Is the tax identification number required on the personal income tax certificate? What fine does the organization pay if the employee does not have an identification number?

In this article we will consider in detail the possibility of submitting a 2-NDFL certificate in the absence of a TIN.

The abbreviation NDFL stands for personal income tax. 2-NDFL is a certificate that shows information about the source of your income, salary, and taxes withheld. It is usually issued annually by the employer.

The 2-NDFL certificate provides the following information:

• information about the employer; its name, details;
• information about the employee;
• income that is taxed at a base rate of 13% every month.
• the presence of standard, social and property tax deductions along with codes;
• the totality of income, deductions and taxes.

You can obtain this document from your company's accounting department. The certificate must be issued three days after submitting the application. It must be certified by the signature of the authorities and the seal.

When you need to take out a large amount on credit, the bank will require such a certificate, or when buying a new car, if one is taken in installments.

Briefly about TIN

TIN – an identification number taxpayer, is given to him when he registers as a taxpayer. Almost everyone is issued a certificate with this code. Even if a person did not receive a document for one reason or another (for example, religion), an individual number is assigned to him.

Why do you need a TIN?

An identification number is needed in order to regulate a person’s actions when he performs various financial actions.

The number of digits depends on who the owner is - physical or legal entity. TIN individual consists of 12 digits, and legal ones - from 10.

This certificate can be requested by accountants, lawyers, notaries, etc. It is often asked during the conclusion of any agreement.

Almost always, a TIN is required along with a passport when hired. This makes it much easier to pay taxes for employees.

Why may an employer not have a worker’s TIN for 2-NDFL?

The employer may not have a TIN. This is because there is no provision in the Labor Code that this document is absolutely necessary when a person gets a job. Today, an employee does not need to know his TIN, since in order to conclude employment contract, the following documents are needed:

• passport;
• employment history;
• SNISL;
• Certificate/diploma;
• certificate of no criminal record.

Main questions

What should an accountant do if an employee does not provide a TIN?

If you need to find out the TIN of an employee or business partner, the accountant has the right to make a request to a specialized Internet service that will give necessary information to the required lines.

Will 2-NDFL certificates be accepted if the TIN is not specified?

Tax service states that the TIN line can be left blank if such information is not available. To protect yourself from incorrect data, the TIN details will be checked additionally.

Deadlines for submitting 2-NDFL for organizations?

The time by which the organization must submit this certificate depends on the reasons for which it was requested. But all employers are required to report on time. Otherwise, the company will have to pay a fine.

Errors when filling out form 2-NDFL

Correcting errors in the form is strictly prohibited. If an error is still made, the form must be filled out again. Errors that occur very often:

• no accountant's signature. It should be visible and done with a blue pen;
• The date must be specified in the format DD.MM.YYYY. and nothing else;
• the seal should be in the lower left corner, at the “M.P” mark

Been there for a while controversial issue, is it necessary to indicate the TIN in the 2-NDFL certificate, and what are the possible consequences? We'll tell you how it was resolved.

Dual moment

According to the law, an employer can request a TIN from an employee when applying for a job. However, in the Labor Code, the TIN is not included in the list of information required to be provided to the personnel department during employment. The employee has the right to legally do not provide the TIN to the employer.

IN tax law Changes and additions are made regularly. Often, letters and recommendations appear, after the publication of which accountants and tax specialists have a number of questions. And sometimes incorrect filling out of documents entails fines or the need to re-submit reports.

Thus, at the end of autumn 2015, tax authorities published a letter that discussed changes when submitting reports in form 2-NDFL. It was assumed that TIN in certificate 2-NDFL in 2016 will be mandatory. The explanations stated that when filling out the document it is necessary to enter TIN in 2-NDFL for an individual. Otherwise, submission of reports is impossible. A certificate without the specified TIN will not pass format and logical control and will be returned by the tax inspector.

2016 clarifications

At the beginning of February 2016, the Federal Tax Service published a letter clarifying the issue. According to the document, in the absence of other shortcomings and inaccuracies, inspectors are required to accept reporting in the form 2-NDFL without TIN employee.

Eventually, tax agents can submit 2-NDFL certificates without TIN. Without fear that the documents will not be accepted by the tax authorities. To the question Is a TIN required in the 2-NDFL certificate?, experts answer negatively.

Is it possible to find out the employee’s tax identification number?

Let's say some accountants decided to play it safe and enter the TIN in the report. However, not every employee provides information when applying for employment, and you have to look for this information yourself.

