An individual taxpayer number (TIN) is assigned to each individual or organization or institution that is required to pay taxes or contributions to the budget.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:
+7 (499) 938-81-90 (Moscow)
+7 (812) 467-32-77 (Saint Petersburg)
8 (800) 301-79-36 (Regions)
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FREE !
The decision to introduce such numbers was intended to eliminate confusion in accounting for amounts contributed when the surname, 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: moving, changing surname, and so on.
The employee’s TIN may not be indicated in the 2-NDFL certificate
In 2021, the tax authority will accept a 2-NDFL certificate without the employee’s TIN. This explanation was given by the Federal Tax Service in letter No. BS-4-11/1-68 dated January 27, 2016, which believes that the TIN is not a mandatory detail. If the employee has not provided his TIN, then this field in section 2 of the certificate is simply not filled in. There can be no fines for this.
If the taxpayer sends a certificate electronically, the tax office will respond with the following protocol: “Warning. The TIN for a citizen of the Russian Federation has not been filled in.” However, this does not mean that the certificate will not be accepted by the tax authorities. The certificate is accepted as usual.
Important! You should not indicate a fictitious TIN number in the 2-NDFL certificate. This will be regarded as providing incorrect information, for which the company can be fined 500 rubles.
Until recently, it was impossible to submit a 2NDFL tax certificate without a TIN. Therefore, employers had to independently find out the TIN number through the tax authority website nalog.ru. If there was no TIN number in the tax database, then employees were sent to obtain this certificate (
What fine does the organization pay if the employee does not have an identification number?
If it is impossible for a citizen to personally contact the Federal Tax Service at the place of registration, you can send by registered mail (with acknowledgment of receipt) an application in Form N 2-2-Accounting and a notarized copy of the passport with a mark of registration at the place of residence.
But you can obtain a certificate of registration only by personally visiting the Federal Tax Service at the citizen’s place of residence (place of registration). Question: Can I, as an employer, send a request to the Federal Tax Service and the Pension Fund of the Russian Federation to provide a TIN and SNILS to a hired employee? Or should he first arrange everything himself, and only then can I hire him? Answer: You can hire an employee who has neither an INN nor a SNILS. Then, the organization as an employer can send documents to the Pension Fund to obtain SNILS for an employee after hiring him. The procedure for obtaining SNILS by an employer is discussed in detail in the certificate (see.
clause 2 If the employee is applying for a job for the first time). But regarding the TIN, the organization does not have the right to request such a document from the tax office for an employee. The absence of an employee’s TIN cannot serve as an obstacle to hiring him.
The Federal Tax Service is obliged to accept payment of insurance premiums from an organization or individual entrepreneur even if the individual does not have a Taxpayer Identification Number (TIN). Tax authorities have no right to refuse to accept a calculation. What is considered the “availability” of a TIN The TIN is assigned to an individual upon initial registration as a taxpayer (clause
9 of the Order, approved. by order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/435):
- at the place of residence;
- at the place of stay (if the individual does not have a place of residence in the Russian Federation);
- at the location of the real estate or vehicle (if the individual does not have a place of residence or place of stay in the Russian Federation).
As far as we know, some accountants are wondering “what is considered the presence of a TIN”? After all, the employer may simply not know whether the employee has an identification number.
What errors will cause the form to not be accepted?
Tax authorities may not accept the information, and it will be considered not submitted if:
- The total value of the specified contributions to pension insurance does not coincide with the values of the amounts of pension contributions broken down by insured persons specified in the Calculation. Thus, the value on line 061 in columns 3, 4, 5 of Appendix 1 of Section 1 of the form should be equal to the amounts of lines 240 of Section 3 of the Calculation for each month, respectively.
- There is unreliable personalized information of insured persons, namely, data in the complex Full Name - SNILS - INN (at the same time, the latter, as we have already noted, is indicated only if available).
What else should you consider when filling out Section 3 of the Calculation in 2017?
When forming Section 3 Calculation of insurance premiums, you need to pay attention to two types of data. The first type is individual information (full name, SNILS, INN), they are indicated in subsection 3.
1 Section 3 Calculations. The second type is income-calculation indicators relating to payments made and calculated contributions on a monthly breakdown in favor of the insured persons. This data is entered in subsection 3.
