If a person is entitled to dividends, then income tax must be withheld from them. What is the personal income tax rate on dividends in 2018? To which BCC must personal income tax be paid and within what time frame? How to reflect this operation in 2-NDFL and 6-NDFL? This is discussed in our consultation.

Tax rate

After January 1, 2015, personal income tax on dividends must be deducted in the amount of 13 percent (before January 1, 2015 it was less - only 9%). Moreover, regardless of the period of their distribution. But in practice, one can also encounter special cases of calculating and paying income tax on such income.

Based on paragraph 1 of Article 224 of the Tax Code of the Russian Federation, personal income tax on dividends in 2018 for those persons who stayed in the Russian Federation at the time of payment for at least 183 days during the year - that is, for residents - is 13%. Although, as for non-residents, the tax for this category is 15%.

The company determines the tax status of its member or shareholder at the time of any dividend payment. That is, a person can become a non-resident or still a resident of the Russian Federation within a year. Based on the results of the 12-month period, the company determines the exact tax status of the dividend recipient and determines the appropriate tax rate for it. Keep in mind: if a person’s status changes, personal income tax is recalculated as for the full tax period.

To tax or not

From any income of an individual, including dividends, a percentage of the amount issued must be transferred to the treasury.

The date of transfer of dividend income is the day of their payment, regardless of how they were received - through the organization's cash desk, from its current account, or the money was issued in cash. That is why tax on dividends must be withheld on the day they are transferred.

Some people are concerned about the question of whether dividends are subject to personal income tax if they are received in kind. So: if they are issued to an individual in any form, the tax rate is 13%. Therefore, the tax occurs regardless of how such income from participation in the business was received.

Where to pay

Personal income tax must be paid at the time of transfer of dividends. But there are cases when a company is registered with the tax inspectorate of one city, and transfers a share of the profit to its founder in a completely different area. That is, at his place of residence. In this situation, the question arises: where to pay income tax on dividends?

It is important to know that payment of tax does not depend on where the recipient of part of the profit from the business lives or is registered. The company must necessarily transfer personal income tax on dividends received by the person to the place of the inspection where it is registered. This is done on the day of transfer of dividends or on the next day on the basis of paragraph 6 of Article 226 of the Tax Code of the Russian Federation.

Income tax on dividends is transferred to the usual for personal income tax KBK - 182 1 01 02010 01 1000 110.

Income calculation

There are cases when a shareholder/business participant was unable to receive his money as a result of errors in the details, so he has no dividend income in such a situation.

If the company received its dividends from a business in another organization, then the formula from clause 5 of Art. 275 Tax Code of the Russian Federation.

In this case, the share of dividends of an individual is first determined, for which the amount of payment to his account is divided by all accrued dividends. Next, you need to calculate the difference between the dividends that a person received last year, the current period and the sum of all distributed dividends. That is, the first indicator is multiplied by the second and by the percentage tax rate.

Payment nuances

Let's say a company transferred dividends on shares to its participants and paid personal income tax. However, the money was returned due to changes in shareholder details. Then, in fact, she is forced to transfer the amount of income to them a second time. This means that you do not need to remit the tax.

If the shareholder did not receive money as a result of errors with details, then his actual income is missing. Personal income tax, which was previously transferred to the budget, has the status of an overpayment that must be returned. If there was a subsequent transfer of dividends to him, then the tax is withheld and paid again. But the position of the Ministry of Finance is that the company may not return the overpayment, since it can be counted during the second call, without even drawing up a special statement.

Tax deferment

An organization has the right to defer payment of personal income tax on dividends to the founder if it has a counterclaim against this person. For example, if the founder does not repay the debt or has not paid for the goods. Therefore, all counter debts must be offset. And if the founder’s debt is greater than or equal to the amount of dividends, then the company has the right not to transfer funds from dividends to him. It is as if she takes a deferment from paying personal income tax on such income.

The fact that the founder received income from which it was not possible to pay dividend tax must be reported to the tax office and to him himself no later than March 1 of the next year. Next, the participant or shareholder independently submits an income tax return, according to which he will pay the tax no later than July 15 of the following year.

How to reflect 2-NDFL in the certificate

In addition to dividends, the income certificate includes all information about an individual’s income for the past year and tax amounts for a given period. How to reflect dividends on the income statement?

These data are reflected according to the established code of this income 1010. It was also used previously.

EXAMPLE

At the end of 2017, it was decided to pay dividends. However, until January 1, 2018, the corresponding amounts were not credited to the recipients’ accounts.

In this situation, the 2-NDFL certificate for 2017 will be without dividends. Income from them must be shown in the certificate for the period when the dividends were actually paid. That is already for 2018.

In addition, the total amounts of dividends paid and personal income tax taken from them must be reflected in the quarterly calculation in form 6-NDFL.

As of 01/01/2019, changes are being made that all employers, individual entrepreneurs and organizations paying income to individuals should be aware of. Based on Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ (sample for filling out certificate 2-NDFL - new form 2019), there will be not one form, but two. One of them must be used for submitting reports to the Federal Tax Service, and the other for issuing to individuals who apply. As representatives of the Tax Service clarify, the sample for filling out the 2-NDFL certificate form in 2019 contains some points that are unnecessary for ordinary citizens. Therefore, it needs to be simplified, to get rid of the unnecessary. As for the form for the Federal Tax Service, it contains almost everything important and necessary, so the main part of the structure is preserved.

Note that both documents will have the same name - “Certificate of income and tax amounts of an individual.” But so that accountants do not get confused, a small adjustment is made:

• the report, which organizations and individual entrepreneurs must send to the tax authorities, has the abbreviation “form 2-NDFL” in the title, as well as the official number in the classifier of tax documents - KND 1151078;
• the document that needs to be issued to an individual when he applies on the basis of a document has neither abbreviations nor numbers in the KND.

