Octmo code is 2 personal income tax. An easy way to find out the octmo code

WITH according to which the 2-NDFL report must contain information with the same combination of details: tax agent TIN, KPP, OKATO / OKTMO, reporting year, a sign of the information provided. According to letter N GD-4-3/23381@ in 2-NDFL for 2013 the code OKTMO is indicated, for earlier periods - OKATO.Thus, certificates with different checkpoints, OKATO / OKTMO (for example, for different separate divisions) should be sent in separate files.

To which inspection should I submit 2-NDFL for a branch?

According to the letter of the Federal Tax Service dated May 30, 2012 No. ED-4-3/8816, 2-NDFL for the branch should be submitted at the place of registration of the separate division. Since the end of February 2013 largest taxpayers can send form 2-NDFL through MRI to the final tax inspectorates. Previously, this method of sending was not supported by the receiving complex on the side of the regulatory authorities

How to change checkpoint, OKATO and OKTMO in the 2-NDFL report

1. Go to the “Federal Tax Service” section » > « Fill in the system ».

2. Select “2-NDFL” in the list, click on the “Select period” link.

3. Specify the required period and click on the “Fill out the report” button.

4. The 2-NDFL editing window will open. To create help manually, click on the “Add help” button ». To download the finished report file, click on the “Actions” > “Load Help from File” button.

5. Details that will be included in the report are indicated above the list of certificates. To change the checkpoint, OKATO or OKTMO, you must click on the link “Change” ».

You can also change the details in the “Details and Settings” menu » > « Payer details » on home page systems.

Details that are edited in form 2-NDFL are automatically changed in the “Payer Details” menu. If changes were made for one report, it is necessary to return the details back after sending the data. Otherwise, subsequent reports will be sent with changed data.

6. In the window that opens, specify the required details and click on the “Save” button » . It is possible to changecheckpoint, toodOKTMO/OKATO,Federal Tax Service code,name of the organization and To contact phone number.

According to the Order of the Federal Tax Service MMV-7-11/485@, Section III of the report is provided for each separate unit. In this case, each report must have a unique set of the following details:

• OKTMO
• Federal Tax Service code at the place of registration of the organization or separate division

If at least one of the details is different, you should fill out a separate report to the Federal Tax Service. You can submit reports with different INN-KPP-OKTMO to one Federal Tax Service.

7. Make sure that all the necessary certificates are selected and click on the “Check and send report” button.

After sending the 2-NDFL report, you should return the previous checkpoint, OKATO and OKTMO.

Commentary to the letter of the Federal Tax Service of the Russian Federation dated November 1, 2016 No. BS-4-11/20817.

Despite the fact that there is still time before submitting the certificate in form 2-NDFL, employees of the regulatory authority are already issuing letters with their explanations about the procedure for filling it out.

In this issue of the magazine, we present to your attention a letter from tax department employees dated November 1, 2016 No. BS-4-11/20817, which states that tax agent organizations, before filling out a certificate in form 2-NDFL, need to make sure that personal data is up to date individuals. This is due to the fact that employees of the regulatory authority believe that a certificate in form 2-NDFL with old personal data is a document with unreliable information, and for this Art. 126.1 of the Tax Code of the Russian Federation provides for administrative liability in the form of a fine.

Note:

In the letter, the tax authorities noted: the submission of information about the income of an individual indicating incorrect data (the TIN of individual employees is filled out incorrectly, there are facts of non-filling of the unwithheld amount of tax) is the submission by the tax agent to the tax authority of documents containing false information, and forms the composition tax offense, responsibility for which is provided for in Article 126.1 of the Code. This means that organizations face a fine of 500 rubles. for each submitted document containing false information.

So, let us recall the main points that you need to pay attention to when filling out a certificate in form 2-NDFL.

For which individuals must the organization submit certificates in Form 2-NDFL?

The information represents tax agents – Russian organizations from which or as a result of relations with which the taxpayer received income, in tax authority at your place of registration. In addition, these certificates must be submitted by Russian organizations that have separate divisions, in relation to employees of these separate divisions, to the tax authority at the place of registration of such separate divisions, as well as in respect of individuals who received income under civil law contracts, to the tax authority at place of registration of separate divisions that have entered into such agreements.