2 Section 3 RSV 2021.
Before sending the report to the Tax Office, you must verify the submitted information and check it for relevance and accuracy. Otherwise, the controllers will return the Calculation, demand clarification, and until then the form will be considered not submitted.
When filling out section 3 of the calculation of insurance premiums:
- total values should be indicated without rounding;
- section 3 is completed separately for each insured employee of the company;
- in subsection 3.2 there is no need to enter any data and enter zeros if no payments were made to the employee during the reporting period;
- Having filled out all the calculated information, be sure to check them for equality:
The value of line 061 (columns 3, 4, 5) of Appendix 1 of Section 1 must be equal to the sum of lines 240 of Section 3 for each month, respectively.
If after checking the equality is not obtained, it means that the Calculation was filled out with an error, all data needs to be double-checked, the tax authorities will not accept a form with such an error.
Is it possible to submit reports to SZM without an INN?
Add to favoritesSend to SZV-M post office without TIN - will the Pension Fund of Russia authorities accept reports from an organization without indicating the TIN of the insured persons? We will try to find a rationale for our position on this issue in the current legislation.
History of the issue of introducing a new form Insured persons for the purposes of SZV-M of the Labor Code of the Russian Federation on the obligation to provide information about the TIN by an employee of the organization TIN in SZV-M from the point of view of the requirements of pension legislation Results History of the issue of introducing the new form C 01.
02.2016 working pensioners (incl.
including those working under contracts
To enable prompt monitoring of information about such pensioners, the SZV-M form, submitted monthly to the Pension Fund of Russia, was introduced.
The employee does not have a tax identification number: can he pay taxes? DScorpion, you don’t actually need a TIN, just indicate your passport! Miheev Activist Messages: 7,320 Thanks from: DScorpion Answer: The employee does not have a tax identification number: can I pay taxes? Quote: Message from zzoe DScorpion, in the annually submitted information on the income of individuals in Form 2-NDFL, you can indicate the TIN, or you may not indicate it... still enter passport data and address. Yeah, the TIN is clear.
Source: https://vannacity.ru/vznos/sotrudnika-zapolnit-sdat-raschet-strakhovym-vznosam-2017-godu/
The procedure for indicating the TIN in 2-NDFL
Those companies and entrepreneurs that pay income to individuals must submit 2-NDFL tax certificates every year (230 Tax Code of the Russian Federation). This document indicates the certificate attribute: “1” or “2”.
A certificate with attribute “1” is submitted for individuals to whom payments were made during the year. Certificates with sign “2” are submitted if no tax was withheld from any income.
The deadline for submitting certificates will vary depending on its characteristics. Section 2 of the 2-NDFL certificate has the following fields:
- “TIN in the Russian Federation”;
- "TIN in the country of citizenship."
These fields are filled in in a specific order. When a certificate is drawn up for a citizen of the Russian Federation, the TIN is written in the “TIN in the Russian Federation” field. If a foreigner works for a company, the employer should find out information about whether he or she has a number similar to the TIN. If such a number exists, then it is entered in the “TIN in the country of citizenship” field.
Way out
To avoid such a situation, accountants must in any case indicate the TIN in the 2-NDFL reporting. To do this, you should try to find the necessary information on the website of the Federal Tax Service.
Clarification of the rules
So, we can summarize briefly. In early February last year, a letter from the Federal Tax Service brought some clarity to this issue. If there are no errors or inaccuracies in the 2-NDFL certificate, then according to this document, tax inspectors must accept the form without the employee identification number.
This is why tax agents need to submit documents without fear and without fear of not being accepted. Thus, the TIN does not have to be indicated in the certificate in form 2-NDFL.
Form 2-NDFL
How to be an accountant
The accountant's actions should be as follows. First, you need to go to the website nalog.ru, and then use the “Find out TIN” portal. There, the accountant enters the employee’s full name, date of birth, and passport information. If all data is correct, a code will be displayed on the screen.
If there is no taxpayer number or for some reason it is not displayed, then it is recommended to submit Form 2-NDFL without it, especially if the report is submitted in electronic format.
