In the case of non-residents of the Russian Federation, personal income tax payments are not needed when selling property that was owned by more than the minimum tenure of three and five years. It turns out that from January 1, 2019, as a result of changes made, the rules become equivalent for non-residents and residents. The latter, too, when selling property that was in the ownership of more than the minimum tenure, should not pay personal income tax.
The minimum period of ownership of real estate is three years or five years - it all depends on the conditions for the emergence of title to them. The term for vehicles, garages and other property is three years.
You will have to pay personal income tax if the property is sold earlier than the deadline. The tax rate for residents is 13%, and for non-residents - 30%.
Also, the changes affected citizens selling property that they used in business. From January 1, 2019, they are also exempt from personal income tax from such a sale. Objects can be residential buildings, apartments, rooms, including privatized residential premises, cottages, garden houses, vehicles.
Incomes are exempt from taxation subject to the minimum deadline for ownership of property - three or five years. If the period is shorter, then the payment of personal income tax is inevitable. Moreover, from January 1, this amount can be reduced due to property deduction, clarify the Federal Tax Service. Namely, the income received by the taxpayer in 2019 can be reduced by the amount of actual and documented expenses that are related to the acquisition of property, after deducting previously recorded expenses when applying special tax regimes or as part of professional tax deductions.
The list of income exempt from personal income tax has been expanded
The amount of social tax deduction for personal income tax for charity may be increased
The general rule allows you to return no more than 25% of the income received by the taxpayer in the tax period. However, he made changes according to which the maximum size of the tax deduction can grow up to 30%. This can happen in two cases:
- if the recipients of donations are state and municipal institutions related to the cultural sphere;
- if non-profit organizations transfer donations for the formation of endowment funds in order to support cultural institutions.
Income received for caring for children and the elderly, for tutoring and cleaning the premises, are exempt from personal income tax until the end of the year
Previously, compensations paid to employees working in the field were not fully taxed by personal income tax.
In what time frame and in what form it is necessary to report on unexpired personal income tax, whether it is possible to report on unreserved personal income tax in 2016 on paper, where to file 2-personal income tax certificates - there are answers to these and other questions in the article. We also gave a sample of filling out a certificate in the form of 2-NDFL when it is impossible to withhold a PIT by a tax agent.
Form and term of reporting on unexpired personal income tax
The income received and the withholding tax must be reported to the Inspectorate in the form of 2-NDFL (approved by the order of the Federal Tax Service of Russia dated 11.17.2010 No. MMV-7-3 / [email protected]) In the reference put sign 2. The deadline for submitting information about the impossibility of holding personal income tax was extended for a month. The reason is paragraph 5 of Article 226 of the Tax Code of the Russian Federation (as amended by the Federal Law of 02.05.15 No. 113-FZ). Changes are valid from 2016. That is, the impossibility of keeping personal income tax from the employee will have to be reported to the inspectorate not by January 31, but by March 1, 2016. In this period, you can submit certificates for 2015.
Information on unexpired personal income tax on paper
References 2-PIT must be submitted electronically via the Internet. This is a general rule from which there is an exception. We are talking about cases where the number of employees who have received income in the company does not exceed 25 people. The new procedure is effective from January 1, 2016, established by Article 230 of the Tax Code of the Russian Federation (as amended by Federal Law dated 02.05.2015 No. 113-ФЗ). If the number of people is less than 25, certificates can be handed over on paper.
Is it possible to submit certificates 2 of personal income tax with sign 2 in paper form if the number of employees who failed to withhold tax is less than 25 people, the Tax Code does not specify. Even if the number of all employees of the company is higher than standard values. We believe that it is possible. Information on unexpired personal income tax does not apply. There are no restrictions in the order of presentation of information (approved by the order of the Federal Tax Service of Russia dated September 16, 2011 No. MMV-7-3 / [email protected]) Therefore, on paper you can take an unlimited number of references. True, inspections may require more than 25 certificates only in electronic form.
Inquiries 2-NDFL with a sign 2 for employees of the branch
A tax agent, that is, the head office of the company, sends a 2-NDFL certificate to the employees of the certificate branch. But the information must be submitted to the inspection, in which the unit is registered (letter of the Federal Tax Service of Russia dated 30.05.2012 No. ED-4-3 / [email protected]).
