The Ministry of Justice of Russia has registered the order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11/566@, which approved a new form of evidence 2-PDFO, the procedure for completing it and the electronic format of this evidence. First of all, agents are looking for the new form of filing for their bags in 2018.
Submit 2-PDFO documents for 2018 prior to the filing inspection for the new form. They changed its structure and removed a bunch of fields. Provide information about your income to students on the new form “Confirmation of income and contribution of an individual.” This form of halom is consistent with the old 2-PDFO. To see what information you now need to indicate, take a look at this table.
| Vidomosti | Section, where to show the information about what has changed in the new |
||
|---|---|---|---|
| Stara 2-PDFO with five sections | Nova 2-PDFO at FNP with three sections and programs | New Evidence about the income and contribution of an individual *
from five divisions |
|
| Update number | Header on cob shape | Props on a daily basis |
|
| Tributes about the Tax Agent | Section 1 | Cob shape (її halal part) | Section 1 |
| Data about a physical person - deriving income | Section 2 | Section 1. The section does not include the field “IPN in the region of the community” | Section 2. In section 2, the field “IPN in the region of the community” was added |
| Information about income and health care over the months | Section 3 | Addition until completion | Section 3 |
| Standard, social and main taxes | Section 4 | Section 3. The section does not include the fields “Notification that confirms the right to the main tax for healthcare”, “Notification that confirms the right to the social tax for healthcare”. A new field has appeared: “Report code”. You can display code 1, 2 or 3 | Section 4. Fields for details are notified for the latest and social security contributions on a daily basis. |
| Total amount of income and tax for the tax period | Section 5 | Section 2. The section does not include the field “Notification confirming the right to change the tax on fixed advance payments.” The details of this notification are displayed in section 3 | Section 5. Fields for notification details that confirm the right to change the deposit for advance payments, daily |
* This confirmation is provided to payers of taxes for their application in accordance with paragraph 3 of Article 230 PC (FNP dated 10/02/2018 No. ММВ-7-11/566).
How to remember and submit 2-PDFO reports for 2018
As of 2019, there are two forms of evidence regarding income and contributions:
- Proof of income and tax amount - for tax inspection;
- Proof of income for form 2-PDFO and the sum of the contribution - for individuals for their application.
For your respect, information is provided on how to correctly fill out the 2-PDFO filings for 2018 without amends. Various unclear points are being sorted out from the 2-PDFO document. Because through these important requests, inspectors can ask for clarification. Zavantazhiti Order of filling 2-PDFO
New 2-PDFO can be formulated in the updated “Podatkovy pay plan PL”
The DNIVTS website contains version 4.60 of the program "". The new version provides the ability to form 2PDFO and 3-PDFO using the new form.
The PZ has been supplemented with the formation of a declaration from UTII, from the main tax, and from the RSV.
The DNIVTS website also contains a new version 2.136 of the “Tester” program.
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Terms for submitting the 2-PDFO submission form, where to submit, methods of submission, who signs, the identity of the other
Building terms
After the completion of the period, the filing agent submits the application for filing before the inspection, adding 2-PDFO to the line.
- no later than 1st birthday with the sign “2”. It is formed for those individuals, from the income of which PDF it is impossible to withhold (for example, when given to the community, who are not the employees of the organization, gifts to the varsity of over 4 thousand rubles;);
- before 1 round from the sign “1”. And here we see the sum of all income, taken away by physical force of fate; the tax base from which the PDF is calculated.
Note:
A table of the volume of declarations has been provided, who and when submits the volume of declarations in electronic form on the Internet in 2019
There is no evidence for the fact that the company filled out the deposit with benefits. Therefore, submitters may be fined by the organization if evidence is not given. 200 rub. for a daily document (clause 1). The stinks can provide explanations to help clear up inconsistencies and rubbish.
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Where to submit documents 2-PDFO
It is also important whether workers or other individuals earn income. Behind the head office or at a highly-empowered department.
What are the ways to create the 2-PDFO report for 2018?
- in electronic form via telecommunication channels;
- on paper (especially through a representative or by mail with a description of the insert), since the number of documents does not exceed 24 pieces.
1 . On the paper: it is sent to the mail especially or it is overwritten by mail with the recommended sheet. This method is not suitable for these companies. In 2018, the number of people who received income was smaller 25 people Before finalizing the results, add a register of income statements for two examples. One of them will be lost to the Federal Tax Service.
When you submit evidence about the payment of income to workers on paper. Then the submitters, having verified this evidence, are inclined to make mistakes Protocol for receiving information about the income of individuals for 2018 on paper noses.”
This Protocol is drawn up by two examples and may be signed. Both by submitters and by you (as you submit 2-PDFO to the Federal Tax Service specifically, and not by mail). Moreover, other organizations do not necessarily cooperate with each other. The protocol is important to be valid and unless it is signed by an authorized person. (FNP sheet dated 10.22.14 No. BS-4-11/21887@).