The protocol containing information about the receipt of the certificate will include a warning message that the code of the individual of the Russian Federation has not been filled out. However, the certificate was received by the tax service in any case, unless, of course, it contains other errors in filling out. So, if an employee of an organization is a citizen of the Russian Federation, but has not received a taxpayer number, then the accountant can submit a certificate without this data.
It is important to remember that there is no need to put any dashes in the corresponding line. This rule will continue to apply this year. But it is still advisable to fill out the form completely, if possible.
In addition, this detail will be needed to fill out many other certificates, for example, for the Russian Pension Fund. To avoid various fines, you need to ask employees to go to the tax office and find out information about their TIN.
If the company employee is a foreigner, then the TIN is not necessary.
General rules for filling out and checking
If an employer pays wages to its employees, then it is obliged to submit a report to the tax service every year in Form 2-NDFL. The form of this report itself and the recommendation for filling it out are approved by the relevant regulatory act of the Federal Tax Service. The report indicates the sign: one or two.
Certificate 2-NDFL indicating the sign “one” is submitted to all individuals to whom wages were paid, without exception. The “two” sign is placed only in cases where tax was not withheld from certain income. There are different deadlines for submitting documents with different characteristics.
In the second section, the field “TIN in the Russian Federation”, as well as “TIN by citizenship”, is filled in the first line if the employee is a citizen of the Russian Federation. If a foreigner has an analogue taxpayer number, then he writes it in the second line; if not, then the field remains empty.
What to indicate
| The first section contains information about the tax payer | The tax agent is either a company or a separate division. You must be extremely careful when specifying the OKTMO field, which corresponds exactly to the municipal territory where the taxpayer is located. The OKTMO code can consist of either eight or eleven characters. Empty cells on the right remain blank. |
| Information about employee income is reflected in the third section |
|
| Information on social, property, and standard deductions is contained in section four | Income and deduction codes are approved by a special separate regulatory act coming from the tax office. Income that is taxed at different rates is reflected in sections three through five separately for all rates. |
Certificate 2-NDFL in electronic form without TIN
Even if the certificate is submitted electronically, you can submit it without a TIN. Based on the Procedure for filling out this document, the “TIN in the Russian Federation” field may not be filled in if the taxpayer does not have this number.
Important! This rule applies even when the certificate is submitted electronically. In the electronic certificate 2-NDFL, the field “TIN in the Russian Federation” contains the sign “N”, which means that this detail is not required.
Therefore, even an electronic certificate without a TIN will be accepted by the tax authorities. The protocol submitted by the tax office will indicate that the TIN is not filled out. However, the information provided will be considered verified and will be accepted.
What to do if the data is entered incorrectly?
A situation may arise when an employee reported a number without providing documents, but it belongs to another person, or a spelling error was made.
Sometimes accountants, in order for the certificate to pass verification smoothly upon acceptance, enter arbitrary characters in the TIN field.
For each incorrectly specified number there is a fine of 500 rubles.
You need to be careful not to enter anything unnecessary and require the employee to present a document, save copies of employee certificates, printouts of responses to requests from the Federal Tax Service website.
Before submitting certificates, you should carefully check all numbers.
Today, the provision of information about the TIN by the employee is not mandatory; the employer can do without it.
In the 2NDFL certificate, you must correctly indicate passport data and other information about the employee so that the tax office can correctly identify the taxpayer.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:
+7 (499) 938-81-90 (Moscow)
+7 (812) 467-32-77 (Saint Petersburg)
8 (800) 301-79-36 (Regions)
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FREE !
Personal income tax (personal income tax)
Certificate 2-NDFL without stamp
Important! According to Law No. 82-FZ, organizations today can operate without a seal. In addition, in the 2-NDFL certificate form there is now no such item as “M.P.” (place of printing). This field is simply not provided.
If the organization does not voluntarily refuse to use the seal, then it must, as before, affix it in the 2-NDFL certificate. That is, if the company has not refused to use the seal, then it has the right to put it on the certificate, and no fine will be charged for this. But the certificate will be valid even without a stamp.