Before downloading the 2-NDFL form (new form 2019), please note that since the purpose of the certificates is different, they have a different structure and filling out order. And the Order of the Federal Tax Service directly states this. Thus, minimal changes have been made to the form that employers must issue to employees (Appendix No. 5 of the Order of the Federal Tax Service). In particular, the line about the attribute, adjustment number and Federal Tax Service code, as well as details of the notification of the provision of a deduction were excluded from it. Since the new year, the document looks like this:

Download free certificate 2-NDFL 2019 (form for issuance to individuals)

As for the 2019 report, there are slightly more changes. For example, it will consist of an introductory part, two sections and one appendix, but now it has 5 sections. In addition, tax authorities removed fields for indicating the TIN of individuals and left only one field to clarify the type of notification confirming the right to one of the tax deductions. You can download the new form 2-NDFL for 2019 below.

Download free certificate form 2-NDFL for 2019.

Please note that if you fill out reports for tax authorities electronically and submit them to the Federal Tax Service through operators, you will not notice any special changes. Intermediaries promise that by the end of the year they will have time to update the formats that tax agents use when transmitting data on income and personal income tax amounts. As for certificates for employees, and such requests are not uncommon, it is advisable to download the 2-NDFL form for free for individuals in 2019, so as not to violate the requirements of the Tax Code of the Russian Federation.

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 and Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/, which approved the current working version of the document and the procedure for filling it out;
• Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576 and Order of the Federal Tax Service dated December 8, 2014 No. ММВ-7-11/, which describe the rules on how to submit information on electronic and paper media, as well as through operators telecommunication channels.

Therefore, you should not wait for new changes: it’s time to download for free the new form 2-NDFL for 2019 to submit information to the Tax Inspectorate of Moscow, St. Petersburg or another region.

Download free certificate 2-NDFL (new form 2019, form)

A sample of filling out this document will be presented below. To access it, registration or other additional steps are not required: all information is free for readers.

Sample form for 2019

To begin with, we suggest downloading 2-NDFL 2019 (in word format, filling out).

Download filling rules

Now let's look at a specific example. LLC "Company" must submit a report for 2019 to employee Semenova O.A. according to the new rules:

1. In general information, everything is quite simple: TIN, KPP, name of the organization or individual entrepreneur, reporting year, Federal Tax Service code, reorganization code and TIN, KPP of the reorganized organization, OKTMO code, telephone.
2. The certificate number is the serial number of the form sent in the reporting period.
3. Sign (1, 2, 3, 4) - indicated depending on the reasons for submitting the document.
4. Correction number: 00 - primary, 99 - canceling. All others from 01 to 98 are corrective reports.
5. Data on taxpayers is provided from documents available to the tax agent.
6. Information on the amounts of income and calculated and withheld tax is taken for the entire reporting period.
7. Deduction codes are entered taking into account Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ In our case, code 126, since the employee has a child.
8. Notification type code (provided that a notification is issued):
   • number 1 is entered if the taxpayer has been issued a notice of the right to a property deduction;
   • number 2, if the taxpayer has been issued a notice of the right to a social deduction;
   • number 3, if the tax agent has been issued a notice confirming the right to reduce income tax on fixed advance payments.
9. The application is completed by month in which income was paid or deduction provided. There are no differences from the current procedure for filling out this document.

Download a certificate of income of an individual, form 2-NDFL (form 2019 completed)

How do they report now?

In 2015-2016, the form approved by the Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 was used. But at the end of 2017, the Federal Tax Service initiated consideration of amendments to this Order in connection with the approval of the Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ- 7-11/ (registered with the Ministry of Justice and published on January 30, 2018).

Form valid in 2017

You can also download form 2-NDFL (2018).

Download form 2-NDFL (2018)

Who is required to submit certificates?

A free sample of the new 2-NDFL certificate for 2019 is required for all tax agents who are required to report to the Federal Tax Service. They may be an organization, an individual entrepreneur, or another person in accordance with Article 226 of the Tax Code of the Russian Federation, which pays income to an individual who is a taxpayer. Such a person is obliged to calculate, withhold tax from the taxpayer and transfer it to the budget.

The form for submission to the Federal Tax Service is filled out for each individual.

Each tax agent is obliged to ensure accounting of income paid to individuals, deductions provided to them, and calculated and withheld taxes. For this purpose, a corresponding tax register is compiled. It is developed and approved independently by the tax agent and must contain information:

• about an individual, his identification data (full name, date of birth, passport details, TIN);
• types and amounts of income;
• provided deductions;
• amounts of calculated, withheld and transferred tax;
• dates of tax withholding and its transfer to the budget, details of payment documents.

It is the data from this tax register that will be used to fill out the forms.

Delivery formats

When the company consists of several people, then 2-NFDL can be submitted to the tax office on paper. If the number of individuals who received income in your company exceeded 25 people, then you can submit the report only in electronic form (clause 2) via telecommunication channels.

To prepare reports, you can use the free Federal Tax Service software “Taxpayer Legal Entity”. To send an electronic report to the Federal Tax Service in electronic form, you must enter into an agreement with an authorized telecom operator, obtain an electronic digital signature and install the appropriate software.

How to check a certificate before submitting it to the tax office electronically? To do this, you can download the free Tester program from the official website of the Federal Tax Service. By installing it on your computer, you can check the file sent to the Federal Tax Service for compliance with the format for submitting the report in electronic form.

Report submission deadlines

Please note that you should download the 2-NDFL form for 2019 (new form) for free in excel, and then fill it out no later than April 1, since this is the last date when tax agents transmit information about an individual’s income, calculated, withheld and transferred tax to budget (clause 2 of article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field. In 2018, April 1 fell on a Sunday, so the deadline for submission was postponed to 04/02/2018. As for 2019, no transfers are provided.

If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is also obliged to provide the tax report, indicating the number 2 in the “Sign” field. This must be done before March 1 of the next year (clause 5). Please note that the procedure for providing such information to the tax authorities is now presented in Appendix No. 4 to Order of the Federal Tax Service of Russia dated October 2, 2018 No. MMV-7-11/

For late submission of the report, a liability of 200 rubles is provided. for each certificate (clause 1), that is, for a form drawn up for an individual employee. Responsibility has also been introduced for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles. (), and it can only be avoided if the tax agent identifies and corrects the error before it is discovered by the tax authority.

What changes has the uniform undergone in 2019?

The changes are mainly technical and do not affect the procedure for reflecting income, deductions and taxes:

• Section 1 contains information about the reorganization or liquidation of the company;
• Section 2 excludes information about the taxpayer’s place of residence;
• Section 4 excludes references to investment deductions;
• in section 5, in the lines of the signature and certifying the authority of the signatory of the document, a mention is made of the possibility of signing the certificate by the legal successor.