Compliance with the protocol regarding the submission of Form 2-PDFO is even more important. Moreover, it itself confirms the fact that the evidence was submitted using the 2-PDFO form. And also those whose stench passed the control on the outside. Also, don’t forget to pick up your copy of the Protocol from the Federal Tax Service!
2. Electronically: via the Internet (special operator, or the website of the FNP of Russia). The number of statements that are grouped into one file does not need to exceed 3000. In the first of these options, you need to add a paper register of income statements to each file. One of these documents is lost to the Federal Tax Service. And the other one turns to the supply agent. Having received confirmations via the Internet, inspection of the coming day confirms the date of receipt of electronic documents with appropriate notifications. Then, within 10 working days, the Federal Tax Service will send files with a register of income statements and a protocol for receiving income statements.
Watch the cheat sheet for telecommunication channels, which represents the results of 2-PDFO. The list of the Federal Tax Service of Russia is dated January 28, 2015 N BS-4-11/1208@.
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Whoever signs the 2-PDFO, the other on the dovidtsi
3 2016 The rules for filling out the Certificate state what you can sign:
- the supply agent himself (Code 1)
- high-ranking representative (code 2).
If so, put the confirmation code in the final trace. If the certificate is submitted to the Federal Tax Service by a representative, you will also need to specify the name of the document. Confirms the renewed importance of this individual.
A friend is not required to confirm 2-PDFO
Dovidka zrazka 2015 r. vimagala with a round hand. The new Document 2-PDFO 2019 has no place for the other. Alas, no one is stopping you from betting your round friend for their obviousness.
Note: FNP sheet dated 02/17/2016 No. BS-4-11/2577
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Forms and Forms of filling Certificates about income
FORM and ATTACHMENT of the 2-PDFO report for 2018
Note: Download form:
1. Update 2-PDFO 2018 butt filling PDF (325 kb)
2. Update 2-PDFO 2018 butt filled in Excel (112 kb)
3. Imprint for the butt
4. Update 2-PDFO 2018 for FNP (blank form, Excel 100 kb)
5. Documentation 2-PDFO for doctors (blank form, Excel 100 kb)
6. Procedure for filling 2-PDFO
FORM and ATTACHMENT of the 2-PDFO report for 2017 (after 10 December 2018)
Note: Download form:
1. Update 2-PDFO 2017 butt filling PDF (223 kb)
2. Update 2-PDFO 2017 Excel (52 kb)
3. Documentation 2-PDFO 2017.xls (blank form, Excel 52 kb)
FORM and APPLICATION of the 2-PDFO report for 2017 (until February 10, 2018)
If you submit a statement about income for an individual for their application on the form on the addendum 5 before the order of the Federal Tax Service, you can follow the old Procedure. Confirmed by the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485. On the right is that many rules have not been confirmed until the folded form. At the same time, the form itself, both in structure and in details, almost completely resembles the old 2-PDFO form.
Fill in the indicators of the proofs on the display platform, as shown in the filing registers with PDF.
The document 2-PDFO has information about the tax agent.
- in section 1, indicate the information about the individual to be remembered,
- in section 2 – information about the amount of income, tax base and PDF,
- in section 3 – provision of health care services,
- At the addendum - decryption of income and recovery by month.
Since during the tax period, the workers collected income, which is taxed at different rates, sections 1, 2 and 3, as well as an additional payment for each tax rate. (clause 1.19 of the Order, approved by the order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/566).
It is important to remember the completion of the 2-PDFO form in the future. Zagalna part; section 1; supplement; section 3; Section 2.
Zagalna partina
At the front of the header, in the “INN” and “KPP” fields, indicate the INN and KPP of the organization. How do you submit evidence for the place of discovery of a reinforced child? Then in the “Checkpoint” field, enter the checkpoint of the reinforced unit, IPN of the parent organization.
As the organization is the largest payer of taxes. Indicate the checkpoint next to the territorial Federal Tax Service.
Organizations take the IPN and the checkpoint from the notification about registration at the organization's location. Entrepreneurs must indicate the IPN. You can admire this from someone who knows about setting up the image. Place a dash next to the checkpoint field.
