Rules for filling out a certificate 2 personal income tax: step by step instructions, required forms, deadlines and delivery procedure

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

Individuals are required to transfer taxes accrued on their income to state budget funds. To do this, a corresponding report is filled out. This document displays data on income and contributions to the budget by citizens or foreigners. The employer is obliged to submit this documentation annually to the relevant regulatory authorities at the place of its registration. Instructions and rules for filling out certificate 2 of personal income tax will be discussed below.

General information

Before considering a sample of filling out a personal income tax certificate 2, you need to pay attention to general recommendations regarding this process.

So, the new form, which is valid in 2019, was approved by the Ministry of Finance by order of 02.10.18. It also contains the following attachments:

• 1. Formreporting.
• 2. Filling order.
• 3. Report in electronic format.
• № 4. The procedure for submitting completed documentation to the tax office.

For the first time, apply the form for filling out a certificate 2 personal income tax income recipients will be when submitting reports for 2018. It is made up of authorized representatives. It can be entrepreneurs, companies, lawyers, notaries. In addition, the compilers of this document may be representatives of foreign organizations in our country. The submitted reporting form is filled out by those citizens who pay salaries, dividends or other types of income. This provision is regulated by the tax legislation of the Russian Federation.

The submitted document is compiled for a calendar year. In some cases, the tax office may require reporting for 2, 3 or more years. Such reporting may be nullifying or corrective.

If the company in which the employee worked ceased its activities, documentation is submitted from the beginning of the year until the termination of the organization.

When else is the document to be filled out?

Filling out income statement 2 personal income tax is a mandatory procedure for people who receive different types of taxable income. The information that is entered in the appropriate form reflects information about the withheld and transferred tax for the calendar year. Also, this procedure is mandatory if it is impossible to withhold such deductions from income, for example, when an employee leaves.

All required information is submitted on one form, even if a citizen or a foreigner receives different types of income. If in previous periods errors were made when filling out or there was a recalculation for previous years, a corrective statement of 2 personal income tax is drawn up in a new form. A sample filling is presented in the order of the Ministry of Finance and will be discussed further. If during this period the passport or other data of the taxpayer has changed, you must specify the new information.

If you want to completely cancel accruals for the previous period, in the current year a canceling document is drawn up in the specified form. It only needs to fill in the title and the first section.

If a company reports for the year as a successor of rights and an entity transferring taxes for itself and another taxpayer, two reports are filled out. One of them provides information for the period before the reorganization, and the second - after it.

The current sample of filling out the certificate form 2 Personal income tax applies even if only part of the tax was withheld. But in this case, you need to submit two documents. The first document of the established form shall be submitted with indication of code 1 or 3 in the corresponding lines. All income must be reflected in it. The second document is submitted with codes 2 and 4. This document displays data only on those incomes that have not been withheld until this moment for the reporting period.

There are situations when reports with code 1 and 2 are the same. In this case, you must first submit reports with the second sign, and then with the first. Byin the opinion of the judges, in such a situation it is sufficient to provide only a document of the second category.

The presented reporting is not issued for the entrepreneur, since such entities themselves pay the appropriate deductions to the budget, report on such payments.

Design rules

There is a certain procedure for filling out a certificate of 2 personal income tax. It is not allowed to correct errors using a corrector or other means. Also prohibited duplex printing, binding sheets, which leads to damage to the document. Negative numbers are not allowed.

Information is filled in using dark (not color) ink. If there is no information in the familiarity, a dash is put in it. The font must be printed, legible.

When filling out reports in electronic form, numerical indicators are aligned with the last (right) familiarity. When printing, familiarity and dashes can not be framed. In the computer version of the filling, information is typed in Courier New font 16-18 size. Text fields start with a capital letter.

If there is no amount for a certain column, zero is put. Considering the instructions for filling out help 2 of the personal income tax, it should be noted that the required number of pages is drawn up accordingly before the application. From the second sheet, its serial number is indicated. It is not necessary to seal the document with the seal of the agency that prepared the document.

Example of filling in the common part

Knowing the general rules for processing the submitted documentation, you need toconsider a sample of filling out a new certificate 2 personal income tax.

The procedure begins with the entry of relevant information into the general part. You need to fill in the following fields:

• Individual taxpayer number. This field is filled in by both the entrepreneur and the organization. Also, the individual taxpayer number of the successor of the right can be indicated here.
• Code of the reason for registration. This item is to be completed by organizations only. If the information is submitted by its separate subdivision, then the registration reason code is put at the place of its registration. The same action is also valid when filling out the document by the successor of the right.
• Page Pages are numbered sequentially. The number is written from left to right, starting with the first character space (located on the left). For the first page, enter the number "001" here, etc.
• Number. Each document that is submitted to the inspection receives a unique number. If you need to draw up a canceling or corrective document, it will need to be indicated in the new report.
• Reporting year. Here you need to indicate for what period the information is provided.

Considering a sample of filling out a certificate of 2 personal income tax per year, you should also pay special attention to the "Attribute" field. It is necessary to put "1" if the document is submitted by an authorized representative, and the reporting provides information on the income tax of citizens of the Russian Federation and other states in the current year.

The number "2" is put if the data is provided by an authorized representative forinforming the tax inspectorate about the impossibility of accruing personal income tax. The number "3" is put if the document is submitted by the successor of the right, and the report contains the amount of tax for the reporting period. If it is impossible to write off such an amount, the successor of the right puts the number "4".

Other fields of the common part

Considering the instructions for filling out the personal income tax certificate 2, it is necessary to note the features of filling in other fields of the presented section. So, when specifying the correction number, you need to put the code "00" if this is the primary documentation. Code 01-03, etc., is set when compiling a corrective document, and 99 - when canceling.