Help 2-PIT with a sign 1
If, for example, the company handed expensive gifts to former employees, it is safer to file a certificate with attribute 1. It is not clear from the code whether it is necessary to apply to a physicist 2-NDFL with attribute 1 if the company has already reported all the income received in a tax withholding certificate. According to the Ministry of Finance, it is necessary (letter dated 01.12.2014 No. 03-04-06 / 61283). If you do not report again, a fine is not excluded - 200 rubles for each certificate (paragraph 1 of article 126 of the Tax Code of the Russian Federation). But in court, it can be canceled (decision of the Arbitration Court of the Ural District of 09.10.14 No. F09-5625 / 14).
If the company presented the employee with a valuable gift in December, but could not withhold personal income tax, she has the right to withhold tax on the January salary if she pays the income before submitting information about the unexpired personal income tax. The tax period for personal income tax is one year, but, according to officials, the tax can also be deducted from the income of the next year. The main thing is to be in time before submitting a certificate of unapproved tax, that is, no later than February 2 (letter of the Ministry of Finance of Russia dated 03.03.2013 No. 03-04-06 / 7337).
Withholding personal income tax if the employee has changed the registration address
If a former employee changed his address, but he is not known to the company, it is necessary to report the unexpired personal income tax at the previous address. The company is not required to track new addresses of former employees.
All organizations and individual entrepreneurs paying income to individuals are required to withhold personal income tax from these income, since according to paragraphs 1 and 2 of Art. 226 of the Tax Code of the Russian Federation, they are recognized by tax agents.
But there are situations when there is no way to withhold income tax.For example, when issuing a salary in kind or generating income in the form of material benefits (forgiveness of a debt, delivery of a gift is more than 4 thousand rubles). Personal income tax may not be withheld as a result of an error with the calculation.
The impossibility of withholding tax and the amount of debt must be reported no later than March 1 of the next year (Clause 5, Article 226 of the Tax Code of the Russian Federation, letters of the RF Ministry of Finance dated 03.24.2017 No. 03-04-06 / 17225, Federal Tax Service dated 03.03.2016 No. BS- 4-11 / 5443).
A message about the impossibility of tax withholding is form 2-NDFL with the sign “2”.
We draw your attention to the fact that from 01.01.2019, it is necessary to notify about the impossibility of withholding personal income tax in the new form approved by Order of the Federal Tax Service of the Russian Federation of 02.10.2018 No. MMV-7-11 / [email protected]
From the moment of reporting, the obligation to pay tax is imposed on the individual, and the organization ceases to fulfill the functions of a tax agent (letter of the Federal Tax Service of the Russian Federation of 02.12.2010 No. ШС-37-3 / [email protected]).
The tax payer must make the taxpayer himself when filing with the IFTS at the location of his tax return on personal income tax (letter of the Federal Tax Service of the Russian Federation of 08.22.2014 No. SA-4-7 / 16692).
As the deadline is approaching, we decided to talk more about the rules for filling out a 2-NDFL certificate in case of impossibility to withhold tax.
Personal income tax withholding as a result of counting error
In case of an error with the calculation, it is necessary to retain the tax before the end of the year from the following cash payments to an individual.
If by the end of the year this is no longer possible (for example, an error in the calculations was revealed in December), it is necessary to inform the individual about their tax withholding (article 216, paragraph 5 of article 226 of the Tax Code of the Russian Federation).
At the same time, they can be fined for non-retention only if the individual was able to withhold tax when paying income. If this was not possible (for example, income paid in kind), then you cannot be held accountable. But if by the end of the year such an opportunity appeared, and the tax agent still could not withhold the tax, in this case he will also face a fine (Article 123 of the Tax Code of the Russian Federation, paragraph 21 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
If the personal income tax is not withheld from payments to the dismissed employee during the final payment with him and before the end of the year there were no payments to him, the organization should also send a message about the impossibility of keeping personal income tax to the inspectorate to this employee (Article 216, paragraph 5 of Article 226 of the Tax Code )
Deadline 2-personal income tax
If the 2-NDFL certificate reflects information on income for which tax has not been withheld, then the deadline for its submission differs from the usual certificate, namely, until March 1 of the year following the reporting year (Article 216, Clause 5, Article 226 of the Tax Code of the Russian Federation, section II Procedure for filling out a certificate 2-NDFL).
