Lack of TIN in the certificate 2 personal income tax. General rules for filling and checking

An individual taxpayer number (TIN) is assigned to each individual or organization, institution that is required to pay taxes or contributions to the budget.

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The decision to introduce such numbers was intended to eliminate confusion in accounting for the amounts paid when the last name, first name and patronymic of individuals or the names of organizations that are legal entities coincide.

To streamline and facilitate accounting, an individual number is assigned once and does not change under any circumstances: relocation, change of surname, and so on.

Rules of law

Legislatively, the assignment of an individual number to any taxpayer is enshrined in the Tax Code, Article 84, clause 7.

In order to receive it, you need to bring to the inspection an application for the assignment of a TIN, in which you indicate:

surname, name and patronymic;
full name of the place of his birth;
day, month and year of your birth;
passport data - series, number, date and place of issue;
information about your citizenship.

Within five days from the date of submission of such a document, a citizen is required to register and issue a certificate of a certain type.

The procedure for registration is prescribed in the Federal Tax Service of the Russian Federation.

Why might an employer not have this information?

When applying for a new place of work, a person is required to bring certain documents there.

All of them are listed in the Labor Code:

passport or other document that certifies the identity of the employee;
a work book, if this is not the first place of employment for a person, and he is not a part-time job;
SNILS;
for those liable for military service - a military ID;
diploma or certificate of education, if job description it's necessary.

More may be required additional documents, but the certificate of registration with the tax authority is not indicated in the additional list.

So new employer cannot require the provision of a certificate and cannot refuse admission, even if the employee reports the absence of a TIN. You can only offer him to go through the accounting procedure and provide a copy of the document or provide your number.

Where is the reference number marked?

The Tax Code of the Russian Federation requires all tax agents, which are employers in relation to their employees, to provide information on accrued and withheld amounts income tax after the end of the tax period.

It approved the 2NDFL forms and the filling procedure. In the second section - "Data on the individual recipient of income", the first field is called "TIN Russian Federation". This is where the number assigned to the employee should be entered.

Is it necessary to specify it?

Until recently, there was no clear answer to the question of whether it is necessary to indicate the TIN.

The procedure for filling out 2NDFL clearly indicated that this field may not be filled out if the employee does not have a TIN.

For organizations that submitted reports via electronic communication channels, an empty field was not considered an error and a reason for refusing to accept.

But on November 23, 2015, the Federal Tax Service issued a letter recommending a change to the acceptance programs. The document 2NDFL without the TIN of the employee was recognized as erroneous, their employer should be refused admission.

Many employers are in a difficult position.

Is it possible to take 2-personal income tax without a TIN in 2019?

To resolve the situation, the Federal Tax Service of the Russian Federation distributed a new letter dated January 27, 2016, where it clearly explained the rules that all inspections will follow when accepting certificates:

TIN is indicated only if the employee provides a document;
if the employer does not have a document, the field may remain empty, and such a certificate will undergo formal and logical control in the admission program of the Federal Tax Service;
the transmitting party will receive a warning that not all information is provided, but the certificate will be accepted.

Thus, since 2019, the TIN in the 2NDFL certificates is not required.

Is the certificate valid?

Help 2NDFL without TIN individual is valid and always has been.

V tax code the right to develop a certificate form and the procedure for filling out was delegated to the Ministry of Finance, and he clearly defined in his order that filling in this field is considered optional.

The letters of the Federal Tax Service are aimed at ensuring that the maximum possible measures are taken to indicate the numbers, this simplifies accounting and avoids errors.

Is it possible and where to find data on a passport or other details?

Enrollment in the accrual program wages The TIN of the employee will greatly simplify both the work of the accountant and the relationship with the inspection. Therefore, you can try to find out the TIN of the employee on the official website of the Federal Tax Service.

On the page of the “Find out your TIN” service, you need to fill in the “Information about the applicant” section, indicating:

surname, name, patronymic;
date and place of birth;
series, number, date and place of issue of the passport.

By clicking the "Submit Request" button, you will receive a response in a few seconds.

What if the employee himself does not know the number?

On the site of the tax service, the employer may not receive information if, for example, the person did not receive a certificate.

In this case, it is necessary to explain to the employee that it is in his interests to personally visit tax office, presenting the documents, and draw up the document in the prescribed manner.

You can tell him that if he asks for a 2NDFL certificate to apply for a loan or mortgage, the bank, having received a document without indicating the TIN, may refuse to provide a loan.

What if the data is incorrect?

A situation may arise when the employee reported the number without providing documents, and it belongs to another person, or a mistake was made when writing.