When a stamp is required on a 2-NDFL certificate
Tax agents, in accordance with Art. 230 of the Tax Code of the Russian Federation are required to provide a 2-NDFL certificate to the employee if the latter has submitted the appropriate application. All documents that are directly related to work are issued to employees within 3 working days from the date of application, or on the day of dismissal.
If an employee needs a 2-NDFL certificate for a bank (for example, when receiving a loan), then there is no need to stamp it. This is not required by law. However, the presence of a seal will be additional proof that the document is genuine, so in this case it is still necessary to put it.
Certificate 2-NDFL without address
Section 2 of the 2-NDFL certificate must contain the address of the individual’s place of residence indicated in his passport or other document. Thus, the 2-NDFL certificate indicates the permanent registration of an individual or his temporary registration.
It is not necessary to fill in the “Russian Federation Residence Address” field only if the “Country of Residence Code” and “Address” indicators are filled in. That is, to submit a certificate in any case, you need the employee’s address. Even if the address is not indicated in his passport, it can be taken from another document, for example, in a lease agreement, or in an employee’s application. If the employee refuses to provide his address, then it is better to submit the certificate in paper form. In this case, you will need to attach to it:
- a copy of the passport (2-5 pages) to prove that there is no registration stamp;
- explanatory note.
In the explanation, you can indicate that submitting a 2-NDFL certificate is not possible, since the employee (full name) does not have permanent or temporary registration in the Russian Federation. If the tax office refuses to accept such a certificate, then it can be sent by mail as a valuable letter with an inventory and notification of delivery.
What to do if the employee himself does not know the number?
The employer may not receive information on the tax service website 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 the tax office, presenting documents, and draw up the document in the prescribed manner.
You can inform him that if he asks for a 2NDFL certificate to apply for a loan or mortgage, the bank, having received the document without indicating the TIN, may refuse to provide the loan.
Certificate 2-NDFL without TIN, without stamp, without address
The 2-NDFL certificate form contains many details, each of which is important. However, the accountant may not know some of them, or may doubt the need to indicate them. For convenience, we will summarize the details discussed above in a table and determine the need to indicate them in the table:
| Details of the 2-NDFL certificate | Do I need a certificate? |
| TIN of an individual | If the employee does not have a Taxpayer Identification Number (TIN) and it is not possible to find out its number, then you can submit the certificate without this information. |
| Employer's stamp | Stamping on the certificate is no longer required from 2021. But if the company continues to use the seal, then it has the right to put it on the certificate and this will not be a violation. |
| Employee address | Without the employee’s address, it will not be possible to submit a certificate electronically. The employee should be required to provide any document confirming his residence address (even his application). If the employee refuses to provide the address, then it is better to send the certificate by mail. |
Answers to common questions
Question: What to do if the tax office refused to accept a 2-NDFL certificate without a TIN?
Answer: The tax office’s refusal to accept a 2-NDFL certificate without a TIN is not legal. However, before filing a complaint, you should determine whether all the information presented in the certificate is reliable. If this is not the case, then the tax office may refuse to accept the document with errors.
Question: If a 2-NDFL certificate is submitted without indicating the TIN, is it necessary to put a dash or “0” in this field?
Answer: No, this field in the 2-NDFL certificate should simply be left blank.
Question: Where to put a stamp on the 2-NDFL certificate if there is no space for it?
Answer: The stamp can be placed on the line that indicates the name and signature of the manager. However, since a stamp for 2-NDFL is no longer required from 2021, its affixing is optional.
Question: A new employee brought a 2-NDFL certificate without a stamp to the accounting department. Can we accept it?
Answer: Whether or not to require a 2-NDFL certificate from an employee from a previous place of work with a stamp remains at the discretion of the accounting department. However, you can check whether the information provided in it is correct by calling the phone number indicated in the certificate to the new employee’s previous employer.
Why might the 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 identifies the employee;
- work book, if this is not the person’s first place of employment and he is not a part-time worker;
- SNILS;
- for those liable for military service - military ID;
- a diploma or certificate of education, if required by the job description.
Additional documents may be required, but the certificate of registration with the tax authority is not indicated in the additional list.
Therefore, the new employer cannot require the provision of a certificate and cannot refuse employment, even if the employee reports the absence of a TIN. You can only invite him to go through the registration procedure and provide a copy of the document or provide his number.