Thus, filling out the main sections remains the same.

Sample of filling out a certificate in 2019

Before downloading the 2-NDFL certificate form to fill out in 2019, we recommend that you also familiarize yourself with the rules in force this year (until December 31):

1. In section 1, you must indicate the name of the tax agent and his basic details: TIN, KPP, OKTMO code.
2. Section 2 contains information about the individual: his full name, date of birth and passport details. As mentioned above, you do not need to indicate your residence address.
3. Section 3 reflects the taxpayer’s income, graduated by month of payment, income code, and amount.
4. Section 4 should provide information about tax deductions provided to individuals.
5. The total amounts for the year: income and deductions of an individual, tax calculated, withheld and transferred to the budget of the Russian Federation are reflected in section 5. The details of the person responsible for filling out are also indicated here.
6. Section 3 is completed for each tax rate. For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be completed for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the appropriate income code.

You can download the 2-NDFL certificate form (2018) and the form for free on our website.

Sample personal income tax certificate-2 in 2019

Download free certificate 2-NDFL 2019 (completed form)

Dividends in the certificate in 2019

If the company paid dividends to the founders - individuals in 2018, then certificates must also be drawn up for them and submitted to the Federal Tax Service. The dividend income code in the 2018 report is 1010. The tax rate can be:

• 13% if the participant is a resident;
• 15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives wages in the company, then the dividends should be reflected in the same section 3 as other income. In this case, there is no need to fill out a separate section 3.

Fines and other nuances The legislator has provided penalties for a tax agent who did not provide form 2-NDFL at all or submitted it in violation of the deadline for submission. In such cases, you will have to pay a fine of 200 rubles for each report. This may seem like a small amount, but you need to understand that it is calculated for each document that was not submitted on time. If the procedure for filling out the report is violated, this will also be regarded as failure to submit the certificate. In 2018, a new fine was introduced - for including false data in the certificate. Each error in a document will cost the company 500 rubles. Liability may be excluded if inaccuracies are identified by the tax agent himself.

Dividend payment certificate: 2-NDFL

Responsibility for non-payment or late payment of personal income tax rests with tax agents. For each day of delay, penalties are charged, and the company is charged a fine of 20% of the amount not received by the budget. If the size of dividend payments is large, the delay may entail significant costs for the company.

Content

• 1 Are dividends subject to personal income tax?
• 2 When is personal income tax paid on dividends?
• 3 How to calculate the tax amount?
• 4 Example
• 5 How to reflect dividends in personal income tax certificate 2?

Are dividends subject to personal income tax? Dividends are classified as income subject to personal income tax. The tax rate is different for residents and non-residents. For the former in 2017 it was set at 13%, for the latter it was slightly higher – 15%.
It is a mistake to believe that all citizens of the Russian Federation are residents of the country.

Personal income tax on dividends. examples of calculation and reporting

Info

Dividend income code is 1010. Enter the full amount of dividends, including personal income tax. Deduction code 601 and the deduction amount will be on the certificate only if you took into account dividends received by your organization when calculating personal income tax. Example. Filling out a 2-NDFL certificate for dividends without deduction Example.

Important

Filling out the 2-NDFL certificate for dividends with the deduction of Dividends paid to the employee, include in section. 3 together with other income taxed at a rate of 13%. Fill out individual sections. 3 and 5 are not necessary Letter of the Federal Tax Service dated March 15, 2016 N BS-4-11/ Glavnaya Kniga Publishing House, © 2018. Collection of typical situations, 2018-04-06.

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How to fill out a certificate on the new 2-NDFL form

Starting from the second, you need to number the pages at the top. You also need to put the number, date of the certificate and the year for which it is compiled. Each sheet must contain information about the tax agent and a signature.

Where to submit the form General rules establish that a report in form 2-NDFL must be sent to the tax office at the place where the organization is located or the individual entrepreneur is registered. It is not uncommon for a company to have branches that are registered as separate entities. In this case, the central office submits a certificate at its own location, and branches - at the place of registration.

The same rules apply to employees who have income not only in the main company, but also in its divisions. It follows from this that you should contact the tax authorities at the place where you received payments. Every rule has its exceptions.

Form 2-NDFL: we analyze non-standard situations

Section 4 Concerns various types of tax deductions, information about investment deductions has been added, as well as fields for entering details of the notification document about receiving social deductions. Section 5 Includes total amounts of income and tax; a field has been added in which the fixed advance payment is displayed, and a field for entering details of the document that confirms the right to reduce the amount of tax by the amount of the fixed payment. The new format of the form requires filling out sections 3-5 for each individual tax rate, if the income that was paid to an individual was taxed at different rates. If we are talking about filling out the cancellation paper, you need to fill out the title, sections 1, 2, in accordance with the data that was entered into the document submitted to the tax office earlier. However, sections 3 to 5 do not need to be filled out. The header should contain code 99.

2-personal income tax for 2017 instructions and sample for filling out

Deadlines for submitting the report The form is submitted annually no later than April 1 and contains information about the income of an individual calculated, withheld and transferred by personal income tax to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field on the certificate. In 2018, April 1 falls on a Sunday, so the deadline for submission is postponed to 04/02/2018.

If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is also obliged to provide 2-NDFL in the tax certificate, indicating the number 2 in the “Sign” field. This must be done before March 1 of the next year (clause 5 Article 226 of the Tax Code of the Russian Federation). For late submission of the form, a liability of 200 rubles is provided.
for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation). There is also responsibility for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles. (Art.

Stages of filling out 2-personal income tax

In this case, there is no need to fill out a separate section 3. Submission form When the company has several people, 2-NFDL can be submitted to the tax office on paper. If the number of individuals who received income in your company exceeded 25 people, then you can submit the report only in electronic form (clause
2 tbsp. 230 of the Tax Code of the Russian Federation) via telecommunication channels. To prepare report forms, you can use the free Federal Tax Service software “Taxpayer Legal Entity”. To send an electronic report to the Federal Tax Service in electronic form, you must enter into an agreement with an authorized telecom operator, obtain an electronic digital signature and install the appropriate software. How to check 2-NDFL before submitting it to the tax office electronically? To do this, you can download the free Tester program from the official website of the Federal Tax Service.