Modern systems allow you to find out your TIN without leaving the office. To do this, just use a special application on the official website of the Federal Tax Service. To find out the TIN, you will need to enter the taxpayer’s last name, first name and patronymic, as well as his date of birth and passport details.

When to submit reports

You will need to submit reports in Form 2-NDFL for 2016 only in 2017. TIN in 2-NDFL for 2016 There is no need to indicate now. Experts advise holding off on filling out the certificates, because before the start of the reporting period, changes in legislation may occur again or new clarifications will appear.

Employers submit a report in Form 2-NDFL to the tax authorities. It contains the amounts of income received by employees during the year.

The legislation establishes deadlines for submitting reports in Form 2-NDFL. When it contains data on all income and employees, it must be submitted before April 1 of the year following the reporting year. If the employer transferred income to the employee, but was unable to withhold personal income tax, reports must be submitted by March 1 of the year following the reporting year.

Late submission of reports entails a fine on the employer in the amount of 200 rubles for each unsubmitted report. And for an incorrect TIN you will be fined 500 rubles.

Help for employees

There is no tax liability for late issuance of a 2-NDFL certificate to an employee.

By general rule an employee can request a certificate from the employer in form 2-NDFL for a period not exceeding four years. Cm. " ".

If the individual in respect of whom the 2-NDFL certificate is being generated is a citizen of the Russian Federation, then his TIN must be indicated in the certificate. If the certificate submitted to the inspectorate via the Internet does not contain an identification number, then the tax office should not accept such a certificate. This follows from the recently published letter of the Federal Tax Service of Russia dated November 23, 2015 No. 11-2-06/0733@. However, some workers simply do not have a tax identification number. How to submit a 2-NDFL certificate in this case? Are the new requirements of the Federal Tax Service legal? Let's figure it out.

Introductory information

Since 2016, tax agents are required to submit 2-NDFL certificates to the tax inspectorate new form. Cm. " ". Section 2 of the 2-NDFL certificate “Data about the individual - recipient of income” provides the field: “TIN in the Russian Federation”.

TIN is the personal number of an individual with the tax authorities. It is indicated in the certificate of registration of an individual in tax authority. The employer may ask for such a document when applying for a job. However, the employee is not obliged to present it, since it is not mentioned in Article 65 of the Labor Code of the Russian Federation.

Why a certificate without a TIN may not be accepted

Accountants are often faced with the fact that some individuals do not have a TIN. However, in this case, in the procedure for filling out the 2-NDFL certificate, it is directly stated that “if the taxpayer does not have an INN, this detail is not filled in.” In addition, according to the approved format of the 2-NDFL certificate (using this format, the certificate is generated for transmission to in electronic format via the Internet) such details as TIN in 2-NDFL are optional (the specified procedure and format were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@).

Despite this, the Federal Tax Service, by letter dated November 23, 2015 No. 11-2-06/0733@, recommended tax inspectors“in order to ensure the completeness of the formation and reliability of the data”, set up 2-NDFL acceptance programs in such a way that electronic certificates without indicating the TIN Russian citizens were not accepted from tax agents. From this letter it follows that such details as TIN should be regarded as mandatory. In this regard, it can be assumed that those tax agents who submit 2-NDFL certificates to the Federal Tax Service via the Internet without indicating the TIN will not have their reports accepted.

Please note: that the commented letter from the Federal Tax Service of Russia is not a regulatory legal act and, as a result, does not contain generally binding rules and cannot apply to all tax agents. In our opinion, the system for sending and receiving reports should work in strict accordance with the format approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ and, in theory, there should be no refusals to accept reports without a TIN. In this regard, for example, the “” system makes it possible to send a report without a TIN, but before sending it, it must warn the client that the inspection will most likely not accept such a report and it is better to indicate the TIN. However, many developers have configured their systems for sending reports in such a way that they simply do not allow sending certificates that do not indicate the TIN (see discussion "").

What should a personal income tax agent do?

For late submission of certificates in Form 2-NDFL, the tax agent may be fined 200 rubles for each certificate submitted late. In addition, from January 1, 2016, a fine of 500 rubles was introduced for tax agents for each 2-NDFL certificate with false information(clause 1 of article 126, article 226.1 of the Tax Code of the Russian Federation). It is possible that some inspectorates will try to apply these sanctions to those tax agents who do not indicate the TIN in the 2-NDFL certificates due to the lack of a TIN on the employee. We believe that in order to avoid this, it is advisable for tax agents to take measures aimed at clarifying information about the TIN of employees. Moreover, information about the TIN will soon be required to form monthly reporting to the Pension Fund of Russia (See "").