At the very beginning of the certificate on form 2-NDFL there is a “Sign” field in which you need to put:

1) or number 1 – if this certificate is submitted in accordance with clause 2 of Art. 230 of the Tax Code of the Russian Federation, that is, for those individuals to whom the organization paid income, with the exception of income:

• under purchase and sale agreements;
• under agreements concluded with them as entrepreneurs;

2) or number 2 – if this certificate is submitted in accordance with clause 5 of Art. 230 of the Tax Code of the Russian Federation, that is, for those individuals from whose income the organization was unable to withhold personal income tax in whole or in part (Letter of the Federal Tax Service of the Russian Federation dated March 30, 2016 No. BS-4-11/5443).

Section 1 of the certificate in form 2-NDFL.

This section provides information about the organization - tax agent. Here it is necessary to take into account one nuance, namely filling out the “OKTMO” and “KPP” fields:

• if an individual received income from the head division of the organization, the OKTMO code and KPP of the organization are reflected;
• if an individual received income from a separate division of the organization - OKTMO and KPP code of the separate division.

Section 2 of the certificate in form 2-NDFL.

This section provides information about the individual for whom the certificate is being submitted. It was this that the employees of the regulatory authority drew attention to in the commented letter and gave the following explanations:

• in the field “Last name, first name, patronymic” the surname, first name and patronymic of the taxpayer are indicated without abbreviations in accordance with the identity document;
• in the “Series and number” field – details of the taxpayer’s identity document;
• when filling out the field “Residence address in Russian Federation» – the full address of the taxpayer’s place of residence based on his identity document or other document confirming the address of his place of residence.

Thus, Sec. 2 “Data about the individual - recipient of income” of the certificate in form 2-NDFL must be filled out by the tax agent based on the data of the taxpayer’s identity document.

Section 3 of the certificate in form 2-NDFL.

Section 3 of the help provides information:

• on income received by an individual, taxable according to specific rate tax (13, 15, 30 or 35%). This information is displayed in chronological order by month and revenue code. In this case, the amounts of income are shown in the month in which the corresponding income is considered actually received;

Note:

According to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, income in the form of wages is considered to be actually received on the last day of the month for which it is accrued wage. This means that if an employee received a salary for December 2016 in January 2016, then its amount must be reflected in the certificate for 2016 as part of income for December.

• O tax deductions, which apply to specific types of income.

Note:

Standard, property and social deductions in section. 3 are not reflected. It indicates, for example, professional deductions and amounts not subject to personal income tax under Art. 217 Tax Code of the Russian Federation.

Opposite those amounts of income for which deductions have been applied, the deduction code and its amount are reflected.

Section 4 of the certificate in form 2-NDFL.

Section 4 reflects standard, social and property tax deductions provided to an individual.

Note:

The specified deductions can be provided only to tax residents of the Russian Federation in relation to income taxed at a rate of 13% (except for dividends) (clause 3 of Article 210 of the Tax Code of the Russian Federation). If a person received income taxed at other rates, or is not a resident, then zeros must be entered in the amount fields of this certificate.

Section 5 of the certificate in form 2-NDFL.

In section 5 it is necessary to display generalized indicators, namely:

• the total amount of income reflected in section. 3 certificates subject to personal income tax at the rate indicated in the title of this section;
• total amounts calculated and withheld from these personal income tax;
• the total amount of tax transferred to the budget.

Note:

Personal income tax amount, calculated from the salary for December of the current year, is always reflected in the certificate in form 2-NDFL for the same year in the fields:

• “Tax amount calculated”;
• “Amount of tax withheld”;
• “Tax amount transferred.”

The fact that this tax can be withheld and transferred to the budget next year does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/1692 @).

For your information:

If during the year you paid income subject to personal income tax to the same person different rates, for this person you need to submit to the Federal Tax Service one certificate in form 2-NDFL, filling out section. 3 – 5 for each personal income tax rates. If there are no total indicators, a zero is entered in the corresponding fields of the certificate.

The most common income and deduction codes that are used when filling out a certificate in form 2-NDFL.

Full list codes of income and deductions that are reflected in the certificate, approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@. Let us recall only the most common ones.