After the title of the report, enter the following information in the fields.
| Field | What do you say |
|---|---|
| "Device number" | Unique serial number of the delivery for a specific delivery period. Welcomed by the sales agent. When submitting a corrective or nullifying form, replace the previously presented one. In which field indicate the number of the previously presented form |
| "Star River" | Rick, for which you are drawing up a confirmation |
| "Oznaka" | 1, since the supply agent provides the confirmation as a third party (clause 2 of Article 230 PC); 2 when the tax agent informs the inspectorate about those who cannot withhold the tax (clause 5 of Article 226 PC), for example, when receiving a gift; Important! Submissions have 2-PDFO, which requires completion before 1 quarter. (if the PDF has been removed from a physical person), guilty stand sign 1
, not 2. Otherwise, the tax may be taken into account because the proof has not been given. Note: If you have made incomes with sign 2, then it is safe to monitor these same incomes up to 1 quarter. Having submitted a confirmation with the sign 1. 3, if the proof is given by the legal holder of the filing agent as a legal authority (Clause 2 of Article 230 PC); 4, when the legal holder of the donation agent informs the inspection about the impossibility of withholding the donation (clause 5 of Article 226 PC), for example, when receiving a gift |
| "Number koriguvannya" | 00 – when the first stage is folded; the value is one more, lower at the front end, - with a folded correct end. For example, with cob corigugation - 01, with repeated - 02, etc.; 99 – with folded nullification |
| “Submitted to the subordinate authority (code)” | The four-digit code of the tax inspectorate, where the tax agent is located. For example: 7743, where 77 is the region code, 43 is the inspection number |
| "Name of the tax agent" | Indicate the short name of the organization in accordance with the installation documents. If there is no shortened name, enter the name again. Proceed also when submitting the supply to the supply organ behind the place of the fortified child. (FNP sheet dated 08/15/2018 No. PA-4-11/15802) As a supply agent, it is a physical person. In whose field indicate the nickname, name, father's name (for obviousness), which is indicated in the document that identifies the person. Subject nicknames using a hyphen (for example, Ivanov-Yur'ev). Does the offender provide evidence? And here the field indicates the name of the reorganized organization. Or a strengthened unit of the reorganized organization |
| "OKTMO Code" | Territory code, registration agent. This code is indicated in the Zagalnorossiysk classifier, approved by the order of Rosstandart dated June 14, 2013 No. 159-st, or in an additional table for the OKATO and OKTMO codes. Entrepreneurs (except for UTII payers and those working for a patent), notaries, lawyers indicate OKTMO for their place of residence. Entrepreneurs on UTII and patents indicate OKTMO for the purpose of carrying out activities in a special special mode. Since the income has been paid in support of the organization. Then, please indicate OKTMO for the local medical department of your child. Over the course of the calendar year, the citizen has withdrawn income from various branches of industry with different OKTMO codes. According to the skin of them, it will be possible to squelch the finish. The legality of this benefit is confirmed by the decisions of the Supreme Court dated March 30, 2011 No. VAS-1782/11. Important: if the organization changed its location and became a subsidiary under a new address, please do so. Before the final inspection of the new place, please provide the following:
|
| “Form of reorganization (liquidation) (code)” and “IPN/KPP of the reorganized organization” | The offender will also be responsible for submitting, before the filing inspection, the amount of revenue for the remaining filing period and clarifying the revenue for the reorganized organization. The codes for the reorganization (liquidation) form can be found in Appendix 2 to the Procedure approved by the order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/566. In this case, the offender will indicate the name of the reorganized organization and the code for DKTMO |
Section 1
In section 1, enter the personal details of the doctor.
In the field “IPN in the Russian Federation”, enter the IPN of the Russian Federation. Marvel at the certificate about the formation of a physical person. You can ask for such a document before you are hired. If you want a sick person, you don’t have to imagine it.
Note: The filing inspection of crops is required to accept the 2-PDFO form. This does not include the IPN of the spivorotnik - a citizen of Russia. This follows from Section III of the Procedure, confirmed by the order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/566, the Federal Tax Service sheet dated 08/17/2018 No. PA-4-11/15942.
Nickname, name, in Father’s way, say it outright, without haste, like on a passport. You can write in Latin letters only for foreigners. Don’t repeat it like your father does. There is only so much missing from the passport. For foreign citizens, the nickname, the name according to the father’s name, can be indicated by letters of the Latin alphabet.
In the field “Status payer status” enter:
- 1 - for tax residents;
– 2 – for non-residents (including the EAEU countries: the Republic of Belarus, Kazakhstan, Virginia and Kyrgyzstan);
– 3 – for non-residents – highly qualified specialists;
– 4 – for medical workers who are participants in the government program for the voluntary resettlement of migrant workers who are lingering behind the cordon;
– 5 – for foreigners from Russia who may have refugee status. Or they took away the time-locked door from Russia;
– 6 – for foreigners who work on the basis of a patent.
In addition, for failure to submit or untimely filing of the 2-PDFO document for the application of the filing inspectorate, the court may impose an administrative penalty (Article 15.6 of the Code of Administrative Offenses) in the form of a fine in the amount of:
- for residents - from 100 to 300 rubles;
- for gardeners - from 300 to 500 rubles.