Example of filling out 2 personal income taxes with dividends

Along with it, 2 copies of the register of information about income are submitted. If an error is found for the previous period

• if personal income tax is recalculated for the period for which the certificate was submitted, you need to draw up a corrective document in the form that was in force at the time of filing the first certificate;
• In order to completely cancel personal income tax accruals for a certain period, you need to draw up a cancellation certificate in which sections 1 and 2 are filled out.

When an organization withheld only part of the personal income tax, two reports must be submitted:

• the first with attribute 1 displays all income;
• in the second with sign 2, exclusively those from which personal income tax was not withheld.

In the case where the certificates are identical, officials believe that 2 certificates should be submitted, first with sign 2, and then the second document. The judges believe that it is enough to submit a certificate with attribute 2.

Russia. Based on the results of the fourth quarter of 2016, at the meeting of shareholders it was decided to distribute 100,000 rubles of net profit. This means that the owners are entitled to: Ivanov: 100,000 * 0.6 = 60,000 rubles. Petrov: 100,000* 0.4 = 40,000 rubles. From the indicated amounts of income, personal income tax is withheld at a rate of 13%.

The tax amount is calculated as: For Ivanov: 60,000* 0.13 = 7,800 rubles. The amount “in hand” with the deduction of personal income tax is 52,200 rubles. For Petrov: 40,000* 0.13 = 5,200 rubles. Minus tax, the participant will receive 44,800 rubles. Romashka LLC is obliged to transfer personal income tax in the total amount of 13,00 rubles according to the details of “its” Federal Tax Service no later than the next day after settlement with shareholders. Otherwise, it will be held accountable by the fiscal authorities as a tax agent. Important! If the amount of dividends is returned to the LLC due to an error in the details, there is no need to transfer the personal income tax again when sending the payment again.

What to indicate in the document if there is no total value If there is no value for the total indicators, you need to put zero. A certificate of income paid to a private entrepreneur should not be issued, since the entrepreneur himself pays personal income tax and must report on it personally. Where are forms for individual departments submitted?

• Reports on income paid by divisions are submitted to the tax office at the place where such divisions are registered.

  If one of them is closed, the certificate is submitted to the tax service at the place of registration of the main office.

• Large taxpayers have the right to choose where to submit a certificate: at the location where the unit is located or at the place of their own registration.

What does a certificate look like when all the information does not fit on one page? Fill out as many pages as necessary.

LLCs and JSCs that receive profit from business activities transfer a specified portion of it to shareholders - individuals. The Tax Code of the Russian Federation obliges companies to perform the functions of tax agents for these transactions: to calculate and transfer personal income tax to the budget from dividends in 2017. To avoid problems with fiscal authorities, payments should be made no later than the deadlines prescribed in the current legislation.

Responsibility for non-payment or delay lies with tax agents. For each day of delay, penalties are charged, and the company is charged a fine of 20% of the amount not received by the budget. If the size of dividend payments is large, the delay may entail significant costs for the company.

Dividends are classified as income subject to personal income tax. The tax rate is different for residents and non-residents. For the former in 2017 it was set at 13%, for the latter it was slightly higher – 15%.

It is a mistake to believe that all citizens of the Russian Federation are residents of the country. The Tax Code of the Russian Federation gives a different definition: a resident is a person who has stayed on the territory of the state for at least 183 days during the last year. This means that both the holder of a Russian passport and a foreigner can have this status.

A citizen of the Russian Federation who stays abroad for a significant part of the year may lose his resident status. Exceptions are departures from the Russian Federation for valid reasons: to receive medical services or training. The 183-day rule does not apply to military personnel and civil servants performing labor functions outside of Russia.

In order not to make a mistake when choosing a rate, you need to check your residence status. If the tax authorities discover an error, the company will have to pay penalties and fines for the difference not transferred to the budget.

Important! The tax status of the participant is determined during the tax period on each date of personal income tax transfer. If it changes, budget obligations for the entire year are subject to recalculation.

When is personal income tax paid on dividends?

The procedure for making dividend payments to company participants is regulated by Art. 28 of Law No. 14-FZ of 1998. According to its text, the meeting of shareholders of the company has the right to distribute net profit quarterly, every six or 12 months. Once the decision is made and documented, the organization has 60 days to transfer the funds.

The deadline for paying income tax on dividends to the budget depends on the legal form of the company. There are two possible options:

• LLC – transfers personal income tax no later than the next day after payment of income to shareholders.
• JSC (PJSC) - must fulfill the obligations of the tax agent within a month from the date of monetary settlement with shareholders.

The timing of personal income tax transfers does not depend on the method of payment of income: in cash at the organization’s cash desk or by transfer to a card. Dividends received in kind are not exempt from tax.

Important! The transfer of personal income tax must be made according to the details of the Federal Tax Service with which the company is registered, regardless of the area in which the participant lives.

How to calculate the tax amount?

The company reflects dividends in certificate 2 of personal income tax in 2017 and is subject to mandatory personal income tax. To calculate tax, you must use the rate currently in effect, selected according to the member's tax status.

When calculating, you cannot reduce the tax base by deductions: standard, social, professional or property. The full amount of income received is taxed at a rate of 13% (or 15%). Use the formula:

Personal income tax = Dividend amount* 0.13

Example

Romashka LLC has two founders: Ivanova A.A. (owns 60% of the capital) and Petrova B.B. (owns 40% of shares) - both residents of Russia. Based on the results of the fourth quarter of 2016, at the meeting of shareholders it was decided to distribute 100,000 rubles of net profit. This means that the owners are entitled to:

Ivanov: 100,000* 0.6 = 60,000 rubles.

Petrov: 100,000* 0.4 = 40,000 rubles.

From the indicated amounts of income, personal income tax is withheld at a rate of 13%. The tax amount is calculated as:

For Ivanov: 60,000* 0.13 = 7,800 rubles. The amount “in hand” with the deduction of personal income tax is 52,200 rubles.

For Petrov: 40,000* 0.13 = 5,200 rubles. Minus tax, the participant will receive 44,800 rubles.