And in conclusion, let us remind you that this certificate is signed by the head of the organization or any official authorized to do so by the internal documents of the organization (for example, by order of the head). In particular, the certificate can be signed by the deputy chief accountant, the accountant responsible for payroll calculations.

During reporting Special attention it is necessary to pay attention to such data as address and OKTMO place of residence in 3-NDFL and 2-NDFL. Otherwise, an incorrectly completed declaration may lose its legal force, and the accountant will have to pay a fine.

Declarations 2-NDFL and 3-NDFL

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Both returns show income for the last 12 months. They contain information about the employer, as well as about the employee himself. Information about the amount of income and tax deductions is required to be filled out. Unified form declaration 2-NDFL was approved in 2012.

The 3-NDFL certificate differs in that it consists of several sheets (hence, much more data is entered into it). It is submitted by citizens whose income is not subject to taxation ( individual entrepreneurs, foreigners, lawyers, etc.). Declaration 3-NDFL is filled out in the case where there has been a sale of movable or immovable property. When selling property, submitting reports to tax office must occur before April 30 of the current calendar year.

Rules for entering data into the declaration

When filling out the declaration, you must adhere to all important rules:

1. Data must be entered in block letters.
2. The ink should be black.
3. After the word you need to make a space (one vacant cell), since otherwise the machine will not be able to read the information.
4. No blots or corrections are allowed. Otherwise, the document form will have to be filled out again.

Address

In certificates 2-NDFL and 3-NDFL, when filling out the field “Address of place of residence in the Russian Federation,” individuals must enter their place of residence in full, based on the data indicated in the passport. If the passport contains incomplete information (for example, there is no apartment number), then in such a situation you need to take a certificate of registration, which the individual receives at the passport office. The “Place of residence in the Russian Federation” field can be left empty, but the “Address” and “Country code” fields must also be filled in.

Read also: How to attach a child to kindergarten by registration or place of residence

It is important to note that the following elements should be understood by “address”:

• postal code (index of the postal company located at the place of residence of the tax payer);
• region code (territorial code at the place of residence, which is indicated in the Directory “Codes of the Subjects of the Russian Federation”);
• area;
• city/urban town/village;
• street, house number, apartment.

A specific house can be indicated both using letters and numbers (for example, 5Aor 5/2). In the “Body” field, you must indicate the modification of the object.

Permanent or temporary registration

If a citizen who is registered at a specific address on the territory of a constituent entity of the Russian Federation spends most of his time there, then on the first sheet of the 3-NDFL declaration he needs to mark the number 1. If the person does not have permanent registration, then in the empty cell he needs to put the number 2 ( it is understood that the person has received temporary registration at the place of residence). The regional code is indicated based on the order of the Federal Tax Service No. 671. For example, 52 is the code of the Murmansk region. The classifier contains a complete table of codes for subjects of the Russian Federation.

No address

There are situations when the need to fill out a declaration arises for foreigners. Then in the 2-NDFL certificate you need to indicate the address permanent residence outside the country. The same applies to citizens of the Russian Federation who are not subject to taxation based on their place of residence, that is, they may reside in another country and not have tax resident status. As a rule, the absence of tax resident status means that a citizen’s stay on the territory of the Russian Federation lasts no longer than 183 days.

OKTMO (OKATO)

Since the beginning of 2014, when filling out the 2-NDFL declaration, you must indicate the OKTMO code (previously it was necessary to indicate OKATO). This applies to declarations that indicate transport tax, land tax, UTII, as well as fees for mineral extraction.

In their letter No. BS-4-11/13281@ dated 07/07/2017, tax officials explained how to fill out 2-NDFL certificates and calculations using Form 6-NDFL if an employee worked in different workplaces with different OKTMO codes.

Explanations from tax authorities

The Federal Tax Service of the Russian Federation received an appeal with a question about the nuances of the procedure personal income tax transfers, as well as paying insurance premiums and filing reports for individuals working for a tax agent. After considering the appeal, officials gave the following response.

When submitting payments in form 6-NDFL, the design of the title page requires the indication of the TIN of the head division of the company, the checkpoint of the separate division and OKTMO of the location of the workplaces of individuals receiving income, indicating the same area code in the payment slips. It follows that personal income tax payment is carried out at the location of the employee’s workplace using the OKTMO code. At the same time, it is technically feasible for the form to submit several calculations in one reporting period with the same adjustment number, but at least one detail that differs (TIN, KPP, OKTMO).