If the organization of the IPN indicated the physical identity correctly, and if it was pardoned in the passport data, there will be no fine. The FNP issued such a document from the decision on 12/22/2016 under item No. SA-4-9/24731@. The decision was published on the official website of the data service on January 10, 2017.
The decision is based on the rules that the FNP publishes on the official website, and is obligatory for the tax inspectors. If you will be fined for incorrect personal data of a doctor with a witness, please refer to decision No. SA-4-9/24731@. The inspectors are planning to take the fine.
There will be no fine if the filing agent himself reveals the agreement and promptly (before the inspection finds out the agreement) clarifies the information.
Moreover, the pre-line submission of evidence against the fine does not lie. Let’s say the organization created the 2-PDFO form for a fierce person. The local inspection revealed inaccuracies and reported this organization. In such a situation, the organization must correct all amendments and clarify the results before the 1st quarter, but still be fined. This procedure is transferred to paragraph 1 of Article 126.1 PC. There are similar clarifications in the Ministry of Finance’s sheet dated June 30, 2016 No. 03-04-06/38424.
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The program is set up to prepare the payer for ALL submissions machine-readable forms documents Tax and accounting information. Documents that are used in the form of paid taxes. When submitted to the filing authorities. And also for preparing and storing files be of any kind!
Power supply according to 2-PDFO. It is also important whether workers or other individuals earn income. Behind the head office or at a highly-empowered department. How to specify 2-PDFO
To correctly fill out the 2-PDFO document, the “Income Code” indicator has been created. With the right choice, you can earn a lot of income.
If you look at this table, you can and do not need to add up the 2-PDFO. Should I quit my job?
The obligations of tax agents to report on the amount of income and income tax are regulated by the provisions of Chapter 23 of the PC. Established by the Law of the Russian Federation, the terms for issuing 2-PDFO for 2017 vary depending on the sign with which the document is submitted. Let's look at the main aspects of submitting evidence.
Calls (approval form by Order No. ММВ-7-11/485@ dated 10/30/15) are submitted to the territorial divisions of the Federal Tax Service for a portion of the income paid for the skin condition (Article 230 PC). As a physical person received a taxable income, but the taxable agent of the PDF did not pay and did not pay to the budget, hence the stat. 226 about this operation, please inform the supply organs in the prescribed order.
- In case of a business that has lost income, from which the organization/IP has lost or over-insuranced the contribution, it is necessary to enter the code “1”.
- In order for individuals who have withdrawn income from any contribution not to be withheld or overinsurance, it is necessary to enter code “2”. Such situations are possible when paying income in kind or when withdrawing gifts during the drawing of valuable prizes, etc.
Following the completion of 2-PDFO, the delivery terms for 2017 do not depend on the method of submitting responses. Enterprises/individual entrepreneurs with a staff of up to 25 people have the right to independently choose a manual option and submit forms via the Internet, by mail with a confirmed valuable description or by way of a special tax filing inspections. It is important to remember those who need to be heard in 2016:
- Until 1st February 2017 for the 2-PDFO form with the sign “2” - in situations where it is impossible to withhold the surplus tax (clause 5 of Article 226 PC).
- Until 3rd April 2017 for the receipts of the 2-PDFO form with the sign “1” - for income from the sums of any contributions that were calculated, as well as deducted and reinsuranced by the state (Article 230 PC).
Increase your respect! If the number of the company is more than 25 or more individuals, it is necessary to submit 2-PDFO traces in electronic format through secure TKS.
When you publish 2-PDFO for 2017
Nutrition: which term does the 2-PDFO report for 2017 have? will be relevant already at the end of this fate. Moreover, it is not less important for subordinate agents-entrepreneurs/individual entrepreneurs, and for supporting subdivisions, who are required to pay attention to the place of their activities for the purpose of independent payment of income tnikam filiya. If the salary is seen at the head office, the completion of the 2-PDFO form is submitted to the Federal Tax Service at the place of registration of the main company.
Call for 2017 will be necessary in the future:
- For additional information, it is indicated in the “1” sign – until January 1, 2018.
- For confirmations, where the sign “2” is indicated – until 2nd April 2018.
The assigned dates are the same for legal entities and entrepreneurs. The new form of the document was approved quite recently, in 2015, so the implementation of any changes will not be confirmed, but it will definitely be known at the end of 2017.
The term for the type of finalization of 2-PDFO for the practitioner
According to the Federal Tax Service, employers are required to provide 2-PDFO documents to their employees for the presence of a written application (clause 3 of Article 230 PC). A person may need a document when changing the place of work to confirm the deduction of income for the calendar year when issuing standard health insurance. Or at the time of court proceedings before alimony payments; registration with the Community Employment Center; as well as for approved bank loans, including liveable and mortgages. The proof on the form, which is valid, consists of enterprises/individual entrepreneurs from designated types of income/revenues, which are evidently lost by month.
