Business entities, as well as entrepreneurs who have hired employees, are required to submit annual figures in declaration 2 to the Internal Revenue Service at the place of registration. They reflect wages and withheld income tax. It is not always clear to accountants whether it is necessary to submit a 2nd personal income tax certificate generated with zero indicators if in the reporting period the profit is in favor of individuals. persons were not assessed and the tax was accordingly not withheld or transferred to the treasury.
The table shows where the personal income tax declaration 2 is submitted.
Help 2 Personal income tax for social protection: features of registration and submission to the government agency
Deadlines for submitting personal income tax certificate 2
Business entities that accrued profits during the reporting year, withheld and transferred income tax to the treasury are required to submit Form 2 of personal income tax within the deadlines established by law.
Let us remind you when to submit your declaration for 2020:
- For a declaration with feature 1, the filing deadline is April 1, 2018;
- for a report with feature 2, when it is impossible to withhold income tax, the filing deadline is March 1, 2020;
from 2020 until the day of reorganization or liquidation of a business entity, if such a decision was made, a declaration is generated for the period of time where earnings were accrued and personal income tax was withheld.
Should I fill out blank certificates?
Business entities, as well as entrepreneurs who have hired employees, are required to submit annual figures in declaration 2 to the Internal Revenue Service at the place of registration. They reflect wages and withheld income tax.
It is not always clear to accountants whether it is necessary to submit a 2nd personal income tax certificate generated with zero indicators if in the reporting period the profit is in favor of individuals. persons were not assessed and the tax was accordingly not withheld or transferred to the treasury.
The table shows where the personal income tax declaration 2 is submitted.
Organizations that are tax agents for personal income tax are required to annually submit certificates in form 2-NDFL to the inspectorate. They reflect the amounts of accrued, as well as actually received, income by people. The certificates indicate information about the amounts of tax: calculated, withheld and paid to the treasury. Thus, certificate 2-NDFL contains information about the calculation of tax for individuals.
If an organization has not transferred income to a person, it is not a tax agent. This means there is no need to transfer information and submit zero certificates. In addition, there is no need to submit an empty 2-NDFL with sign 2. As a result, the 2-NDFL with zero income does not need to be filled out. Also see “No need to submit 6-NDFL zero calculation”, “SZV-M zero in 2020: sample and example of filling out”.
Do I need to submit zero 2 personal income tax?
Declaration 2 of personal income tax is filled out once at the end of the calendar year for each employee of the organization. This is done to account for taxation, when, if necessary, the tax is returned to individuals. person upon application.
If payments were not transferred to the employee during the reporting period, there was therefore no basis for calculating or withholding income tax. In this case, the business entity is not a tax agent and does not have to submit a zero declaration 2 personal income tax. This norm is regulated in Article 230, paragraph 2.
In addition, a null certificate does not need to be submitted in the following cases:
- When a business entity acquires property or rights to it from an individual. persons;
- if the profit is received by an individual entrepreneur.
In both options, income tax is levied on those who made the profit. This person independently submits information to the fiscal authorities.
If the organization has no employees, therefore, no accrual of profit was made for the reporting period. Since 2 personal income tax certificates with zero income are issued for each individual. a person, if there is no income, there is simply no one to indicate in the declaration, it follows that there is no need to submit a zero certificate.
Nevertheless, this situation will be of interest to fiscal services. To avoid questions from the inspector, send a tax certificate in free form indicating the reasons for failure to submit the 2nd personal income tax return; on the other hand, this is not at all a mandatory requirement. The Tax Code does not provide for filling out calculations with zero indicators.
Is a zero income certificate required?
As follows from the provisions of the Tax Code of the Russian Federation, reporting in Form 2-NDFL is required for any income from a company or private entrepreneur. If the enterprise has recorded zero profitability for a long time, the need to submit a report to the NFS is omitted.
The entrepreneur retains the right to submit a zero report to the authorities.
For individuals, income received as a result of:
- work completed;
- sales of personal real estate;
- renting it out;
- receiving dividends, interest on transactions and contracts.
Other gifts, assistance and other accruals in the amount of up to 4 thousand rubles per year are not declared.
A zero certificate at an enterprise is drawn up for the following reasons:
- lack of registered employees;
- payment of wages during the reporting period;
- any registered income.
The lack of salary for registered employees is relevant during vacation due to a stoppage of production activities.
Accountants of recently registered organizations, as well as organizations that have temporarily suspended their activities for some reason, have a question: is the zero 2-NDFL submitted to the tax office? We are talking about a situation where the organization has no employees at all, or employees are listed, but their salaries have not been paid for a whole year. For example, due to lack of work, all employees were sent on leave at their own expense for a certain period of time.
Instructions for filling out a zero personal income tax certificate 2
To correctly formulate the calculation, use information from tax accounting registers.
Income and deduction figures are reflected to the nearest kopeck; income tax amounts are indicated in “whole” numbers in accordance with rounding rules.
Declaration 2 of personal income tax for each employee contains 5 sections, which reflect:
- Information about the business entity where the income tax was withheld and reflected;
- information about physical the person who received the income;
- information about the types of profits that are subject to income tax at “different” rates;
- the amount of deductions applied in the reporting period that are involved in the “procedure” for calculating tax;
- information about the amount of profit and accrued income tax.