A four-digit number is entered in the tax inspection code field. It corresponds to the inspection number for which the report is being generated. For example, it could be the number "6045". The code of the region to which the inspectorate belongs is 60, and its personal number is 45.

The field "Name of tax representative" indicates the abbreviated name of the legal entity or its separate division (as in the constituent documentation). If the document is filled out by a citizen, foreigner or authorized representatives, the patronymic, first name, and surname without abbreviations are indicated. When filling out the reporting by the successor of the right, the name of the reorganized company or its separate division is indicated.

The reorganization form is filled in by the successor of the right (in the field "Attribute" is the number 3 or 4). Here is the code:

0	liquidation
1	shape changeorganizations
2	merge process
3	separation occurred
5	company has been merged
6	separation and joining at the same time

In accordance with the procedure for filling out the 2 personal income tax certificate, you must specify the individual taxpayer number and / or code of the reason for registering the reorganized company, OKTMO code and phone number.

Section 1

Considering an example of filling out a personal income tax certificate 2, you need to pay attention to the procedure for filling out the first section. Information about the person who receives the income is indicated here.

The field of the individual taxpayer number contains information confirming the registration of a person in the tax authority of the country. If the code is missing, the field is not filled. Surname, patronymic, first name is indicated without abbreviations in accordance with the identity document. If this is the name of a foreigner, the Latin alphabet can be used.

In the line about the status of the taxpayer, the code is put:

1	corresponds to a resident of the Russian Federation
2	denotes non-residents
3	applies to non-residents recognized as highly qualified professionals
4	corresponds to membersprograms to promote voluntary resettlement in the Russian Federation
5	refugees or people granted temporary asylum
6	applies to foreigners working in Russia under a patent

Considering a sample of filling out a personal income tax form 2 certificate, you need to take into account a few more points. The date of birth is filled in with Arabic numerals separated by a dot. The country code is indicated in accordance with OKSM. Information about the identity document is indicated on the basis of the relevant directory. When specifying the series and number of the document, the sign "No" is not put.

Section 2

Rules for filling out a certificate 2 Personal income tax must be taken into account when filling out the second section "Total amounts for the tax period." This information is presented in the appropriate form. So, the amount is indicated in rubles. If the value is less than 50 kopecks, it is not taken into account. The amount is more than 50 kopecks. rounded to the ruble.

You must specify the tax rate that applies to this type of income, as well as the total amount of profit before tax.

The field of the accrued base indicates the amount from which personal income tax will be debited. This is the difference between the "Amount of total profit" field and the total of Section 3. The corresponding field contains information about the total amount of tax. If a document of categories 2 and 4 is filled out, the amount is indicated, but not debited.

In the line "Amount of withheld tax" indicates the income tax that will be written off to the budget. For category 2 and 4 report, this line is zero.

Ifa person pays the amount of tax accrued in advance, it is reflected in the corresponding line of the section. Also reflected is the amount of unreturned overpayment and the amount not withheld in the reporting year by an authorized representative.

Section 3

In the course of considering the rules for filling out the personal income tax certificate 2, recommendations on providing information in the third section should also be noted. If a person received income at different rates, information is filled in only on profit, which is taxed at 13%. There are no deductions for other rates.

To fill in the "Deduction Code" field, you need to read the information from the corresponding directory. This is Appendix No. 2 to the relevant order of the Ministry of Finance. You need to fill in as many lines as there were deduction codes provided to the taxpayer.

In the amount of the deduction, information is indicated in accordance with the specified code. The number of completed lines corresponds to the number of types of deduction.

The notification type code field can contain the following:

• 1 - used to designate citizens of the Russian Federation and foreigners who have received a notification of confirmation of the right to a property payment deduction.
• 2 - corresponds to taxpayers who have been granted the right to social tax.
• 3 - Indicated for people who have been notified of the right to reduce tax on a flat down payment.

If the taxpayer has not received notifications, this field is not required.

If there is an appropriate document, indicateits serial number and day, month, year. You also need to reflect the IFTS code in the report.

Final part

When compiling the final part, they are also guided by the rules for filling out a personal income tax certificate 2.

In the line where you want to provide confirmation of the accuracy and completeness of the specified information, you need to indicate the code:

• 1 - the report is provided by an authorized representative or successor of the right;
• 2 - information is provided by the representative of the recipient of income or his successor.

The corresponding field contains information about the name, patronymic and surname of the person authorized to provide the document.

In the field about the name and details of the document, information on confirmation of the authority of the agency representative is indicated. This is required if the report is submitted and completed by an authorized representative. At the end, the signature of the authorized person and the date of submission of the document are put.

Applications

The appendix indicates information on the months of the reporting period. It provides information on the accrued and received income of citizens or foreigners, which can be expressed in cash or in kind, material benefits. It also reflects data on professional deductions. Other deductions in the Application are not provided. Information is provided separately for each bet. If an annulment report is completed, the Application is not completed.

Here you need to specify the individual taxpayer number and / or code of the reason for registration,perform page numbering, number and date of the document, information on the tax rate is provided. Below, in chronological order, are the income data for each month. They are numbered from the beginning of the calendar year. The salary must be reflected for the month in which it is accrued, and not received. But vacation and hospital benefits are deducted for the period when they were received.

The income code is also taken from the corresponding directory. The amount line indicates the amount of profit before tax. If the report belongs to category 1 or 3, you need to reflect information about all the income of a person. If documentation is drawn up belonging to groups 2 and 4, indicate the income from which the tax was not withheld.

The deduction code line is filled in only for profits subject to professional deductions, as well as for income taxed in a partial amount. This, for example, can be the value of gifts. Their sum is indicated in the corresponding lines.

Appendices are signed by an authorized person, the date of submission of the document is indicated.