Important! The term for the type of form 2-PDFO is 3 business days from the moment the application is issued (sheet to the Ministry of Finance of the Russian Federation No. 03-04-05/36096 dated 06/21/16). Submission agents have no right to support such evidence.
Fines for violating the terms of the building 2-PDFO
Reliability for filing agents has been transferred for failure to comply with the terms of submission to the Federal Tax Service of the Russian Federation (other information) - for any document the fine is 200 rubles. (stattya 126 PC). If the company has forgotten about its compliance with 2-PDFO, it is possible to recover the hidden amount with a sanction from among its employees. If inaccurate data is entered, verifiers may stagnate the statistical norms. 126.1, which introduces a fine of 500 rubles. For Kozhen Pomilkovo nadani zvit. The relevance of the subjects of the state regime is removed when an independent correction is made to the cultural data.
Respect! If the filing agent from the legislators was able to submit requests in electronic form, and having created the 2-PDFO “on paper”, the violation of the filing format is established by the stat. 119.1 PC - 200 rub. for a skin document.
If you have found peace, please, please see a fragment of the text and press it Ctrl+Enter.
Note: By order of the Federal Tax Service of Russia dated 10/02/2018 N ММВ-7-11/566@, a new form of submission 2-PDFO was approved. There has been a rise in news since the 1st day of 2019 and a stagnation in the news for 2018. The order also confirmed the formalization of the form of proof for the appearance of the police officers. Now it’s called “Certificate about the income and contribution of an individual.” The call is in no way different from the 2-PDFO old form.
You can get hold of the old 2-PDFO form without cost as much as possible.
The new form of 2-PDFO, which is submitted to the filing, can be downloaded.
A new form of proof of income and contribution from a person, which is visible to the doctor, can be requested.
How to fill out the 2-PDFO document
For detailed instructions on how to fill out the new 2-PDFO form, which is created by the Federal Tax Service, you can find it on this page.
As soon as the confirmation is completed, as seen by the spy specialists, the FNP did not prepare a specific procedure for its registration, in connection with which it can be completed as before. Instructions for filling out the old 2-PDFO completion form can be found here.
Forms of 2-PDFO filling and statements about income and amount of personal income in 2019
Below is an overview of the completion of the form 2-PDFO and the statement about the income and amount of the individual’s contribution for the year 2018:
Submission agents are responsible for obtaining and reinforcing the PDF from all payments to individuals. For documents of the past, 2-PDFO statements are submitted to the Federal Tax Service about payments to the city and other income, as well as about the withholding of taxes. About those, which became a new form of completion of 2-PDFO in 2018, so remember, it is clear from this article.
New form 2-PDFO for 2018
Document 2-PDFO was approved by order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485. A new order of the FNP has already been approved to make changes to this form (FNP order dated January 17, 2018 No. ММВ-7-11/19). The reason for the update was the possibility of submitting 2-PDFO statements to the offenders of the tax agent.
How big is the new form 2-PDFO 2018?
- New fields have been added to section 1 “Data about the filing agent” about the form of reorganization (liquidation) and IPN/KPP of the reorganized company. It is necessary for offenders to remember them in order to file reports for the successor company.
- In the “Data about a person’s personality – income-generating” section 2 of the new form 2-PDFO for 2018, all fields related to the person’s place of residence have been removed: address, country code, subject code.
- The display of investment investments with the contribution of section 4 is included.
- The procedure for displaying the document has been clarified, which confirms the renewed importance of the representative of the agent (legal offender): it will be necessary to indicate his name and details.
- The 2-PDFO approval barcode is changing.
The outline of the 2-PDFO (new form-2018) can be found below. There is a new form of reporting for 2017, after it gained rank on 02/10/2018.
Let’s remember that the income has increased in 2017. with the sign “1” and “3” are submitted to the Federal Tax Service no later than 04/02/2018, and with the sign “2” and “4” – 03/01/2018.
How to fill out the new form 2-PDFO
Obviously, with the 2-PDFO form, the order and electronic formats have been updated.
The confirmation form is the same as before, the title and 5 sections (div. Completion of the new form 2-PDFO). Next, we will look at how to store them in accordance with the adopted innovations.
Please fill Dovidka with the PDF file. If all the displays do not fit on one page, the required space is required, and the title, information about the agent and his signature are placed on each page.
Heading
At the header of the new 2-PDFO form for 2018, the river for which the Addendum is added up is entered, the number and date of the addition. When folding the form, which is canceled or modified, indicate the revision number as the same, and the date of folding - a new one.
The “Sign” field is set to “1” for an emergency deposit (“3” for offenders), and “2”, since 2-PDFO is presented due to the inability to withhold the deposit (“4” for offenders). If the supplement is added to the type of physical personality for your request, the field will not be filled in (read the report about this).
