The Ministry of Finance and the Federal Tax Service disagree on whether an organization that has a separate subdivision should report on the 2-NDFL form at its location or at the location of the parent organization. However, experts are inclined to believe that it is more correct to submit 2-NDFL at the location of a separate subdivision.
It is necessary
form 2-NDFL, OKATO and KPP codes of a separate subdivision
Instructions
Step 1
Personal income tax is paid to the budget of the administrative-territorial unit (hereinafter - ATO) where the organization or its separate subdivision is located. A certificate of income of an employee of the parent organization is submitted to the tax authority at the place of its location, and an employee of a separate division - at the location of the separate division.
Step 2
If during the reporting period the person whose income is filled out with a 2-NDFL certificate worked in several separate divisions located on the territory of different administrative-territorial entities, then several certificates are submitted about his income, according to the number of ATO. If the employee was involved both in the parent organization and in a separate subdivision (or several) located again in different ATOs, then there should also be several certificates of his income.
Step 3
If an employee during the reporting year worked in different divisions of the organization, but located on the territory of the same ATO, one certificate 2-NDFL is submitted.
Step 4
If a separate subdivision is not allocated to a separate balance sheet and does not have its own current account, then experts believe it expedient to impose the responsibility for reporting the income of employees on the parent organization, although there is no direct indication of this in the law.
Step 5
A certificate of income of an individual in the 2-NDFL form is drawn up on behalf of a legal entity. If it is signed by the head of a separate subdivision, then he must have a power of attorney for this to represent the interests of the organization in the tax authorities. In this case, the certificate is also certified by the seal of the department.
Step 6
The key point in filling out the 2-NDFL certificate for a separate subdivision is the correct indication of the OKATO code, that is, the code of the administrative-territorial unit, and the checkpoint code (at the location of the separate subdivision of the organization). In all other respects, the 2-NDFL form is filled out in the same way as for the parent organization.