The declaration is completed as follows:
Correction of personal income tax certificate 2
- The first part indicates the period for presenting the indicators. In addition, the reporting number and code of the fiscal authority to which the declaration will be submitted.
- In the “Sign” cell, you should mark, respectively, with number 1 or 2 whether income tax has been withheld or whether it is impossible to do so.
- Then enter information about the business entity, name according to the statutory acts, TIN. To submit a report to physical. persons indicate passport information.
Filling out the second part of the report:
- Fill out information about physical the person to whom the profit was accrued in the reporting year, indicating the TIN and status. If the employee does not have resident status, enter the number 2 in the required column; for a resident, enter 1.
- It also contains information about the employee’s citizenship, country code and passport information.
Part 3 of personal income tax certificate 2 reflects the profit of individuals. persons broken down by month and by income tax rate.
How to make a personal income tax certificate 2 yourself
In the 4th part of the calculation, information about tax deductions applied in the reporting period is generated. If the employee submitted an application and notification for receiving a property benefit, and also if confirmation of this right was issued by the fiscal authorities, the personal income tax declaration 2 reflects this information and indicates information about the tax inspectorate that issued the notification.
In the 5th part, the amounts of accrued profit for individuals are formed. person, deductions provided and information about income tax transferred to the treasury.
Declarations 2 of personal income tax are approved by the head of the business entity and certified by a seal.
Sample of filling out personal income tax declaration 2, if wages are accrued:
Tax Agent Responsibility
For the past calendar year, the 2-NDFL certificate is submitted to the tax authority by the employer before April 1 of the year following the reporting year. For example, certificates for 2020 must be submitted to the tax office by April 1, 2020. If this deadline is violated, the employer will be held accountable.
For each document not submitted, he will face a fine of 200 rubles for the organization. Thus, if certificates are not provided in large quantities, the amount of the fine for the company can be impressive. As for officials, the fine for them ranges from 300 to 500 rubles.
To prepare reports in Form 2-NDFL, it is necessary to correctly calculate the tax. And for this, first of all, it is necessary to correctly determine the object of taxation for income tax.
The law recognizes as an object income that was received by an individual - a taxpayer. For residents of the Russian Federation, the object is any enrichment. For non-residents - only the one received from sources in Russia. In general, taxes should only be paid on those incomes that are subject to taxation. See “Calculating income tax.”
It should be understood that inspectors may be interested in an organization that does not operate for a long period of time or does not pay wages to employees. In this case, unscheduled desk and (or) on-site inspections cannot be ruled out. During them you will have to provide a number of documents.
Tax authorities have the right to request materials confirming the unprofitability of the activity, as a result of which a decision was made to suspend the company’s operations. Often, such audits check a large amount of information. Inspectors are trying to find out the reason for this development of the company. Sometimes the manager is asked to choose a different business development strategy, although this already goes beyond tax control.
Commitment
There is no need to submit the 2nd calculation if there have been no accruals, with zero indicators, however, the fiscal authorities will be interested in a business entity that is registered but not working.
Generating personal income tax certificate 2 in the 1C program
Companies that have no employees and therefore no income are subject to special control. In this case, an inspection is sent to the legal entity, which will review the accounts on the spot.
When reflecting losses, inspectors will check the legality of the formation, and therefore will make a decision to suspend the work of the business entity. In addition, tax authorities will offer a strategy to overcome the crisis situation and eliminate losses.
The obligation under 2 personal income tax is as follows:
- If a business entity does not notify the fiscal authorities on time about the impossibility of withholding income tax, this threatens with sanctions in favor of the legal entity in the amount of 200-500 rubles. In addition, if this error is detected by the Tax Inspectorate, a penalty will be charged;
- for errors in the certificate, the responsible person will be punished for each incorrect figure in the amount of 500 rubles. However, if an employee independently discovers deviations and submits a “clarification,” no punishment will follow.
No money
The accountant’s task is to timely fill out and submit reports taking into account all changes made to the legislation. Since amendments to the Tax Code are regularly issued, it is important for an accountant to promptly respond to their adoption.
If an organization (IP) was recently registered or for some reason did not conduct business, the accountant may have a question: is it necessary to show zero income in 2-NDFL to the tax authorities.
Zero reporting may result if no wages were paid to employees during the year or if the organization does not have a single employee on staff. Also, achieving zero reporting is possible if all the company’s employees, due to economic circumstances, were sent on vacation without pay for a long period.
Usually, zero staff income indicates the futility of the company’s existence, which is a signal for tax inspectors to stop business. Also see “Submitting LLC zero reporting.”
When 2 personal income tax is possible zero
Sometimes the company's performance is disastrous; instead of profit, the company receives losses. Management decides not to pay wages to individuals. persons and take leave without pay. This situation is possible at the beginning of work, while experience and base are being gained.
For such cases, the fiscal authorities provide an explanation that the business entity does not act as a tax agent and a certificate 2 of personal income tax for individuals. persons with zero indicators should not submit.
In other words, an empty calculation is not generated. But companies fill out a zero declaration and, together with an explanatory note about the reasons for the lack of information, submit it to the inspector.