In case of violation of the deadline for filing a certificate, inspectors may charge a fine - 200 rubles for each certificate.
If the last day of the term falls on a day off, then the last working day will be the last day of submission of the 2-NDFL certificate (paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation).
To whom and how to send a message about the impossibility of deduction
The peculiarity of applying for a 2-personal income tax certificate when tax withholding is not possible is that:
- in the field “Symptom” code 2 is indicated instead of the usual code 1. The sign “2” means that the 2-NDFL certificate is submitted as a message to the tax inspectorate that the income has been paid to the individual, but the tax has not been withheld (paragraph 5 of Article 226 of the Tax Code of the Russian Federation);
- the Appendix “Information on income and related deductions for the months of the tax period” reflects the amount of actually paid income from which the tax was not withheld, in a separate line for the relevant income codes;
in section 2 “Total amounts of income and tax following the results of the tax period” it is indicated:
- in the field “Total income” - the total amount of income with which tax is not withheld;
- in the field “Tax amount calculated” - the amount of tax calculated but not withheld;
- in the fields “Tax amount withheld”, “Tax amount transferred”, “Tax amount excessively withheld by the tax agent” - zeros;
- in the field “Amount of tax not withheld by a tax agent” - once again the amount of tax calculated but not withheld.
The form must be sent:
- an individual whose income is not withheld from personal income tax;
- to the tax authority (Clause 5, Article 226 of the Tax Code of the Russian Federation).
You can send a message to an individual in any way by which you can confirm the fact and date of sending the message. The specific method of tax legislation is not defined.
We recommend sending it with a valuable letter with a description of the attachment or handing it in person and receiving a receipt on a copy of the document indicating the date of delivery.
A message is sent to the tax authority (paragraph 5 of article 226, paragraph 2 of article 230, paragraph 1 of article 83 of the Tax Code):
- organizations - at the location, and if the message is submitted in relation to a person working in its separate division, - at the location of this division;
- individual entrepreneurs - to the inspectorate at their place of residence, and in respect of employees engaged in activities subject to UTII or PSN - to the tax authority at the place of registration in connection with the implementation of such activities.
The message can be submitted in the form of a paper document (in person or by mail with a description of the attachment) or in electronic form via telecommunication channels (clause 3 of the Procedure approved by Order of the Federal Tax Service of the Russian Federation of 16.09.2011 No. MMV-7-3 / [email protected]).
After sending a message to the tax authority in the form of 2-NDFL with the sign “2”, according to the results of the year, in general, it is necessary to submit a certificate of 2-NDFL with the sign “1” (Article 216, paragraph 2 of Article 230 of the Tax Code of the Russian Federation, paragraphs 1.1 p. 1 of the Order of the Federal Tax Service of the Russian Federation of 10.30.2015 No. MMV-7-11 / [email protected], section II of the Procedure for filling out a certificate 2-NDFL, letter of the Federal Tax Service of the Russian Federation dated 03.30.2016 No. BS-4-11 / 5443).
If the assignee for the reorganized organization will hand over the 2-NDFL certificate, then in accordance with the amendments made by Order of the Federal Tax Service of the Russian Federation of January 17, 2018 No. MMV-7-11 / [email protected], in the field “Attribute” he should indicate “4” (Chapter II of the Procedure for filling out a certificate 2-NDFL).
An example of filling out a certificate 2-PIT with tag 2
Alliance LLC in October 2018 encouraged a former employee of Ivanov, Petr Petrovich (resident of the Russian Federation). Gift price - 9 500 rubles. The income code is 2720.
The deduction is 4,000 rubles. The deduction code is 501. Tax base: 5,500 rubles (9,500 rubles - 4,000 rubles).
Personal income tax: 715 rubles (5,500 rubles. X 13 percent).