In particular, you can try to find out the TIN on the website of the Federal Tax Service of Russia in the “” section. If it is not possible to establish the TIN of an individual using this service, then the employer should strongly recommend that employees obtain a TIN as soon as possible from the inspectorate at the place of residence (clauses 22, 24 of the Procedure, approved by order of the Ministry of Finance of Russia dated November 5, 2009 No. 114n) and inform to his employer. To do this, you can explain what problems the absence of an employee’s TIN can create for an employer. It seems that reasonable employees are unlikely to refuse to meet the employer halfway in such a situation.

If it is not possible to find out the TIN of all employees, you need to submit 2-NDFL certificates through those systems that allow you to send reports without indicating the TIN (for example, through “”). Firstly, it is possible that it was your inspection that did not have time to implement the recommendations of the Federal Tax Service and register a TIN in its reception complex mandatory requisite. Secondly, when sending, the special communications operator will record the fact of timely submission of reports and, if necessary, confirm it in court. Since the instructions of the Federal Tax Service on the mandatory indication of the TIN in 2-NDFL certificates clearly contradict the law, you can successfully challenge the tax authorities’ refusal to accept reports.

At the end of 2015, the Tax Service issued a letter that worried all accountants (Federal Tax Service Letter No. 11-2-06/0733@ dated November 23, 2015). From this letter it followed that submitting 2-NDFL without an individual’s TIN is impossible, because Such certificates simply will not pass format and logical control. Accordingly, the question arose about how to submit 2-NDFL if there is no employee tax identification number.

Is a TIN required in the 2-NDFL certificate?

In fact, if, in addition to the absence of a TIN, there are no other shortcomings in the 2-NDFL certificates, then inspectors are obliged to accept such certificates (Letters of the Federal Tax Service dated 02.02.2016 N BS-3-11/358@, dated 02.02.2016 N BS-3 -11/360@, dated January 27, 2016 N BS-4-11/1068@).

Therefore, 2-NDFL certificates in 2016 (for 2015) can be safely submitted without a TIN.

How to find out the TIN for submitting 2-NDFL

If the employee has not provided you with information about his TIN, and you want to play it safe and still fill out this detail in the 2-NDFL certificates submitted to the Federal Tax Service, then you can use a special service on the Federal Tax Service website. To obtain information, you will need to enter the data of the individual whose TIN you want to know (his full name, date of birth and passport details).

It is better not to indicate the TIN in 2-NDFL at all than to indicate the wrong one

If the 2-NDFL certificate contains an incorrect TIN for an individual, and the inspectors find this out, the tax agent will face a fine of 500 rubles. for each certificate with an unreliable TIN (see, for example, Letter of the Federal Tax Service dated February 16, 2016 N BS-3-11/590@). Submitting 2-NDFL without a TIN (if you are not sure about it) will help you avoid this fine.

all tax agents report to individuals to whom income was paid. The next year is coming to an end, and by April 3, 2017, you will again need to submit information about the income of your employees to the Federal Tax Service. Employers will probably have many questions regarding the indication of the TIN in 2-NDFL for 2016.

When preparing certificates for 2015, the mandatory indication of an individual’s TIN became a problem for many tax agents. Not all employers require tax number from employees when hiring, and an individual is not obliged to report it when hiring. We’ll look at what to do with an individual’s TIN when filling out a 2-NDFL certificate below.

Is a TIN required in the 2-NDFL certificate?

Letter No. 11-2-06/0733 of the Federal Tax Service of Russia dated November 23, 2015 obligated all tax agents to indicate the TIN in the 2-NDFL certificate, otherwise the report would not be able to pass control, and therefore 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 dated February 2, 2016, reported that filling out the “TIN in the Russian Federation” details, 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 for 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 letter dated 04/18/2016 No. 03-04-06/22325 says that tax agents must take all possible measures to determine the TIN of an individual, including sending requests for this to the tax authorities.

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

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

When submitting the 2-personal income tax for 2016, we hope that we will not face a mandatory TIN. But it is likely that someday the Federal Tax Service will make an individual’s identification number a mandatory reporting requisite. It is better to meet such changes fully prepared by requesting the missing TIN in advance and clarifying the correctness of the existing ones.