Romashka LLC is obliged to transfer personal income tax in the total amount of 13,00 rubles according to the details of “its” Federal Tax Service no later than the next day after settlement with shareholders. Otherwise, it will be held accountable by the fiscal authorities as a tax agent.

Important! If the amount of dividends is returned to the LLC due to an error in the details, there is no need to transfer the personal income tax again when sending the payment again.

How to reflect dividends in personal income tax certificate 2?

The company that calculates tax on dividends acts as a tax agent. According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, she is obliged to report to the fiscal authorities, indicating the corresponding values ​​in the 2-NDFL certificate under code 1010. The deadline for submitting the report is no later than 01.04 of the next year.

Important! Reporting to the Federal Tax Service does not reflect the accrual, but the actual payment of dividends. Certificate 2 of personal income tax will not contain information about the participant’s income if it was accrued in December and transferred to shareholders in January. The figure will roll over to next year.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Tax agents submit Form 2-NDFL to the Federal Tax Service in two cases: in general order - no later than April 1 of the year following the tax period, and if it is impossible to withhold tax. In addition, a certificate in form 2-NDFL must be presented by the tax agent to the taxpayer - an individual upon his request. At the end of last year, following changes in legislation, the tax service updated personal income tax reporting forms, including changing the usual form 2-personal income tax. Our recommendations will help tax agents not only check and, if necessary, clarify reports already submitted, but also correctly draw up certificates in the future.

The procedure for filling out a new certificate is described in sufficient detail. But life constantly presents accountants with “surprises” that are difficult to reflect in reporting.

Filling out a certificate: transitional moments

Let's start with questions about filling out the certificate. After all, incorrect information in this document threatens the organization with a fine of 500 rubles. for each incorrect certificate (Article 126.1 of the Tax Code of the Russian Federation).

The so-called “transitional” payments cause many difficulties. Although they occur only once a year, they cause constant headaches for the accountant. How to correctly fill out a certificate for payments accrued in 2015, but actually paid in 2016?

With the current salary everything is clear. The tax authorities decided long ago that the December salary had to be included in the certificate for 2015, even if it was actually paid in January 2016 (see, for example, letters of the Federal Tax Service of Russia dated 02/03/2012 No. ED-4-3 /1692@ and No. ED-4-3/1698@).

However, there is a nuance here: this provision does not apply to wages paid in violation of the deadlines established by labor legislation (letter of the Federal Tax Service of Russia dated October 7, 2013 No. BS-4-11/17931@). And if, for example, in January wages were paid not for December 2015, but for earlier periods, it is considered income in 2016. This means that it will be included in the certificate for 2016. Although in practice the tax authorities do not object to the inclusion of such payments (in terms of wages for 2015) in the certificate for 2015, if the actual payment occurred before the submission of the relevant reports.

With regard to payments under civil contracts, transitional rules do not apply at all. As a general rule, the date of actual receipt of income in cash is the day of its payment or transfer to the taxpayer’s bank accounts (third party accounts on behalf of the taxpayer). This is stated in sub. 1 clause 1 art. 223 Tax Code of the Russian Federation. And if, for example, the rent for December 2015 was paid in January or February 2016, this is income in 2016. Therefore, in the Information on Form 2-NDFL provided for 2015, data on accrued but not paid in There was no need to include rent this year.

Salary nuances

Let's now move on to standard charges. Here, difficulties with reflecting information in a certificate may arise in various situations. For example, if, at the end of the year, excessively withheld amounts were discovered.

Refund of personal income tax to full-time employees: general procedure

Let's illustrate this situation with an example.

Let’s assume that an employee, a mother of three children, worked in an organization from February to May. Accordingly, she could receive a monthly deduction in the amount of 5,800 rubles. (1,400 rubles each for the first and second children and 3,000 rubles for the third). In February she received an income of 800 rubles, in March - 12,000 rubles, in April and May - 2,000 rubles each. As a result, on the date of dismissal, the amount of deductions turned out to be more than the income received. But due to the uneven distribution of income across months, personal income tax was withheld in March. And this amount, accordingly, became excessively withheld. Let's see how all this should be reflected in the certificate.

Let us say right away that the order of reflection depends on when the excess withheld amount will be returned.

The fact is that in accordance with the Procedure for filling out Section 5 of Certificate 2-NDFL (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@), in the field “Amount of tax excessively withheld by the tax agent” the non-refunded amount is indicated tax agent withholding an excessive amount of tax. That is, this field is filled in when, at the time of submitting the certificate, the indicator in the “Tax amount calculated” field is less than in the “Tax amount withheld” field.

From the systemic interpretation of the specified Procedure for filling out Section 5 of Certificate 2-NDFL, it follows that if adjustments were made to the withheld amounts during the year, including the return of over-withheld tax to the taxpayer, the already adjusted amounts will be included in the certificate drawn up based on the results of a given tax period. This means that if the amount of personal income tax that was excessively withheld in March was returned to the taxpayer in 2015, the 2-NDFL certificate should have already included the corrected data.

In this case, the certificate should have been completed as follows. In Section 4, in the “Deduction Amount” field for the corresponding codes (114, 115, 116), it was necessary to indicate the amount of the standard tax deduction provided for the first, second and third child in February - May. The total amount of the deduction by virtue of clause 3 of Art. 210 of the Tax Code of the Russian Federation cannot exceed the amount of income, so the certificate had to indicate 16,800. Further, in Section 5, in the “Total amount of income” field, it was necessary to indicate the total amount of accrued and actually received income without taking into account the deductions specified in Sections 3 and 4 That is, in the case under consideration - 16,800.

The “Tax base” field indicates the tax base from which the tax is calculated. The indicator indicated in this field corresponds to the amount of income reflected in the “Total amount of income” field, reduced by the amount of deductions reflected in sections 3 and 4. In the case under consideration, it is equal to zero. In the fields “Tax amount calculated”, “Tax amount withheld”, “Tax amount transferred” and “Tax amount excessively withheld by the tax agent”, zero should also be indicated.

A certificate is filled out in a similar way if the return of excessively withheld personal income tax was made in 2016, but before the organization submitted certificates for 2015 to the Federal Tax Service.