Sometimes accountants, in order for the certificate to pass the verification smoothly upon acceptance, enter arbitrary characters in the TIN field.

For each incorrectly indicated number, a fine of 500 rubles is provided.

You need to be careful not to enter anything superfluous and require the employee to present a document, keep copies of the employees' certificates, printouts of responses to requests from the website of the Federal Tax Service.

for individuals to whom income was paid, all tax agents surrender. The next year is coming to an end, and before April 3, 2017, you will again need to submit information about the income of your employees to the IFTS. Employers, for sure, will have many questions in connection with the indication of the TIN in 2-NDFL for 2016.

When preparing certificates for 2015, the mandatory indication of the TIN of an individual for many tax agents has become a problem. Not all employers require employees to have a tax number when applying for a job, and an individual is not required to report it when applying for a job. How to deal with the TIN of an individual when filling out a 2-NDFL certificate, we will consider further.

Is the TIN required in the 2-NDFL certificate

Letter No. 11-2-06/0733 of the Federal Tax Service of Russia dated November 23, 2015 obliged all tax agents to indicate the TIN in the 2-NDFL certificate, otherwise the report could not pass control, which means it would be impossible to submit the report. A little later, the situation was resolved in favor of taxpayers: the Federal Tax Service of the Russian Federation, in its letter of 02/02/2016, reported that filling in the requisite "TIN in the Russian Federation", if the country code is 643, is not mandatory. Thus, if, in addition to the missing TIN, the 2-NDFL certificate does not contain errors, then the tax authorities must accept such a certificate.

Whether the TIN will become mandatory in the 2-NDFL certificate of 2016 is still unknown. Of course, it is better to take care of clarifying the employee's identification number in advance, so that later it can be included in the report. The Ministry of Finance of the Russian Federation, in a letter dated April 18, 2016 No. 03-04-06 / 22325, says that tax agents must take all possible measures to determine the TIN of an individual, including sending requests about this to the tax authorities.

To find out the TIN of an employee, you can also use the special service "Find out the TIN" on the official website of the Federal Tax Service of Russia. If you know all the necessary personal data of the employee (full name, date of birth, series, passport number, date of issue), then just enter them in the search form and the system will issue required TIN. But such a search may not be successful if the data of the individual held by the employer is incorrect or outdated.

If it was not possible to accurately set the TIN, it is better to leave this line blank. The absence of a TIN in 2-NDFL does not make the certificate unreliable, which means that it is impossible to apply a fine under Article 126.1 of the Tax Code of the Russian Federation in this case. But if the TIN is indicated incorrectly, and you do not provide corrected statements before the tax authorities discover errors, a fine cannot be avoided. For each certificate with an incorrect TIN, 500 rubles will be charged, in accordance with paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation, and it does not matter whether you submit the updated certificates before the deadline for reporting, or after.

When submitting 2-personal income tax for 2016, the mandatory TIN, hopefully, does not threaten us. But it is likely that someday the Federal Tax Service will still make an identification number individuals obligatory requisite reporting. It is better to meet such changes fully armed by requesting the missing TIN in advance and clarifying the correctness of the existing ones.

The taxpayer identification number is a combination of numbers that is of particular importance to the tax authorities. According to these data, some points related to the payment of basic fees are being determined. For some time, the question of whether there can be a personal income tax certificate 2 without a TIN, and what consequences are to be faced in this case, has been relevant. Consider the features of this situation in this article. How 2 personal income tax is filled out for 2017, mandatory TIN or optional - will be discussed in the material.

A TIN number is assigned to each taxpayer from the moment he is registered with the regulatory authorities. Through this digital combination, it becomes possible to own information about the history of receipts to an individual throughout his life, therefore, theoretically, the delivery of personal income tax without a TIN is impossible. The numbered value is noted on a special certificate issued during the registration process.

According to legislative norms, the employer has the right to request this number from the employee, accepting him for a position. But in the Labor Code, the TIN indicator is not present in the list of mandatory elements for submission to the personnel department. Therefore, the employee has the right not to provide the employer with this number. But how to pass if there is no TIN, and at the same time avoid serious consequences? This will be discussed further.

V tax law changes are constantly made, and it is also supplemented with new points. Publications often appear, after which a lot of contradictions and misunderstandings arise among specialists in this field, not to mention ordinary citizens. Often, non-compliance with the rules when filling out the documentation can lead not only to problems with the control authorities, but also serious financial expenses in the form of fines and the need to resubmit reports. Therefore, it is important to know how to hand over 2 personal income tax without a TIN.

