Each enterprise, considered as a tax agent, submits to the tax authority a statement of the income of an individual employee, paid during a certain tax period. An employee's income is subject to different tax rates. A separate income statement of the employee must be submitted for each rate. The form of such a certificate can be downloaded from the link
It is necessary
- - a computer;
- - the Internet;
- - A4 paper;
- - a pen;
- - company seal;
- - documents of the organization;
- - employee documents;
- - accounting data.
Instructions
Step 1
Enter the reporting year for which the income statement is submitted to the tax authority.
Step 2
Indicate the serial number of the income statement.
Step 3
Enter the date the certificate was compiled.
Step 4
Indicate the inspection number of the federal tax authority, where the first two digits are the region code, the second two are the inspection number to which the certificate is submitted.
Step 5
Enter the taxpayer identification number and tax registration code for your business.
Step 6
Write the full name of the organization in accordance with the founding documents.
Step 7
Enter the company code in accordance with the All-Russian Classifier of Administrative-Territorial Division.
Step 8
Enter the contact phone number of the organization.
Step 9
In the second section of the certificate, write in the appropriate field the taxpayer identification number - the person to whom the tax agent paid taxable income.
Step 10
Write in full the last name, first name and patronymic of the employee of your organization, about whose income the certificate is being filled out.
Step 11
Indicate the taxpayer status. If the employee is a resident of the Russian Federation, put the number one, if not - the number two.
Step 12
Enter the employee's date of birth in Arabic numerals.
Step 13
In the "Citizenship" column, write the code of the country of which the taxpayer is a citizen in accordance with the All-Russian Classifier of the World.
Step 14
Enter the code of the taxpayer identification document in accordance with Appendix No. 2 to this certificate form.
Step 15
Indicate the series and number of the identity document, separated by a space.
Step 16
Enter in the appropriate fields the address of the taxpayer's place of residence in the Russian Federation (postal code, region code, district, town, street, house, building, apartment number). If the taxpayer is not a resident of the Russian Federation, indicate the address in the country of residence (country code, full address).
Step 17
In the heading of the third section of the certificate, indicate the tax rate at which you are filling out the certificate. For example, 13%.
Step 18
In the table in Section 3, list the months of the tax period in order in the column. Opposite each month, indicate the income code, income amount, deduction code, deduction amount.
Step 19
In the table in Section 3, list the months of the tax period in order in the column. Opposite each month, indicate the income code, income amount, deduction code, deduction amount.
In the fourth section of the certificate, enter the codes and amounts of standard, social and property deductions provided to the employee. If the employee is entitled to a property deduction, indicate the number of the notification confirming this right, the date and number of the tax authority that issued this notification.
Step 20
In the fifth section, indicate the total amount of the employee's income, the amount of the tax base from which taxes are charged, the amount of tax calculated, withheld, transferred, overly withheld, not withheld by the tax agent.
21
The income statement is signed by the head of the enterprise, indicates his position, surname and initials.
22
Confirm the certificate with the seal of the organization.