“Corigation number”: “00” for the first update, “01”, “02”, etc. for the funny ones. In the null form, put "99".
The Federal Tax Service code is assigned to the agent.
Section 1
When filling out a new 2-PDFO form, the following data about the filing agent is entered here:
- “OKTMO code”, which indicates the territory where the agent (reorganized company) is located, can consist of 8 or 11 characters;
- contact number;
- IPN is the checkpoint of the agent (offender), and if the evidence is submitted for the reinforcement department, the checkpoint is for the local “reinforcement”;
- quickly hiring a company/outside P.I.B. acceptance; the agent's rightful offenders order the hiring of the reorganized company;
- the code in the field “Form of reorganization (liquidation)” of the 2-PDFO report for 2018 (new form) is designated as the offender together with Addendum No. 2 before the punishment;
- the defender also states “IPN/CAT of the reorganized organization.”
Section 2
The updated section 2 of the Report now displays the following data about the individual who received income (you can download the new form 2-PDFO 2018 at the end of this article):
- IPN, attractions from the Russian Federation and the region of the community (for foreigners). Depending on the IPN, the fields will not be filled in (read the report on IPN in 2-PDFO);
- Nickname, name, according to my father’s (obviously) physical personality, indicate exactly like his acquaintances. For P.I.B. Foreigners can be converted to Latin;
- “Status payer status” is indicated by a number from “1” to “6”. Thus, taxable residents of the Russian Federation - “1”, non-residents - “2”, etc.;
- date of birth of a person;
- the community code is indicated by the OKSM classifier; Russia's code is 643. Since the individual does not have a large personality, the code of the individual that has met him is indicated;
- the code of the document to be confirmed is selected from the list of addendum No. 1 to the “Order of completion”; Let's write this series and number.
As a matter of fact, section 2 of the 2-PDFO of the new form-2018, the symbol of what ideas are here, has significantly changed in obligation.
Section 3
Until this part of the Final 2-PDFO of the new form-2018 (form, published below), personal income for the river is entered.
If a contribution is submitted with the sign “2” or “4”, income is due to the section, it is impossible to withhold the contribution from them (for example, in this article, you can use a new form of supplement 2-PDFO).
The table in section 3 displays:
- the ordinal month for which income was collected and withdrawn (in chronological order);
- codes of income and recovery, reinsurance from supplement 1 and 2 to the order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387 as amended. dated 10/24/2017. 3 2018 When the codes have been updated, you can find out about it in the report;
- The amount of income and recovery is dependent on the code (except for standard, social, main ones), and recovery cannot exceed income. Since one “profit” code is indicated by a number of recovery codes, the first recovery code for that amount is indicated opposite the code for that amount of income, and the number of rows is lower, in which case the “profit” rows will not be replaced on the contrary.
In the field “Amount of income” for the specific code you need to display the entire amount of income actually withdrawn, regardless of the tax rate that was set for each payment (sheet of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 03-04-06/ 46690).
Section 4
This section of the Document 2-PDFO (new form-2018), the form we are looking at, contains the following: standard, social and main ones.
- The field "Drakhuvannya code" will be filled in with the change of codes (addendum No. 2 to the order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/387);
- The amount of recovery must be indicated according to the code;
- For social/new health insurance, the details of the Federal Tax Service will be provided.
Section 5
Which section of the 2-PDFO form of the new form (the form can be downloaded after completing the statistics) will indicate the amount of income and PDF:
- “The total amount of income” – we sum up all income in section 3, and the additions with the sign “2” and “4” here represent the amount of income for which the contribution is not lost;
- “Subsidiary base” – from the “Subject to Income” we will obtain tax payments for sections 3 and 4;
- “The tax amount has been calculated” - “The tax base” is multiplied by the PDF rate; for the deposit with the sign “2” and “4” - the non-streamable amount of the contribution is indicated;
- “The amount of fixed advance payments”, which is received from the amended tax, is considered to be those who may foreign patent applicants; You should also indicate in the special field the information details that confirm the right to change the tax, and the Federal Tax Service code that you have received;
- “The sum of the tax has been withheld” - PDF, withholding in the tax period;
- “The tax amount has been overinsurance” - PDF, payments to the budget; in the additions of 2-PDFO of the new form (distance symbol) with the sign “2” and “4”, zeros are indicated in which field;
- “The amount of the tax, excessively lost” includes the amount of the PDF that was not returned by the individual by the agent, and the overpayment of the tax that was incurred when the tax status of the individual was changed;
- “The sum of the tax has been lost” - the legal sum is to be wiped out from the physical person of a well-born person;
- “The amount of the donation was not wasted” - a donation that was not wasted (it is suggested in advance with any sign);
- In the “Submitting Agent” field, select the following number: “1”, if the Submission 2-PDFO of the new form-2018 is to be filled in and submitted by the agent himself, and “2”, if the Submission is submitted by his representative (legal assignee). For the representative (legal offender) it is necessary to indicate the details of the document that confirms the renewal;
- to indicate externally P.I.B. The person who submitted it to Dovidka is given his signature.