As for the submission of certificates by a tax agent in form 2-NDFL, they also have the ability to transmit multiple certificates in one file (up to 3 thousand in one file). The title page of the certificate is filled out in the same way as the requirements for Form 6-NDFL: the TIN should be registered for the head unit, the checkpoint for the separate unit, and the OKTMO code corresponds to the location of the workplace of the employee who receives income at the place where his or her activities are carried out.

Officials emphasize that each 2-NDFL certificate is confirmed for relevance individually.

At the same time, if during one tax period an employee worked in several OP (branches) with the occupation of a workplace and these branches have different OKTMO codes, then in relation to this employee as a recipient of income it is required to fill out a number of 2-NDFL certificates equal to the number of variations of combinations INN/KPP/OKTMO. Such certificates are required to indicate the same adjustment numbers and the same taxable period.

Tax officials recalled that companies acting as payers of insurance premiums for their employees, in accordance with the requirements of paragraphs. 7 clause 3.4 art. 23 of the Tax Code of the Russian Federation are required to notify the local tax authority about vesting the branch with the authority to accrue and pay remuneration in favor of individuals. The controllers must be notified no later than one month from the moment these powers are vested in the OP. These requirements must also be met when such powers are deprived of a branch.

In February 2015, the organization moved from one tax office to another (due to a change legal address). The OKTMO code has changed accordingly. The organization submitted 2-NDFL certificates for employees for 2014 to the new tax office in March. Question: in the 2-NDFL certificate in paragraph 1.3. “OKTMO code” which code should I indicate: the one by which the payment was made in 2014, or the one that the organization currently has?

After changing the address, the organization submits 2-NDFL certificates to the inspectorate at the new place of registration. This information indicates the new gearbox and OKTMO. Basis - letter of the Ministry of Finance of Russia dated November 19, 2015 No. 03-04-06/66956.

Rationale

From the letter of the Ministry of Finance of Russia dated November 19, 2015 No. 03-04-06/66956
Question: About submitting information in Form 2-NDFL when changing the location of the fund during the year.

Answer:

The Department of Tax and Customs Tariff Policy reviewed the letter from OJSC (hereinafter referred to as the Fund) on the issue of submitting information on the income of individuals in Form 2-NDFL when changing the location of the Fund during the year and in accordance with Article 34.2 Tax Code of the Russian Federation (hereinafter referred to as the Code) explains the following.

As follows from the letter, during the year the Fund changed its location, and therefore personal income tax is transferred to the budget both at the previous location of the Fund and at the new one, taking into account the time worked.

In accordance with paragraph 2 of Article 230 of the Code, tax agents submit to the tax authority at the place of their registration information on the income of individuals for the expired tax period and the amounts accrued, withheld and transferred to budget system of the Russian Federation for this tax tax period annually no later than April 1 of the year following the expired tax period, in the form, formats and manner that are approved federal body executive power, authorized for control and supervision in the field of taxes and fees.

Information on the income of individuals is presented in form 2-NDFL “Certificate of income of an individual”, which was approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/611@ “On approval of the form of information on the income of individuals and recommendations on its filling out the format of information on the income of individuals in in electronic format, reference books".

In paragraph 1.3 "OKATO Code" of the Recommendations for filling out Form 2-NDFL, the code of the administrative-territorial entity on the territory of which the organization or a separate division of the organization is located where the stationary station is located is indicated. workplace the employee for whom the certificate form is being filled out, or they are making payment of income to another individual. Moreover, if during a calendar year an individual received income in several separate divisions located on the territory of different administrative-territorial entities, then several certificates are filled out about his income (according to the number of administrative-territorial entities on the territory of which there are separate divisions in which the individual the person received income).

Thus, the submission of two income certificates for one individual is provided only if he works in several separate divisions or in the Fund and in separate division during the tax period.

Consequently, when changing its location, the Fund should submit to the tax authority at the place of new registration information about the income of individuals for the expired tax period and the amounts of taxes accrued, withheld and transferred to the budget for this tax period as a whole, indicating the new checkpoints and OKTMO.