Practical example

At the end of the third quarter of 2015, the tax authorities created letters on changes in reporting within the framework of form 2 of the personal income tax. As part of this letter, it was assumed that the TIN for the delivery of personal income tax is a mandatory requisite. There was an assumption that such a certificate might even be refused acceptance by tax officials. However, after that, clarifications came out that said that it was possible to submit documentation without providing an identification number. After all, the tax authorities themselves were at a loss, not knowing how to hand over personal income tax if there is no TIN, or it is not known. Therefore, we can assume that since 2016 this rule is invalid, and it has been replaced by a new provision.

How things were in 2016

At the beginning of this period, the tax authorities published a message through which the issue became more or less resolved. According to the current document, the answer to the question of whether the TIN is required in the personal income tax certificate 2 is negative. Therefore, if there are no serious inaccuracies in the documents provided, the inspectors retain the obligation to accept reporting in this form without the employee's TIN. At the same time, the employee may not be afraid that his documents will not be accepted.

Are there any options to find out the TIN number

Many responsible accountants, in the course of hiring certain employees, decide to play it safe by entering information about the TIN in general reporting. But due to the fact that not every employee can provide such information along with the general package of papers, the question arises of how to find out personal income tax by TIN. There are ways to do it yourself, and thanks to modern technologies, you can carry out the process without getting up from your office computer.

To do this, you must use the basic application, which is located at the address of the website of the tax service. To search for a TIN, it is enough for an employer to enter some information about a newly minted employee - his full name, date of birth and passport information. If this information is written out incorrectly and submitted to the tax service in an incorrect form, this threatens the tax agent with the need to pay a fine. Therefore, it is much more convenient to submit reports with open field"TIN" in order to avoid confusion with representatives of the tax service.

Terms of submission of reporting documentation

The deadlines for submitting a certificate will come only in the 2017 annual period, and as for the present, the TIN in 2 personal income tax for 2017 is not submitted. Experts tax area they advise you to wait for time and not fill out certificates, because until the reporting period, changes can occur again. This document is provided in tax services by employers. This paper contains the amount of income that employees received during the year.

From the legislative position, the deadlines for submitting reports in the appropriate form are established. If it contains a list of information about all employees and their income, the submission is made before April 1 of the next annual period. If the income was transferred to the employee, but personal income tax was not withheld, the reporting is submitted before March 1 of the next annual period. Despite the fact that a TIN in 2 personal income tax is not needed, delays in submitting documentation are unacceptable and entail a fine of 200 rubles for each report.

Help for an employee

Sometimes employees turn to employers with a request that they provide them with reference material as part of Form 2-NDFL. Since the TIN in the certificate 2 of the personal income tax 2017 is supposed to be absent, many questions arise. By law, the employer undertakes to issue this document within three days, if the deadlines are violated, the employee receives the right to file a complaint with the labor inspectorate, which threatens the employer with fines. Therefore, it is necessary to comply with all legal requirements to avoid major paperwork problems.

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Mandatory control for the presence and correctness of the TIN in the 2-NFDL certificates was introduced quite recently, on the basis of a letter from the Office of Property and Income Taxation dated November 23, 2015 No. 11-2-06 / 0733. In practice, this meant that if the requisite was missing, then the inspection would not accept the certificate. The same will happen if the structure, bit depth, and correctness of the indicator are violated - in other words, the TIN field is filled with an arbitrary set of characters. The reception protocol will contain the message "TIN for a Russian citizen is not filled out."

Compliance with the requirements of the tax authorities caused confusion, because the Labor Code of the Russian Federation does not oblige an employee to report his TIN upon employment. Therefore, many companies simply do not have this information, as well as the employees themselves.

“We conducted an express poll among our subscribers. There is either no data on the TIN at all, or there is a small number of employees. This item was not mandatory for reporting. So, last year, companies indicated passport data and addresses in certificates, even despite the risk of making a mistake. The most difficult thing for those companies where there is a high turnover of staff, as well as those where a rotational method of work is used, there are separate divisions in a remote area without constant access to the Internet, ”explains Natalya Nikitina, an expert in the Extern company system - Find out the TIN on the website of the Federal Tax Service, how recommended by the tax authorities, it does not always work. For example, if the connection between the TIN and passport data is lost, nothing will work.

The first reporting under the new rules was to be sent to the inspection already on March 1 (certificates 2-NDFL for employees from whom it is impossible to withhold tax), and on April 1 - to report on all employees.

If the Federal Tax Service had kept the requirement for mandatory TIN in force, then most of the companies would certainly have broken the deadlines. The amount of sanctions would have been impressive - art. 126 of the Tax Code of the Russian Federation provides for a fine of 200 rubles. for each not on time

SKB Kontur experts turned to the Federal Tax Service and presented their arguments. To the credit of the service, the arguments were heard and accepted. The control of the TIN has been removed, about which the Federal Tax Service notified the operators.