If the refund of the overly withheld tax will take place in 2016 after the submission of the 2-NDFL certificate, then the accountant will have to enter the actual data into the certificate, that is, indicate the overly withheld tax. Therefore, Section 5 will be filled out differently: in the “Total amount of income” field, 16,800 will also be indicated. In the “Tax base” field, there will be zero. The “Tax amount calculated” field will reflect the personal income tax amount for the March salary, and it will also appear in the “Tax amount withheld”, “Tax amount transferred” and “Tax amount over-withheld by the tax agent” fields.

And most importantly: after the tax refund, you will need to submit to the Federal Tax Service a new (correcting) certificate 2-NDFL, in which there will no longer be excessively withheld tax, and the amounts of personal income tax calculated, withheld and transferred will be equal to zero (see General requirements for the procedure filling out the certificate form approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. MMV-7-11/485@, and letter of the Federal Tax Service of Russia dated September 13, 2012 No. AS-4-3/15317).

We return tax to workers on a patent

Excessively withheld amounts may arise not only due to deductions, but also due to the fact that the organization employs employees on patent. Moreover, the amounts of overpayments here can be significant due to the fact that the notification of the possibility of offset was received from the Federal Tax Service with a delay.

Let us remind you that the Tax Code of the Russian Federation says that tax that is excessively withheld from an individual is returned at the expense of the “common pot”, that is, personal income tax withheld from other employees of the organization (clause 1 of Article 231 of the Tax Code of the Russian Federation). In this regard, the question arises: how will such a refund be reflected in the certificates of those employees whose personal income tax was used to reimburse the overpayment? What to write in the “Tax amount transferred” field if personal income tax did not go to the budget, but actually ended up in the account of a foreign employee?

In fact, the current Procedure for filling out the 2-NDFL certificate does not distinguish between the amounts transferred by the tax agent to the budget and the amounts transferred in accordance with Art. 231 of the Tax Code of the Russian Federation to the bank account specified in the application for the refund of excessively withheld tax. Both amounts apply to those listed. At the same time, neither the certificate itself nor the procedure for filling it out clarifies that we are talking specifically about transfers to the budget.

Thus, it can be stated that for the purposes of personal income tax reporting, personal income tax amounts returned from the “common pot” are also recognized as listed and are reflected in Section 5 of the certificate in the general manner. Simply put, there will be no distortions in the certificates of those employees whose personal income tax was actually transferred not to the budget, but to the account of another individual on account of the excessively withheld tax amount.

There is another problem associated with workers working on the basis of a patent. For them, the certificate provides a separate status - 6. But at the same time, many of them are also tax residents of the Russian Federation, since they worked in Russia for more than six months. And for residents, as you know, a different status is established - 1. How to combine these two statuses in a certificate?

To answer, please refer to the Procedure for filling out Section 2 “Data about the individual - recipient of income” of the 2-NDFL certificate. It states that if during the tax period the taxpayer is a tax resident of the Russian Federation, then the number 1 is indicated. And then - in parentheses - a note is given: except for taxpayers carrying out labor activities for hire in the Russian Federation on the basis of a patent.

It turns out that “patent” workers are a kind of exception: regardless of whether they have residency in the certificate, they always appear under code 6. This rule also applies in a situation where the employee got a job while already a resident, and some at that time he worked without a patent (for example, under a work permit issued earlier), and later within a year he received a patent. After all, the status of a taxpayer is determined as of the end of the year for which the tax agent submits a 2-NDFL certificate (letter of the Ministry of Finance of Russia dated November 15, 2012 No. 03-04-05/6-1305). If an employee is dismissed before the end of the year, his status is determined as of the date of dismissal.

Remote workers from other countries: what payments are subject to

Finally, another situation that accountants sometimes have to deal with is registering employees from other countries to work remotely.

The wages of such employees are not subject to personal income tax, since remuneration for performing work for a Russian company from the territory of another state relates to income received from sources outside the Russian Federation (subclause 6, clause 3, article 208 of the Tax Code of the Russian Federation).

At the same time, vacation pay is not such a reward, because it is not payment for work, but saved average earnings. Consequently, such payments received from a Russian organization are classified as income from sources in the Russian Federation and on the basis of Art. 209 of the Tax Code of the Russian Federation are subject to taxation in the Russian Federation (letter of the Ministry of Finance of Russia dated April 2, 2015 No. 03-04-06/18203).

Accordingly, when paying this amount, the Russian organization is recognized as a tax agent (clause 1 of Article 226 of the Tax Code of the Russian Federation) and is obliged to calculate, withhold and transfer the amount of personal income tax to the budget. And as a result, it is obliged to keep records of paid income and submit information about it to the tax authority (clauses 1 and 2 of Article 230 of the Tax Code of the Russian Federation).

It turns out that for remote foreign employees, the organization must also submit information to the tax authorities in Form 2-NDFL (with sign 1). In this case, the certificate indicates only the amount of vacation pay paid. Wage amounts as not subject to personal income tax are not indicated in form 2-NDFL, and a separate certificate with item 2 is also not submitted for them.

Reflecting dividends

Separately, it is worth mentioning dividends.

Let's start with the fact that only limited liability companies must submit 2-NDFL certificates for individuals to whom dividends were paid. Joint-stock companies reflect personal income tax on dividends paid to individuals in the income tax return (clauses 2, 4 of Article 230 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 02.02.2015 No. BS-4-11/1443@).

LLC, the amount of dividends paid is reflected in section 3 of the certificate indicating the tax rate - 13%. Income in the form of a paid dividend is always reflected in the 2-NDFL certificate for the year in which the actual payment of dividends was made. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is 1010. Moreover, if, when calculating personal income tax, the organization took into account dividends received from other organizations (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation), in the same line in Section 3 of the certificate where it is indicated amount of dividends, you need to indicate the deduction amount with code 601. That is, deductions for dividends are also reflected in Section 3. Please pay attention to this!

There is another problematic issue related to dividends.

In accordance with paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, income from equity participation in the activities of organizations received by tax residents in the form of dividends is subject to personal income tax at a rate of 13%. But at the same time, according to clause 3 of Art. 226 of the Tax Code of the Russian Federation, the tax base for them is considered separately and is not included in the tax base determined by the cumulative total for other income taxed at the rate provided for in paragraph 1 of Art. 224 Tax Code of the Russian Federation.

