Term of delivery 2 PIT

In Russia, as in any other economically developed country, there is a tax law. The tax is imposed not only on enterprises of any form of ownership and size, but also on individuals. The system of income tax, according to which citizens inform the tax inspectorate about their incomes over the past year, is called personal income tax (personal income tax). The deadline for the deposit of 2 Personal Income Tax was also determined.

The basic rate of deduction by a taxpayer - an individual - is 13 percent of the amount of income. The private taxpayer fills in a certain form (2NDFL), in which he lists all types of his income by the amounts and sources of their receipt, submitting information at the time of the 2 personal income tax that the tax authorities require.

Individuals find it difficult to understand how to properly fill out a form issued by the tax inspectorate, what income to indicate, and which ones you can not write and why. Almost all private taxpayers, if they themselves are not accountants, need assistance in the correct execution of the tax return and the submission of reports.

If large monetary transactions, purchases or transactions were made during the reporting period, if some other sources of income were added to basic earnings, all this will need to be indicated in the document for the tax inspection.

If a person has acquired property (movable, for example, a car or immovable: an apartment or a dacha), paintings or sculptures of artistic value, expensive jewelry, shares or bills, he must report this to the tax authorities, without violating the time limit for the deposit of 2 PIT, And pay the corresponding tax. This also makes it possible to check whether the funds for the acquired property have been earned honestly. And also to find out whether the citizen violates the law by hiding his income from taxation.

In case of excess of the corresponding level of income or if no information about the income of the citizen is received by the tax authorities, the supervisory authorities may require the provision of relevant information.

A citizen (an individual) is obliged in accordance with this requirement to provide representatives of the tax service with information about his income, and to observe the deadline for the deposit of 2 PIT, indicating fully reliable information.

On July 22, 2011, Russian President Dmitry Medvedev signed two laws that changed many of the requirements for completing a personal income tax report.

2-NDFL is also a report that reflects how enterprises accrue and withhold taxes from payments to individuals. If an organization or a private entrepreneur used the services of employees during the reporting period, they must notify the tax authorities of this.

The reporting, which is submitted by the enterprise for tax payer employees, should include certificates of 2-NDFL for each employee, as well as a personal income tax check register in duplicate.

The reference 2-NDFL contains information about those incomes that were paid to the employee for the reporting period.

The deadline for submitting accounts is 2 NDFL - no later than April 1 of the year following the reporting one. In case the April 1 date falls on weekends, the deadline is postponed to the first working day.

Laws signed by the President of the Russian Federation contain changes to the information provided. For example, from the current year 2012, you no longer need to show a personal deduction for an employee, and the amount of deduction for a child varies depending on the number of children in the family. Deductions are made according to the special codes given in the order of the Federal Tax Service.

Also, the changes concern inquiries in the sense that if the employee's income was taxed at different rates of 13% and 9%, then earlier it was necessary to provide two certificates. In accordance with the new laws, this information is given in one reference in the relevant sections.

In addition, enterprises employing fewer than 10 employees can submit reports in paper form, if more than 10 - only in electronic in accordance with the requirements.

The term of submission 2 NDFL in any case can not be violated. For being late, there is a fine. For the complete refusal of submission or for the submission of information in a distorted form and untimely submission of the penalty amount is:

- 100-300 rub. For individuals;

- 300-500 rub. For officials of the organization.