Note! Test reports now pass through systems without a TIN, they are accepted on the inspection side. This means that you can send to the next reporting campaign as before, without specifying the TIN.

The sudden inclusion of the TIN verification option for citizens of the Russian Federation in the Federal Tax Service was a big surprise for everyone - both for developers of accounting software and for the accountants themselves. If the procedure for filling out the printed version of the 2-NDFL form allows us to interpret that the TIN must be indicated for all citizens of the Russian Federation (since it must be assigned to everyone regardless of their desire), then the description of the file did not allow such an interpretation.

If the Federal Tax Service had not canceled its decision, then in a very short time, accountants would have had to extract the missing information. At the same time, practice has shown that there could be no guarantees of success. The “Find out your TIN” service sometimes does not provide information about the TIN according to passport data (and in some cases it does not issue a TIN for all passports held by the employee).

"It's great that the Federal Tax Service listened to the opinion and canceled the obligation to include the TIN in the 2-personal income tax certificates, at least for the next reporting," says Vyacheslav Shinkarev, an expert in the Kontur-Salary service of SKB Kontur. "However, we do not recommend relaxing. Information about The TIN of employees must be collected - from the employees themselves, through the service "Find out your TIN". It is quite possible that within a year it will amend the procedure for filling out 2-NDFL and in the electronic format. And the indication of the TIN for citizens of the Russian Federation will again become mandatory. "

I would like to note that for monthly reporting to the FIU on form SZV-M(list of employees indicating full name, SNILS, TIN), which comes into force in April 2016, will also require a TIN. True, in the draft of this form being discussed now, the TIN is prescribed to be filled out only if the organization has the relevant information.

Is it necessary to indicate the TIN in the 2-NDFL certificate? If the TIN is not a mandatory requisite in the 2-NDFL certificate, then the tax authority does not have the right not to accept reporting if this requisite is not indicated, right? letter of the Federal Tax Service dated November 23, 2015 No. 11-2-06 / [email protected] does the tax office have the right to fine for the absence of a TIN, in the event that it is optional? Is the fine legal?

According to the Procedure for filling out the 2-NDFL certificate, the TIN is not filled out only if the taxpayer does not have it.

But the fact is that the TIN has been assigned to almost all citizens of the Russian Federation. If employees do not have Certificates of registration of an individual, then you can find out the TIN on the website of the Federal Tax Service of Russia in the section "Electronic Services / Find out the TIN".

Starting with reporting for 2015, the IFTS has the right to fine organizations for providing false information (Article 126.1 of the Tax Code of the Russian Federation). If you provide a certificate without indicating the TIN (thereby declaring that there is no TIN), and the TIN is actually assigned to a person, then, from the point of view of the tax authorities, you provided them with false information, and they have the right to fine you.

Rationale

From the Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/ [email protected]

On approval of the form of information on the income of an individual, the procedure for filling out and the format of its submission in electronic form

IV. The procedure for filling out Section 2 "Data on the individual - the recipient of income"

Section 2 contains data on an individual.

In the "TIN in the Russian Federation" field, the identification number of the taxpayer - an individual is indicated, confirming the registration of this individual with the tax authority of the Russian Federation. If the taxpayer does not have a TIN, this requisite is not filled in.

The field "TIN in the country of citizenship" indicates the TIN of the taxpayer (or its equivalent) in the country of citizenship for foreign persons if information is available from the tax agent.

How to draw up a certificate in the form 2-NDFL

Section 2

In section 2, enter the personal data of the employee.

In the "TIN in the Russian Federation" field, enter the TIN of the employee. Look it up in the certificate of registration of an individual. Such a document can be asked for when applying for a job, although the employee is not required to present it. You can also find out the TIN on the website of the Federal Tax Service of Russia in the section "Electronic Services / Find out the TIN".

In the “TIN in the country of residence” field, indicate (if such information is available) the TIN or its equivalent in the country of citizenship of the foreign employee.

From the tax code

Article 126.1. Submission by a tax agent to a tax authority of documents containing false information

1. Submission by a tax agent to a tax authority of the documents provided for by this Code containing false information,

entails the collection of a fine in the amount of 500 rubles for each submitted document containing false information.

2. A tax agent shall be released from liability under this article if he independently identified errors and submitted corrected documents to the tax authority before the moment when the tax agent became aware of the discovery tax authority the unreliability of the information contained in the documents submitted by him.