As a result, if the recipient of dividends is also an employee of this organization, then personal income tax on dividends must be calculated separately, and on wages - separately. However, the Procedure for filling out the 2-NDFL certificate does not regulate this situation in any way: it is not clear whether separate Sections 3 and 5 need to be filled out for dividends or whether these incomes are indicated in conjunction with others taxed at a rate of 13%.

We believe that in this situation the taxpayer can independently decide how to fill out the 2-NDFL certificate. You can indicate all amounts in one Section 3 and Section 5. Or you can fill out two different Sections 3 and 5 in relation to income in the form of wages and in relation to income in the form of dividends, because the Procedure for filling out Form 2-NDFL does not contain a direct prohibition on completing separate Sections 3 and 5 in relation to income taxed at the same rate, but in respect of which the procedure for calculating the tax base differs (on an accrual basis or separately for each amount).

Note that the second option is also preferable because it eliminates possible discrepancies in amounts that arise during summation due to rounding. The fact is that, by virtue of clause 6 of Art. 52 of the Tax Code of the Russian Federation, the tax amount is always determined in full rubles, by rounding, in which the tax amount of less than 50 kopecks is discarded, and the tax amount of 50 kopecks or more is rounded to the full ruble. As a result of this rounding, the amount of personal income tax calculated separately from dividends and from wages may not converge with the amount of personal income tax calculated from total income.

Example

The salary of an LLC employee for the year amounted to 257,942 rubles, personal income tax calculated, withheld and transferred - 33,532 rubles.

Dividends paid to an employee who is also a member of the LLC amounted to 35,593 rubles. Personal income tax calculated, withheld and transferred - 4,627 rubles.

As a result, we find that in Section 5 the total amount of income is 293,535 rubles, and personal income tax is 38,159 rubles. But this amount obviously does not coincide with the one we get if we take 13% of the total income indicated in Section 5. Due to rounding, 1 ruble is “underpaid” to the budget.

However, in our opinion, the mechanism for calculating personal income tax laid down in the Tax Code directly assumes the possibility of a discrepancy as a result of rounding the amount of tax calculated on each individual amount and the amount of tax calculated on gross income for the tax period. Therefore, in this case, the tax agent does not have the amount of unwithheld tax, that is, in the corresponding field “Amount of tax not withheld by the tax agent” of Section 5, you must enter 0. Moreover, neither the Tax Code of the Russian Federation nor the Procedure for filling out form 2-NDFL contain a requirement for ensuring that the amount in the “Calculated tax amount” field of Section 5 corresponds to the product of the amount specified in the “Tax base” field of Section 5 and the tax rate.

Choosing an inspection

The next block of difficult situations that arise in practice is related to which tax authority must submit information on Form 2-NDFL. And it should be noted that some of the problems here are directly related to the incorrect work of the legislator.

Features for the largest

Thus, legislators, changing and specifying the Procedure for submitting information established in paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, apparently, made a technical error, as a result of which the norm on the procedure for submitting certificates by major taxpayers included a part of the text that does not relate to this category of tax agents at all. As a result, it is completely unclear where this category of tax agents should submit certificates.

In our opinion, the meaning of the norm is that this category of tax agents has the right to choose where to submit reports regarding the income of employees of separate divisions, as well as individuals under civil contracts concluded with separate divisions: at the place of registration as the largest taxpayer or at the location of a separate division.

The above conclusion is confirmed by letter of the Federal Tax Service of Russia dated 02/01/2016 No. BS-4-11/1395@. However, it makes a significant adjustment.

According to the Federal Tax Service, granted to a tax agent classified as a major taxpayer, the right to choose the procedure for submitting 2-NDFL certificates does not provide for the possibility of simultaneous submission of such documents to the tax authority at the place of registration as the largest taxpayer and to the tax authority at the place of registration of the organization according to the corresponding separate division, regardless of whether the specified payments are made by the organization or a separate division.

That is, the “largest” must, for all income paid to employees both by the organization and its separate division, submit 2-NDFL certificates either to the tax authority at the place of registration as the largest taxpayer, or to the tax authority at the place of registration of such a taxpayer according to the corresponding separate division.

Rules for individual entrepreneurs in special modes

Another flaw of the legislator is the procedure for submitting reports by entrepreneurs operating under special tax regimes. The problem here is the following.

In accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit a 2-NDFL certificate to the tax authority at the place of their registration. But further in paragraph 2 of Art. 230 of the Tax Code of the Russian Federation contains norms that actually specify the concept of “place of registration” for various categories of taxpayers.

So, according to para. 6 paragraph 2 art. 230 of the Tax Code of the Russian Federation for tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) a patent taxation system, it is indicated that they submit information regarding their employees to the tax authority at the place of their registration in connection with the implementation of such activities.

At the same time, there is no reservation in the Tax Code of the Russian Federation that we are talking only about personal income tax withheld from the income of persons engaged in activities transferred to UTII.

It turns out that an entrepreneur who combines UTII (or PSN) with other taxation regimes must submit reports in relation to all employees (employed both in activities taxed under the general taxation regime, or the simplified tax system, and taxed under UTII/PSN) exclusively to the tax authority at the place of registration as a UTII payer.

If the organization has moved

And at the end of this block, we will consider the procedure for submitting 2-NDFL certificates by organizations that during the year “moved” from one Federal Tax Service Inspectorate to another. They need to pay attention to how the Procedure for filling out the 2-NDFL certificate sets out the rules for filling out the “OKTMO Code”, “TIN” and “KPP” fields of Section 1 of the certificate.

Thus, in part of the OKTMO code, the Procedure requires indicating the code of the municipality on the territory of which the organization or a separate division of the organization is located. And in the “TIN” and “KPP” fields for tax agents - organizations, the tax agent identification number (TIN) and the reason for registration code (KPP) at the location of the organization are indicated according to the Certificate of Registration with the tax authority. If the Certificate form is filled out by an organization that has separate divisions, the checkpoint at the location of the organization at the location of its separate division is indicated in this field after the TIN.