Proof of the 2-PDFO form is one of the most required documents. It consists of and presents the subsidy agent to the control authorities: the enterprise and the organization that paid money and other income to the people. As a rule, these are robot sellers. In this case, it is necessary to make a contribution for every person, which reduces income.
The proof is required in order to confirm the amount of income that the person received during the same period (account for the river), as well as the amount of PDF that was deducted from this income. With the help of such confirmations, tax inspectorates verify that the organization has properly maintained the recovery process and cleared the tax amount until it is paid to the budget.
Who needs supplement 2-PDFO
Supplement 2-PDFO with sign 1 is submitted for each individual, which organization paid the income. The culprits are those to whom the income was paid:▪ for purchase and sale agreements;
▪ for contracts concluded with entrepreneurs;
▪ in the form of dividends (as an organization – AT).
Addendum 2-PDFO with sign 2 is required to file for those individuals whose income the organization could not completely meet the assessments of PDF (Clause 5 of Article 226 of the Tax Code of the Russian Federation, Section II of the Procedure for completing the addendum).
This situation is possible, for example, when a gift of over 4,000 rubles is given to a person who is not an employee of the organization. For these people, you are required to submit a 2-PDFO document with sign 1 (sheet of the Federal Tax Service of Russia dated March 30, 2016 No. BS-4-11/5443).
At the end of the 2-PDFO form, indicate the amount of paid income from the penny or unreliable form and the amount of funds before reaching the budget.
The procedure for filling out the sections of the submission of the 2-PDFO form, as well as the format of submitting it to the filing authorities in electronic form, was approved by the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@.
Where is 2-PDFO supplement needed?
The 2-PDFO must be submitted before the tax inspection (clause 5 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation) and the type of individual for the application (clause 3 of Article 230 of the Tax Code of the Russian Federation).Before the supply inspection, it is necessary to submit a certificate if:
- the tax agent paid income, for which reason he is responsible for withholding and transferring the income tax to the budget (clause 2 of article 230 of the Tax Code of the Russian Federation);
- the tax agent paid income for which it was not possible to withhold the tax. Later than 2 months after the end of the filing period, it is necessary to inform the inspectorate about the impossibility of withholding the filing of the filing period for the submission of the form 2-PDFO (p 5 Article 226 of the Tax Code of the Russian Federation).
- At the new place of work, to eliminate the standard supply of hygienic services. To provide such insurance, all income paid to the employer is insured, including income from a large employer (paragraph 2, paragraph 3, article 218 of the Tax Code of the Russian Federation);
- for the 3-PDFO declaration, which is filled out on the basis of information from the 2-PDFO return;
- to apply in any other way (for example, when applying for a loan from a bank).
The document is signed by the organization's kernel, or a person who is confirmed by the internal documents of the enterprise (for example, by order of the kernel).
The document can also be signed by the head accountant, the head accountant's advocate, or an accountant who is in charge of the salary structure.
The term for filing a 2-PDFO report and penalties for violations
The 2-PDFO supplement with sign 2 must be submitted no later than the 1st quarter of the year following the deadline for payment of income, and the supplement with the 1 sign must be submitted no later than the 1st quarter (clause 5 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation).Thus, for the 2017 period, the requirement to create a document 2-PDFO (Clause 7, Article 6.1 of the RF Procedural Code):If you do not submit the 2-PDFO document promptly, then two fines may be imposed at the same time:
- with sign 2 – no later than 03/01/2018;
- with sign 1 - no later than 04/02/2018. (1st April 2017 - day off).
- for organization – for size 200 rubles. for skin grafting (clause 1 of article 126 of the Russian Federation PC);
- for a local person of an organization - it looks like 300 to 500 rubles. (Part 1, Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
The fine for inaccurate data can be waived if the filing agent independently obtains the approval from the 2-PDFO document for the year 2017 and promptly (before the IFTS finds out the agreement) submits the 2-PDFO document that corresponds to є.
Submission of evidence before the line is not subject to a fine.
The organization submitted 2-PDFO reports for the year 2017 in late 2018.In the spring of 2018, the tax authorities found inaccuracies and informed about it. In this case, until the 2nd quarter of 2018, the organization will correct the damages and clarify the evidence, and still be fined (sheet of the Ministry of Finance of Russia dated June 30, 2016 No. 03-04-06/38424) /
How to fill out the 2-PDFO document
The procedure for completing the submission of the 2-PDFO form, as well as the format of submission in electronic form, was approved by the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@.Section I
Provide information about the organization.