For the same person, you must also pass a 2-NDFL certificate with the sign “1” (letter of the Federal Tax Service of the Russian Federation of March 30, 2016 No. BS-4-11 / 5443).
Help 2-PIT will look like this:
Moreover, even if the tax agent did not pay other income, he will need to submit two identical certificates to the inspectorate for the same person, the difference will be only in the sign of submission (letter of the RF Ministry of Finance dated 03.27.2011 No. 03-04-06 / 8- 290).
Failure to submit a certificate will entail the same fine in the amount of 200 rubles.
True, there are court decisions in which the arbitrators recognize such fines as illegal. They indicate that there is no sense in duplicating information (Decree of the Federal Antimonopoly Service of the Ural District dated 09.24.2013 No. F09-9209 / 13, dated 09.10.2014 No. F09-5625 / 14, dated 23.05.2014 No. F09-2820 / 14, FAS of the East Siberian District dated 04/09/2013 No. A19-16467 / 2012), and add that according to paragraph 7 of Art. 3 of the Tax Code of the Russian Federation all fatal doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer.
But it is advisable not to bring to such proceedings. It is better to resubmit the document, the completion of which does not cause any particular difficulties, than to resolve such issues in a judicial proceeding. Indeed, in the event of a loss, in addition to the fine, court costs will also have to be paid.
Failure to provide information about the impossibility of retention is punished in accordance with paragraph 1 of Art. 126 of the Tax Code of the Russian Federation with a fine of 200 rubles for each non-submitted document.
If the company or individual is timely informed of the impossibility of withholding tax, no interest will be charged. If you do not report the fact of incontinence, interest will be charged according to Art. 75 of the Tax Code.
In addition, the organization’s officials may be held administratively liable (Clause 1, Article 126 of the Tax Code of the Russian Federation, note to Articles 2.4, 15.6 of the Code of Administrative Offenses).
They can also fine a tax agent for submitting a 2-NDFL certificate with false information (paragraph 1 of Article 126.1 of the Tax Code of the Russian Federation).
Help 2-PIT is recognized as a universal document, because:
- on the one hand, this is a form of reporting to tax authorities;
- on the other, it is included in the package of documents required by an individual to be presented at the request of various institutions, to justify income.
How to get a 2-personal income tax certificate? Legal entities independently fill and print it at the request of individuals. If a PIT certificate is required by a student of a higher educational institution, it is received at the dean’s office, and the employee receives it from the employer.
For information on where else to request the indicated paper, read the material "Where can I get (get) a certificate 2-NDFL?" .
Where can I need help? To any authority where income information is required. For example, when applying for a loan at a credit company, a 2-NDFL certificate is required along with a loan application, in which the bank can see the solvency of the future debtor.
Read more in the materials:
- « Certificate 2-NDFL on the form of the bank ;
- “Verification by banks of 2-NDFL certificate for a loan.
Sometimes the company asks for an application from the employee in the name of the head with the application of the certificate 2-NDFL. For example, such a situation may arise when a citizen enters a new place of work.
How to request this form and what you need to pay attention to when preparing it is described in the material “Sample application for the issuance of a certificate 2-NDFL” .
If the organization has refused to issue a personal income tax certificate, we recommend that you read the publication "The procedure for issuing a certificate 2-NDFL employee" .
And on the basis of what data employers form certificates of 2-personal income tax, read the material « How to prepare reports and calculate personal income tax for the year? » .
Where to download the help form 2-NDFL 2018-2019 for free
Any employer needs to take note that when issuing a 2-personal income tax certificate, the main thing is not to make a mistake in choosing one form or another of the document, since officials often update reporting forms. Another change occurred with the document for 2018, which is being handed over in 2019. For him, a new form of reference 2-NDFL, or rather two new forms. One of them is intended for reporting to the IFTS, the second for issuing an individual.
You can download both forms. And you will find the comments of the Federal Tax Service on the application of new forms.
What does the new form and sample certificate of 2-NDFL 2018-2019 look like
For 2018, personal income tax certificates are issued on the form approved. by order of the Federal Tax Service of Russia dated 02.10.2018 No. MMV-7-11 / [email protected] This 2-NDFL form can be downloaded on our website by clicking on the link .