From the above provisions, it becomes obvious that when changing the “registration” of an organization, it is not necessary to submit several certificates (to the old and new Federal Tax Service). After all, the submission of two income certificates for one individual with different checkpoints and OKTMO codes is possible only if he works in several separate divisions of the organization or in the organization and in its separate division during the tax period. Accordingly, when changing the location of an organization, information on the income of individuals must be submitted to the tax authority only at the place of new registration. Information is submitted for the entire expired tax period as a whole. In this case, the tax agent organization indicates new (valid at the time of submission of the certificate) checkpoints in accordance with the Certificate of registration with the tax authority and OKTMO (letter of the Ministry of Finance of Russia dated November 19, 2015 No. 03-04-06/66956).

Is sign 2 self-sufficient?

As before, the 2-NDFL certificate is intended not only to inform the tax authorities about the amounts of income calculated and withheld by the tax agent for personal income tax. This document also has a second aspect: informing about the impossibility of withholding personal income tax. In this case, the certificate is submitted to the tax authorities with feature 2.

In 2015, changes occurred in the Tax Code of the Russian Federation - legislators changed the deadlines for submitting such certificates.

Now in paragraph 5 of Art. 226 of the Tax Code of the Russian Federation states that if it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at his place of residence in writing. accounting about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax.

However, as, unfortunately, often happens, having changed one article, legislators forgot about a similar rule contained in another article of the Code.

So, the changes did not affect sub. 2 p. 3 art. 24 of the Tax Code of the Russian Federation, which contains a rule obliging the agent to report in writing to the tax authority at the place of his registration about the impossibility of withholding tax and the amount of the taxpayer’s debt within one month from the day the tax agent became aware of such circumstances. That is, there is still a one-month period for reporting (which was previously synchronized with Article 226 of the Tax Code of the Russian Federation), however, the wording of the norm, albeit slightly, differs from that contained in Art. 226 Tax Code of the Russian Federation. It turns out that Art. 24 and 226 of the Tax Code of the Russian Federation formally establish different duties of a tax agent. And now the tax agent must assess the situation in each specific case in order to determine the deadline for submitting a message about the impossibility of withholding personal income tax.

Thus, if there are no contractual relations with the person to whom the income was paid that provide for the payment of funds in his favor in the current year, the message is submitted within the period specified in Art. 24 of the Tax Code of the Russian Federation, or more precisely, within a month from the date of payment of income. If there is a documented probability of payment of cash income (for example, a framework agreement), the deadline for notifying the tax authority is postponed to March of the next year, as provided for in paragraph 5 of Art. 226 Tax Code of the Russian Federation.

But this is not the only trap that awaits an accountant when providing certificates with sign 2.

Thus, many believe that such certificates are self-sufficient and, having submitted them, there is no need to re-submit information on Form 2-NDFL within the generally established deadlines (before April 1). However, it is not. No later than April 1, the tax authority at the place of registration must submit information in Form 2-NDFL with feature 1, including information on payments for which personal income tax was not withheld due to the impossibility of withholding and for which certificates with feature 2 were previously submitted (letters of the Ministry of Finance of Russia dated December 29, 2011 No. 03-04-06/6-363 and dated October 27, 2011 No. 03-04-06/8-290).

The employee asked for a certificate

In addition to reporting to the Federal Tax Service, a 2-NDFL certificate can also be issued to employees upon their request. And here, too, oddly enough, difficult situations can arise. For example, how many certificates should be issued to an employee who worked in several divisions of an organization (or in an organization and a separate division) during the year?

Here we need to proceed from the following. The obligation of tax agents to issue to individuals, upon their applications, certificates of income received by individuals and amounts of tax withheld is provided for in clause 3 of Art. 230 Tax Code of the Russian Federation. Certificates are issued in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. By order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@, form 2-NDFL was approved for these purposes. Accordingly, if a certificate is issued to an individual upon his application, it must still be drawn up in accordance with the Procedure approved by the Federal Tax Service of Russia, that is, the certificate must be prepared in the same manner as when submitted to the tax office.

In accordance with Section III of the Procedure, in the “OKTMO Code” field of Section 1 of the 2-NDFL certificate, the code of the municipality on the territory of which the organization or a separate division of the organization is located is indicated. If the certificate form is filled out by an organization that has separate divisions, in the “TIN and KPP” field of Section 1 of the certificate after the TIN, the KPP at the location of the organization at the location of its separate division is indicated.

Thus, the Procedure for filling out the certificate provides for separate indication of information on income paid by different separate divisions of the organization. The Procedure does not contain the possibility of “combining” this information into one certificate issued on behalf of the organization’s head office.

The regulatory authorities also indicate that if during the year an employee worked both in a separate division and in the head office of the organization, information about the income of such an employee must be submitted, respectively, at the place of registration of the separate division and at the location of the head office of the organization (letter from the Ministry of Finance of Russia dated March 29 .2010 No. 03-04-06/55, Federal Tax Service of Russia dated October 14, 2010 No. ShS-37-3/13344). That is, two separate certificates are issued. A similar approach, in our opinion, is applicable in a situation where an employee worked in several separate departments during the year.

So an employee who has worked in several departments (parent organization and division) during the year needs to complete and issue several certificates.

How to obtain a certificate in case of reorganization

Difficulties also arise in organizations that have undergone reorganization or renaming if employees ask for a certificate for the period before the reorganization (renaming).

When drawing up a certificate in this case, it is necessary to take into account that the document is always drawn up by the tax agent to whom the taxpayer applies, and in the form that is valid at the time of application (see letter of the Federal Tax Service of Russia dated June 14, 2006 No. 04-1-04/317 ). Accordingly, since during reorganization there is a succession of organizations, the successor organization on its own behalf has the right to issue a certificate to the employee, including for the period before the reorganization.

Registration of a certificate when changing the company name

The issue is resolved in a similar way when changing the name of an organization. In this case, the TIN of the tax agent organization remains the same. This means that there is no change of tax agent in this case. Therefore, in the situation under consideration, upon receiving an application from an individual to provide information about the income received and the amounts of tax withheld, the tax agent issues a certificate in accordance with the current Form 2-NDFL, indicating in Section 1 the information about the tax agent as of the date of application. In this case, the TIN and KPP are indicated according to the certificate of registration with the tax authority, the abbreviated name (in case of absence - the full name) of the organization - according to its constituent documents (see the Procedure for filling out Section 1 “Data about the tax agent” of form 2-NDFL, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@).