Individuals are required to transfer taxes accrued on their income to state budget funds. To do this, fill out the corresponding report. This document displays data on income and deductions to the budget by citizens or foreigners. The employer is required to submit this documentation annually to the appropriate regulatory authorities at the place of registration. Instructions and rules for filling out certificate 2 personal income tax will be discussed later.
general information
Before you consider the sample of filling out income statements 2 personal income tax, you need to pay attention to general recommendations regarding this process.
So, the Ministry of Finance approved the new form, which is valid in 2019, by order of 02.10.18. It also contains the following applications:
- No. 1. Reporting form.
- No. 2. The order of filling.
- No. 3. Report in electronic format.
- No. 4. The procedure for submitting completed documentation to the tax office.
For the first time, the recipients of income will apply when filling in statements for 2018 for the first time to apply for personal income tax 2. It is composed of authorized representatives. It can be entrepreneurs, companies, lawyers, notaries. In addition, representatives of foreign organizations on the territory of our country can be the drafters of this document. 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 prepared for the 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 where the employee worked has ceased its activity, documentation is submitted from the beginning of the year until the organization ceases to work.
When else is the document filled out?
Filling out an income statement 2 PIT is a mandatory procedure for people who receive different types of taxable income. The information that is entered in the corresponding form reflects information about the tax withheld and transferred for the calendar year. Also, this procedure is mandatory if it is impossible to withhold such deductions from income, for example, upon dismissal of an employee.
All the necessary information is submitted on one form, even if a citizen or a foreigner receives different types of income. If in previous periods mistakes were made when filling out or recalculation occurred in previous years, a corrective note 2 of personal income tax is compiled in a new form. A sample of the filling is presented in the order of the Ministry of Finance and will be considered later. If passport or other taxpayer data has changed during this period, new information must be provided.
If you want to completely cancel the accruals for the previous period, in the current year a cancellation document is prepared in the specified form. In it you need to fill in only the title and the first section.
If a company reports for the year as a successor of rights and an entity listing taxes for itself and another taxpayer, two reports are filled out. One of them provides information before the reorganization, and the second after it.
The current sample for filling out the form 2 of the personal income tax certificate is applied if only part of the tax was withheld. But in this case, you need to pass two documents. The first document of the established form shall be submitted with the indication in the corresponding lines of code 1 or 3. All income should be reflected in it. The second document is handed over with codes 2 and 4. This document displays data only on income that was not withheld until this point in the reporting period.
There are situations when reports with codes 1 and 2 are the same. In this case, you must first report with the second sign, and then with the first. According to the judges, in such a situation it is enough to provide only a document of the second category.
The presented reporting is not executed for the entrepreneur, since such entities themselves pay the corresponding deductions to the budget and report on such payments.
Rules for registration
There is a certain procedure for filling out certificate 2 of personal income tax. Correction of errors by means of a corrector or other means is not allowed. Two-sided printing, stapling of sheets, which leads to damage to the document, is also prohibited. Negative numbers are not allowed.
Information is filled with dark (non-color) ink. If there is no information in the familiarity, a dash is put in it. The font must be printable, legible.
When filling out reports in electronic form, the numerical indicators are aligned with the latest (right) familiarity. When you print familiarity and dashes, you can not frame. In the computer version of the filling, the information is typed in Courier New font size 16-18. Capital fields begin with a capital letter.
If there is no amount for a certain column, zero is put. Considering the instructions for filling out the personal income tax certificate 2, 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 fasten the document with the seal of the agency that prepared the document.
Example of filling in the common part
Knowing the general rules for the design of the submitted documentation, you need to consider a sample of filling out a new certificate 2 personal income tax.
The procedure begins with the introduction of relevant information in the general part. You need to fill in the following fields:
- Taxpayer Identification Number. This field is filled out by both the entrepreneur and the organization. It may also indicate the individual tax number of the successor to the law.
- Code of reason for registration. This paragraph is filled out exclusively by organizations. If information is provided by its separate division, then the reason code for registration is put at the place of its registration. The same action is true when filling in the document with the successor of law.
- Page Pagination is done in the end-to-end order. The number is written from left to right, starting from the first familiarity (located on the left). For the first page, you need to specify the number "001", etc.
- Room. Each document that is submitted to the inspection receives a unique number. If you need to draw up an annul or corrective document, you will need to indicate it in a new report.
- Reporting year. Here you need to indicate for what period the information is provided.
Considering the sample of filling in the personal income tax certificate 2 for the year, it is also worth paying special attention to the “Symptom” field. It is necessary to put “1” if the document is submitted by an authorized representative, and information on income tax of citizens of the Russian Federation and other states in the current year is provided in the statements.
The number "2" is set if the data is provided by an authorized representative to inform the tax inspectorate about the impossibility of calculating personal income tax. The number "3" is set 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 law puts the number “4”.
Other fields of the common part
Considering the instructions for filling out certificate 2 personal income tax, it is necessary to note the peculiarities of filling in other fields of the presented section. So, when specifying the correction number, you need to set the code “00”, if this is the primary documentation. Code 01-03, etc., is set when preparing the 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 compiled. For example, it could be the number “6045”. The region code to which the inspection belongs is 60, and its personal number is 45.
