing, use the appropriate ones (within the limits of logic), for example, to compensate for unused vacation pay, you can also use the code for compensation for the use of personal property for business purposes, bonuses not related to labor results, excess daily allowances, additional insurance contributions to a savings pension account , increasing the share of the nominal value of parts of the authorized capital.
If payments were made that were not subject to personal income tax, there is no need to indicate them in the certificate;
If taxable payments did not occur in every month, you can transfer deductions for non-income months to the next (there is no single position on this matter - some recommend not indicating them at all). A win-win approach has not been developed for this case;
When filling out, you should carefully check the entered codes in the personal income tax certificate 2 - there are no penalties for making mistakes of this type, but haste can easily add headaches and waste a considerable amount of personal time.