Businesses, organizations and individual entrepreneurs are tax agents. They should submit to the tax authorities a 2-NDFL certificate for the past reporting period. This document has a unified form and is an appendix to the order of the Federal Tax Service of Russia No. ММВ-7-3 / 611 @ dated 17.11.2010. such a certificate must be issued at the request of the employee if he needs to report to the tax office on his income.
It is necessary
- - employee documents;
- - reference forms in accordance with the 2-NDFL form;
- - documents of the enterprise;
- - seal of the organization;
- - Tax Code of the Russian Federation;
- - calculation sheets for the reporting tax period.
Instructions
Step 1
In the certificate form, enter the reporting year for which the document is filled out, indicate its number, as well as the sign (if it is drawn up at the end of the tax period, put "1", if for some reason it is impossible to withhold personal income tax, put "2") and the tax code inspection at the place of submission of the 2-NDFL certificate.
Step 2
Write the name of the enterprise in accordance with the charter or other constituent document, taxpayer identification number, registration reason code, last name, first name, patronymic of an individual, taxpayer identification number, if the organization's OPF is an individual entrepreneur. Indicate the company code in accordance with the All-Russian Classifier of Administrative-Territorial Division, the contact phone number of the company.
Step 3
Enter the TIN of the employee for whose income the certificate is drawn up; his last name, first name, patronymic; status (depending on whether he is a resident of the Russian Federation); the date of his birth; details of the identity document (document code, series, number). Indicate the address of the employee's place of residence (zip code, region, city, town, street, house and apartment number).
Step 4
Write down the personal income tax rate. If the deductions were made at different rates, you must fill out two certificates for each of them. Write down in accordance with the payroll the amount of income for each month of the reporting year. If the employee was provided with a standard, social or property deduction, indicate the amount in the month when it was calculated. The deduction is due to those individuals whose income was taxed at a rate of 13%.
Step 5
Enter the total amount of the employee's income, determine the tax base, calculating the deductions due to him. Enter the calculated tax amount, which is calculated by multiplying the tax base by the rate. If you have unnecessarily withheld or did not withhold personal income tax from this employee, record this fact by indicating the calculated amounts in certain fields.
Step 6
The 2-NDFL certificate must be signed by the chief accountant of the company and the director of the organization. Certify the document with the seal of the company. Give it to the employee if you filled out the certificate at his request. Submit the document to the tax authority if you yourself report the employee's income.