In the “OKTMO Code” and “Checkpoint” fields, fill in the data as follows:
▪ the individual collected income from the head office of the organization - OKTMO code and checkpoint of the organization;
▪ the individual deducted income from the organization’s corporate body (VP) - code OKTMO and checkpoint of the business unit.
Section II
Indicate data about the physical personality behind which the evidence is based. The field “Commonwealth (country code)” requires you to enter the code of the county of which the commonwealth is a physical entity. Take the code from the Russian Classifier of World Countries (OKSM). For example, for a citizen of the Russian Federation, you need to put the code 643. In the field “Code of the document that identifies the person,” enter the code corresponding to the Advocate. For example, the passport of a citizen of the Russian Federation shows code 21.
Section V
Show the hidden bag:
▪ income generated by the division 3;
▪ calculated and reduced PDF from this income;
In this case, the amount of the PDF, calculated from the salary for the current day, is now displayed at the bottom of the 2-PDFO for the same river in the fields: “The amount of the tax has been calculated” and “The amount of the tax has been withdrawn.”
Section III-V
Since the same people have been receiving income that is subject to PDF at different rates, they are required to submit one 2-PDFO to the Federal Tax Service, filling it with sections 3-5 for each PDF rate. Oh. If there are no indicators, a zero is entered.
Section III
There will be information about the withdrawal of personal income, which is subject to a specific tax rate (13, 15, 30 or 35%), and about tax treatment, which is subject to specific types of income. Before them, keep an eye on professional health care and sums that are not subject to the PDF under Art. 217 Tax Code of the Russian Federation. Standard, main and social health services in section 3 are not shown.
Income amounts are displayed in chronological order by month and by income codes. Whenever the amount of income is shown in the month in which the deriving income is actually deducted. For example, if the salary for the year 2016 was taken away from the salary for the year 2017, then this amount must be transferred from the salary for the year 2016 from the income warehouse for the year.
Section IV
Standard, social and main health care and physical services are displayed. Such insurance can only be provided to taxable residents of the Russian Federation on the basis of income taxed at a rate of 13% (excluding dividends) (clause 3 of Article 210 of the Tax Code of the Russian Federation). If a person has collected income from the organization that is subordinated to other rates, and not by a resident, then in the sum fields of the income statement it is necessary to enter zeros (Section I. Procedure for completing the income statement).
Section V
Show the hidden bag:
▪ income generated in section 3, which is submitted to PDF at the rate indicated in the title of that section;
▪ calculated and deducted from this income of the PDF;
▪ tax, reinsurance to the budget.
The amount of the PDF, calculated from the salary for the current day, is now displayed in the 2-PDFO for the same river in the fields: “The amount of the tax has been calculated,” “The amount of the tax has been withdrawn,” and “The amount of the tax has been overinsurance.” It doesn’t matter that the tax could be squandered and overextended to the budget’s current fate.
What kind of income and recovery codes are required to be specified in the document 2-PDFO
Income codes.There is no more code 1543 – income from operations on the individual investment account – and code 2791 – income of operating organizations on the Unified Agricultural Service in the form of agricultural products.
Activity codes have been clarified. 12 new codes have been added. The table of codes is published on the website: fingazeta.ru/discuss/51772/
The most widespread income codes:
dividends;
- salary;
- Vynagorod for a civil-legal agreement on vykonannya robіt (service);
- holidays;
- Pos_bnik from time-to-hour unpredictability;
- Material benefits from savings on hundreds of dollars for the purchase of position money;
- material assistance to workers (in addition to maternal assistance, which is seen in connection with the death of a family member, children, natural disasters and other extreme situations);
- Income, for which there are no codes. For example, above the norm there is additional compensation for non-compliance with the exemption.
For standard, tax-recovery services following the 2-PDFO level, dated January 26, 2016, new recovery codes were issued to replace the old ones.
For fathers, guardians, adoptive parents, puppies and adopted fathers, the same codes were created, now they have been divided, and new sums have been installed.
For fathers of disabled children, the amount of care is set at 12,000 rubles, and for guardians (children, foster fathers) - 6,000 rubles. Health care for children is provided to healthcare workers, whose income is subsidized at a rate of 13%. To opt out of health care, the doctor must write an application and add a copy of the birth certificate to it.
The most extensive recovery codes:
Standard care for the first child of the father (in a single size);
- standard care for another father’s child (in a single size);
- standard care for the third and next to Father’s child (in a single size).
- maynova vydrahuvannya at the sight of the bag, the wasted dressing (life) of life;
- social insurance for the benefit of a worker on non-state pension security, voluntary pension insurance, voluntary life insurance;
- professional health care with DPD vikonannya robіt (provided services);
- cleaning with gifts (up to 4000 rubles per river);
- recovery from the amount of medical assistance (up to 4000 rubles per river).