In the field “Name of tax representative” the abbreviated name of the legal entity or its individual unit is indicated (as in the constituent documentation). If the document is filled in by a citizen, a foreigner or authorized representatives, middle name, first name, last name without abbreviations are indicated. When filling in the statements 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 law (in the field “Attribute” there is a figure 3 or 4). The code is indicated here:
0 | liquidation |
1 | change of organization |
2 | merger process |
3 | division occurred |
5 | the company went through the merger process |
6 | separation and at the same time joining |
In accordance with the procedure for filling out certificate 2 of the personal income tax, you must specify the individual taxpayer number and / or reason code for registering the reorganized company, the OKTMO code and telephone number.
Section 1
Considering the example of filling out the certificate 2 personal income tax, you need to pay attention to the procedure for filling the first section. Information about the person who earns income is indicated here.
In the field of the individual taxpayer number information is indicated confirming the registration of a person with the tax authority of the country. If the code is missing, the field is not filled. Surname, patronymic, first name shall be indicated without abbreviations in accordance with an identity document. If this is the name of a foreigner, you can use the Latin alphabet.
The line on the status of the taxpayer is the code:
1 | corresponds to a resident of the Russian Federation |
2 | denotes non-residents |
3 | applies to non-residents recognized by highly qualified specialists |
4 | corresponds to the participants of the program of assistance to voluntary resettlement in the Russian Federation |
5 | refugees or temporary asylum seekers |
6 | applies to foreigners working in the Russian Federation on a patent |
Considering the sample of filling out the certificate of form 2 personal income tax, you need to take into account a few more points. Date of birth is filled in Arabic numerals through a period. The country code is indicated in accordance with the CCM. Information about the identity document is indicated on the basis of the relevant directory. When indicating the series and number of the document, the “No.” sign is not put.
Section 2
The rules for filling out certificate 2 of personal income tax must be taken into account when completing the second section, “Total amounts based on the results of the tax period”. This information is provided as appropriate. So, the amount is indicated in rubles. If the value is less than 50 kopecks, it is not taken into account. Amount over 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 without tax.
In the field of the accrued base, the amount from which personal income tax will be debited is indicated. This is the difference between the “Total profit amount” field and the outcome of Section 3. Information on the total tax amount is indicated in the corresponding field. If a document of categories 2 and 4 is filled in, the amount is indicated, but not debited.
The line “Amount of tax withheld” indicates the income tax, which will be written off to the budget. For a report of categories 2 and 4, this line is set to zero.
If a person pays the tax amount calculated in advance, it is reflected in the corresponding line of the section. Also reflected is the amount of the unpaid overpayment and the amount not withheld in the reporting year by the authorized representative.
Section 3
During the consideration of the rules for filling out the personal income tax certificate 2, it is also worth noting the recommendations on providing information in the third section. If a person received income at different rates, information is only filled out on profit, which is taxed at 13%. No deductions are made for other rates.
To fill in the field "Code of deductions", you need to familiarize yourself with the information from the relevant 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.
The amount of the deduction shall indicate the information in accordance with the specified code. The number of filled lines corresponds to the number of deduction types.
The following may be indicated in the code field of the notification type:
- 1 - is used to designate citizens of the Russian Federation and foreigners who have received notification of confirmation of the right to property deduction of payment.
- 2 - corresponds to taxpayers who were granted the right to social tax.
- 3 - indicated for people who have received a notification of the right to reduce tax on a fixed down payment.
If the taxpayer did not receive notifications, this field is not required.
If there is a corresponding document, its serial number and date, month, year are indicated. It is also necessary to reflect the IFTS code in the report.
Final part
When drawing up the final part, they are also guided by the rules for filling out certificate 2 of personal income tax.
In the line where you want to provide confirmation of the reliability and completeness of the specified information, you need to indicate the code:
- 1 - the report is provided by an authorized representative or successor of law;
- 2 - information is transmitted by the representative of the recipient of income or his successor.
Information on the name, patronymic and last name of the person authorized to provide the document is indicated in the corresponding field.
Information on confirmation of authority of the agency representative is indicated in the field on the name and details of the document. This is necessary if the report is submitted and filled in by an authorized representative. The signature of the authorized person and the date of submission of the document are put at the end.
Applications
The appendix contains 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. For each bet information is provided separately. If a cancellation report is completed, the Application is not completed.
Here you need to indicate the individual taxpayer number and / or reason code for registration, perform page numbering, the number and date of the document, information about the tax rate is provided. Further, in chronological order, data on income for each month are given. They are numbered from the beginning of the calendar year. Salary must be reflected for the month in which it is accrued, but not received. But vacation and hospital allowances deductions indicate for the period when they were received.
The income code is also taken in the appropriate directory. The amount line shows the amount of profit before tax. If the report belongs to category 1 or 3, you need to reflect information about all incomes of a person. If documentation is drawn up with belonging to groups 2 and 4, indicate the income from which the tax was not withheld.
The line about the deduction code is filled out only for profit, in relation to which deductions of a professional type are provided, as well as for income taxed in an incomplete amount. This, for example, may be the value of gifts. Their sum is indicated in the corresponding lines.
The application is signed by an authorized person, the date of submission of the document is indicated.