Often there is difficulty in choosing the right form for reflecting adjustments to the 2-NDFL certificate previously submitted to the IFTS.
If for some reason you need to clarify the personal income tax certificate for the previous year, then the adjustments are made to 2-personal income tax tax on the form that was valid in the tax period for which the information is submitted. This is stated in the material. “For clarifying information 2-NDFL - the former form” .
You can find the form and sample 2-NDFL for 2017, and for 2015-2016.
Help 2-NDFL draw up using:
- specialized software;
Read more on this material. "How to make a reference 2-NDFL" .
- online services.
Help contains information:
- about the employer;
- physical person;
- income paid ( read more about income codes for them in this article );
- the amount of deductions;
- calculated and withheld or unchecked personal income tax.
We advise you to study our publication. “Tax deduction codes for personal income tax - table for 2018-2019” .
The composition of the certificate 2-NDFL and its sample are presented in more detail in the article “Certificate on the form 2-NDFL for the year - sample filling” .
Of no small importance in the 2-NDFL certificate is the column “Sign”, which determines whether or not a deduction was made.
Read about the types and decoding of characters in the indicated column in the material “We fill out the taxpayer attribute in the certificate 2-NDFL” .
About what income of working persons to employers there is no need to send a personal income tax certificate to the tax, read in this material .
A ready and printed certificate requires the sight of the responsible employees of the enterprise.
About who fulfills this duty, read the article “Who has the right to sign a 2-personal income tax certificate?” .
You can also read the comments on filling out personal income tax certificates prepared for individual entrepreneurs.
Details in the material “Features of the reference 2-NDFL for IP” .
To submit a report for 2018, a 2-NDFL certificate can be downloaded on our website using the link.
Which IFTS is applying for 2-NDFL if the taxpayer has changed his legal address?
You will find the answer to this question in a note. "How to submit personal income tax reports when changing addresses" .
Currently, it is possible to submit personal income tax certificate to the IFTS in 2 ways:
- on paper;
- in electronic form by TCS.
You will learn about the deadlines set for submission of certificates from the publications:
About what liability measures are provided by law, read the article “What is the responsibility for not submitting 2-personal income tax?” .
So, the certificate 2-NDFL is currently very popular, and primarily because this document can provide an assessment of the financial condition of an individual. Want to keep abreast of legislative developments regarding this report? Follow the news in our section
If it is not possible to withhold the amount of the calculated tax from the taxpayer during the tax period (calendar year), the tax agent must inform the tax authorities as well as the taxpayer () about this. Since 2016, the deadline for such a message is March 1, inclusive.
Thus, on March 1, 2016, the deadline for submitting information about the impossibility to withhold tax for 2015 expires. Track our deadline for reporting and paying taxes will help ours. Bookmark it!
Such a message is submitted in the form of 2-personal income tax. It indicates the amount of income from which the tax is not withheld and the amount of the withholding tax.
As a general rule, the tax agent submits information in the form 2-NDFL about the impossibility of holding PIT to the tax authority at the place of its registration (). But for some organizations and individual entrepreneurs special rules are provided. In particular, companies with separate divisions file a 2-NDFL form in this case at the place of registration of the respective separate divisions. The largest taxpayers submit reports about the impossibility of withholding tax to the inspection at the place of registration as the largest taxpayer. And IPs that use UTII or PSN send the message to the tax authority at the place of registration in connection with the implementation of such activities (,).
When filling out Form 2-NDFL, to submit information about the impossibility of withholding tax in the "Sign" field, specify the number "2". Income from which tax is not withheld by a tax agent should be reflected in section 3 of certificate 2-NDFL (,). Filling out the form 2-NDFL also pay attention to the correctness of the taxpayer identification number. If an individual does not have a TIN or is not known to a tax agent, then the column does not need to be filled. Help will be accepted and so. But for an incorrectly entered TIN, for example, assigned to another individual, they can be brought to tax liability. Such clarifications were given by the tax authorities (letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-4-11 / [email protected] "